Scandinavian Working Papers in Economics
Memorandum,
Oslo University, Department of Economics
No 29/2005: EFFICIENCY AND PRODUCTIVITY OF NORWEGIAN TAX OFFICES
Finn R. Førsund (), 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
Sverre A.C Kittelsen: Ragnar Frisch Centre for Economic Research, Postal: Gaustadalléen 21, N-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 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
Keywords: Tax office; productivity; efficiency; scale efficiency; DEA; bootstrap
29 pages, November 14, 2005
Full text files
Memo-29-2005.pdf
- Published as
- Finn R. Førsund, Sverre A.C Kittelsen and Frode Lindseth, (2006), 'The tax man cometh- but is he efficient?', National Institute Economic Review, vol 197, pages 106-119
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