Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/63078
Authors: 
Førsund, Finn R.
Kittelsen, Sverre A. C.
Lindseth, Frode
Year of Publication: 
2005
Series/Report no.: 
Memorandum, Department of Economics, University of Oslo 2005,29
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 biascorrected 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 than 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 efficient cost increase, efficient cost savings, inefficient cost savings and inefficient cost increase.
Subjects: 
Tax office
productivity
efficiency
scale efficiency
DEA
bootstrap
JEL: 
C60
D24
L89
Document Type: 
Working Paper

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