The Tax Man Cometh - but is he Efficient?

Finn R Forsund, Sverre Kittelsen, Fode Lindseth and Dag Fjeld Edvaedsen
Additional contact information
Finn R Forsund: University of Oslo
Fode Lindseth: The Norwegian Directorate of Taxes
Dag Fjeld Edvaedsen: The Norwegian Building Research Institute

National Institute Economic Review, 2006, vol. 197, issue 1, 106-119

Abstract: The performance of local tax offices of Norway is studied over a three-year period applying Data Envelopment Efficiency analysis and a Malmquist productivity index. The estimates are bias-corrected using a bootstrap approach recently developed for DEA models. The results show that bias correction and the construction of confidence intervals give a quite different picture without bootstrapping. A set of best practice offices is identified for future work on finding explanations for good performance. The productivity development of individual offices is classified into the four categories: productivity improving cost increase, productivity improving cost savings, productivity decreasing cost savings and productivity decreasing cost increase.

Keywords: Tax office; Productivity; Efficiency; Scale efficiency; DEA; Bootstrap (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (11)

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Journal Article: The Tax Man Cometh - but is he Efficient? (2006)
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Persistent link: https://EconPapers.repec.org/RePEc:sae:niesru:v:197:y:2006:i:1:p:106-119

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