Efficiency and Productivity of Norwegian tax Offices
- Forfatter
- Førsund, Finn R., Kittelsen, Sverre A.C., Lindseth, Frode
- Årstall
- 2005
- Utgiver
- Oslo, Department of Economics, University of Oslo and The Frisch Centre, MEMORANDUM, No 29/2005
- Publikasjonstype:
- Rapport
- ISSN-nummer:
- 0801-1117
- Publiseringsspråk:
- Engelsk
- Land publikasjonen kommer fra:
- Norge
- NSD-referanse:
- 2684
- Disse opplysningene er sist endret:
- 13/9 2007
- Direktorater (ordinært forvaltningsorgan)
- Etat
- Andre ordinære forvaltningsorgan
- Sekundærdata
- Dokumentstudie
- Komparativ mellom forvaltningsnivå
- Norge
- Utgreiing
- Effektstudie/implikasjoner/resultater
- Kartlegging/kunnskapsgrunnlag
- Kostnadseffektivitet
- Driftskostnadsmessige effektar
- Finansielle og fiskale formål K
- Alminneleg offentlig tenesteyting ellers K
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.