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The Tax Man Cometh - but is he Efficient?
By Førsund, Finn R., Sverre A.C. Kittelsen, Frode Lindseth, and Dag Fjeld Edvardsen
2006
National Institute Economic Review, 197: 106-119.
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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. |
| JEL Classification:
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C60, D24, L89 |
| Keywords:
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Tax office; Productivity; Efficiency; Scale efficiency; DEA; Bootstrap |
| Project:
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2413 Productivity studies in the Norwegian Tax Administration
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| Financing:
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Directorate of Taxes |
| Contact:
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f.r.forsund@econ.uio.no |
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