Førsund, Finn R., Kittelsen, Sverre A.C., Lindseth, Frode (2005):

Efficiency and Productivity of Norwegian tax Offices

Oslo, Department of Economics, University of Oslo and The Frisch Centre, MEMORANDUM, No 29/2005

Publikasjonstype:

Rapport

Fulltekst:

http://www.oekonomi.uio.no/memo/memopdf/memo2905.pdf

Omtale:

http://www.oekonomi.uio.no/memo/memopdf/memo2905.pdf

ISSN-nummer:

0801-1117

Publiseringsspråk:

Engelsk

Land publikasjonen kommer fra:

Norge

NSD-referanse:

2684

Disse opplysningene er sist endret:

13/9 2007

Spesifikke virksomheter publikasjonen omhandler:

Horisontal dimensjon:

Publikasjonens datagrunnlag:

Land som er gjenstand for studien:

Studieoppdrag:

Studietype:

Type effekt:

Sektor (cofog):

Sammendrag:

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.

Virksomheter, vertikal og horisontal dimensjon for utenlandske studier:

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.