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Efficiency and Productivity of Norwegian tax Offices

Please note: This page may contain data in Norwegian that is not translated to English.

Author
Førsund, Finn R., Kittelsen, Sverre A.C., Lindseth, Frode

Year
2005

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

Type of publication:
Rapport

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

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

ISSN:
0801-1117

Language of publication:
Engelsk

Country of publication:
Norge

NSD-reference:
2684

This page was last updated:
2007-09-13 10:24:06.45

State units related to this publication
Affiliations related to this publication
  • Etat
  • Sentraladministrative organ (direktorat m.m.)
  • Andre ordinære forvaltningsorgan
Publikasjonens datagrunnlag
  • Sekundærdata
  • Dokumentstudie
  • Komparativ mellom forvaltningsnivå
Land som er gjenstand for studien
  • Norge
Studieoppdrag
  • Utgreiing
Studietype
  • Effektstudie/implikasjoner/resultater
  • Kartlegging/kunnskapsgrunnlag
Type effekt
  • Kostnadseffektivitet
  • Driftskostnadsmessige effektar
Sektor (cofog)
  • Finansielle og fiskale formål K
  • Alminneleg offentlig tenesteyting ellers K

Summary
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.

Note
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.