Productivity of Tax Offices in Norway
Finn Førsund,
Dag Fjeld Edvardsen,
Sverre Kittelsen and
Frode Lindseth
Additional contact information
Dag Fjeld Edvardsen: SINTEF Building and Infrastructure,
Frode Lindseth: The Norwegian Directorate of Taxes
No 14/2009, Memorandum from Oslo University, Department of Economics
Abstract:
The performance of local tax offices of Norway is studied over a three-year period using Data Envelopment Efficiency analysis and calculating Malmquist productivity indices. One input, labour, is used, and six output categories of the main service activities carried out by tax offices are specified. A bootstrap approach recently developed for DEA models is applied to establish confidence intervals for the individual indices enabling an identification of units that have either significant productivity decline or growth, or no change. A specially developed graphic display gives a visual test and grouping into the three possible categories. Looking at change in labour use and productivity change together the productivity development of individual offices is classified into the four categories efficient labour increase, efficient labour savings, inefficient labour savings and inefficient labour increase.
Keywords: Tax office; Malmquist productivity index; DEA; bootstrap (search for similar items in EconPapers)
JEL-codes: C60 D24 L89 (search for similar items in EconPapers)
Pages: 29 pages
Date: 2009-06-30
New Economics Papers: this item is included in nep-eff and nep-pbe
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Citations: View citations in EconPapers (1)
Published as Førsund, Finn R., Dag Fjeld Edvardsen and Sverre A. C, Kittelsen, 'Productivity of Tax Offices in Norway' in Journal of Productivity Analysis, 2015, pages 269-279.
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Journal Article: Productivity of tax offices in Norway (2015) 
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:osloec:2009_014
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