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The Tax Man Cometh - But is he Efficient?

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.       Arkivsamling: artikler og foredrag A 3069  

Category

Academic article

Language

English

Author(s)

  • Dag F. Edvardsen

Affiliation

  • SINTEF Community / Architectural Engineering

Year

2006

Published in

National Institute Economic Review

ISSN

0027-9501

Publisher

Cambridge University Press

Volume

197

Issue

1

Page(s)

106 - 119

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