EconPapers    
Economics at your fingertips  
 

Efficiency and productivity change of regional tax offices in Spain: an empirical study using Malmquist–Luenberger and Luenberger indices

Juan Aparicio, Jose Manuel Cordero () and Carlos Díaz-Caro
Additional contact information
Juan Aparicio: University Miguel Hernandez of Elche
Jose Manuel Cordero: University of Extremadura
Carlos Díaz-Caro: University de Extremadura

Empirical Economics, 2020, vol. 59, issue 3, No 16, 1403-1434

Abstract: Abstract The paper presents an innovative empirical application to assess the efficiency of regional tax offices in Spain. The existing evidence about the performance of those administrative units is still limited; thus, our aim is to contribute to extend this line of research by incorporating three relevant issues into our empirical analysis. First, we consider the number of complaints against tax authority decisions as a quality measure of tax management. Since the evaluated units should aim to minimize the number of complaints, this variable represents an undesirable output; thus, we define a model that is adaptable to the special features of this unconventional output. Second, our empirical analysis covers the period 2005–2014; thus, we can analyze the productivity change across this 10-year period including different phases of the economic cycle. Finally, seeking robustness, we use enhanced versions of the Malmquist–Luenberger productivity index and the Luenberger productivity indicator that allow us to overcome some of the drawbacks suffered by the original approach. The results obtained with both indices are very similar and indicate that during the evaluated period tax offices suffered a slight worsening in terms of productivity, especially during the years previous to the economic crisis (2005–2008). This regression was mainly due to the technical regression experienced by the majority of units during those years.

Keywords: Efficiency; Tax offices; Public management; Productivity change; Administrative services; Operations research (search for similar items in EconPapers)
JEL-codes: H21 H71 C61 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://link.springer.com/10.1007/s00181-019-01667-8 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:empeco:v:59:y:2020:i:3:d:10.1007_s00181-019-01667-8

Ordering information: This journal article can be ordered from
http://www.springer. ... rics/journal/181/PS2

DOI: 10.1007/s00181-019-01667-8

Access Statistics for this article

Empirical Economics is currently edited by Robert M. Kunst, Arthur H.O. van Soest, Bertrand Candelon, Subal C. Kumbhakar and Joakim Westerlund

More articles in Empirical Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().

 
Page updated 2020-09-19
Handle: RePEc:spr:empeco:v:59:y:2020:i:3:d:10.1007_s00181-019-01667-8