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The Tax Man Cometh - But is he Efficient?

Department of Economics, University of Oslo and the Frisch Centre, finn.forsund{at}econ.uio.no

Sverre A.C. Kittelsen

The Frisch Centre

Frode Lindseth

The Norwegian Directorate of Taxes

Dag Fjeld Edvardsen

The Norwegian Building Research Institute

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 bias-corrected 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 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: productivity improving cost increase, productivity improving cost savings, productivity decreasing cost savings and productivity decreasing cost increase.

Key Words: Tax office • Productivity • Efficiency • Scale efficiency • DEA • Bootstrap

National Institute Economic Review, Vol. 197, No. 1, 106-119 (2006)
DOI: 10.1177/002795010619700105


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