Scandinavian Working Papers in Economics

Memorandum,
Oslo University, Department of Economics

No 14/2009: Productivity of Tax Offices in Norway

Finn R. Førsund (), Dag Fjeld Edvardsen, Sverre A. C, Kittelsen and Frode Lindseth
Additional contact information
Finn R. Førsund: Dept. of Economics, University of Oslo, Postal: Department of Economics, University of Oslo, P.O Box 1095 Blindern, N-0317 Oslo, Norway
Dag Fjeld Edvardsen: SINTEF Building and Infrastructure,
Sverre A. C, Kittelsen: Ragnar Frisch Centre for Economic Research, Postal: Gaustadalléen 21 , 0349 Oslo , Norway
Frode Lindseth: The Norwegian Directorate of Taxes

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

JEL-codes: C60; D24; L89

29 pages, June 30, 2009

Full text files 

Memo-14-2009.pdf PDF-file

Download statistics

Published as
Finn R. Førsund, Dag Fjeld Edvardsen and Sverre A. C, Kittelsen, (2015), 'Productivity of Tax Offices in Norway', Journal of Productivity Analysis, vol 43, no 3, pages 269-279

Questions (including download problems) about the papers in this series should be directed to Mari Strønstad Øverås ()
Report other problems with accessing this service to Sune Karlsson ().

This page generated on 2024-04-17 00:05:48.