Estimating Tax Agency Efficiency

James Alm () and Denvil Duncan

No 1404, Working Papers from Tulane University, Department of Economics

Abstract: Empirical work on a tax agency's production process has been plagued by the absence of comparable tax administrative data across countries and years. Such data are now available from the Organisation of Economic Co-operation and Development. This paper uses these data for the years 2007 to 2011, together with an estimation strategy that utilizes data envelopment analysis and stochastic frontier analysis, to determine the relative efficiency of tax agencies in their use of inputs. Overall, the average efficiency scores indicate that countries should be able to collect their current level of revenues with approximately 10 to 16 percent less inputs.

Keywords: tax administration; tax efficiency; data envelopment analysis; stochastic frontier analysis (search for similar items in EconPapers)
JEL-codes: H2 H26 H61 H83 (search for similar items in EconPapers)
Date: 2014-03
New Economics Papers: this item is included in nep-eff and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (21)

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http://repec.tulane.edu/RePEc/pdf/tul1404.pdf First Version, March 2014 (application/pdf)

Related works:
Journal Article: Estimating Tax Agency Efficiency (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:1404

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