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dc.contributor.authorAparicio, Juan-
dc.contributor.authorCordero, Jose M.-
dc.contributor.authorDíaz Caro, Carlos-
dc.contributor.otherDepartamentos de la UMH::Estadística, Matemáticas e Informáticaes
dc.date.accessioned2020-09-01T10:08:40Z-
dc.date.available2020-09-01T10:08:40Z-
dc.date.created2019-03-27-
dc.date.issued2020-09-01-
dc.identifier.issn1435-8921-
dc.identifier.urihttp://hdl.handle.net/11000/6257-
dc.description.abstractThe paper presents an innovative empirical application to assess the efciency of regional tax ofces in Spain. The existing evidence about the performance of those administrative units is still limited; thus, our aim is to contribute to extend this line of research by incorporating three relevant issues into our empirical analysis. First, we consider the number of complaints against tax authority decisions as a quality measure of tax management. Since the evaluated units should aim to minimize the number of complaints, this variable represents an undesirable output; thus, we defne a model that is adaptable to the special features of this unconventional output. Second, our empirical analysis covers the period 2005–2014; thus, we can analyze the productivity change across this 10-year period including diferent phases of the economic cycle. Finally, seeking robustness, we use enhanced versions of the Malmquist–Luenberger productivity index and the Luenberger productivity indicator that allow us to overcome some of the drawbacks sufered by the original approach. The results obtained with both indices are very similar and indicate that during the evaluated period tax ofces sufered a slight worsening in terms of productivity, especially during the years previous to the economic crisis (2005–2008). This regression was mainly due to the technical regression experienced by the majority of units during those yearses
dc.description.sponsorshipJ.M. Cordero and C. Díaz-Caro thank the financial support from the Junta de Extremadura through Grant IB16171-
dc.description.sponsorshipJ. Aparicio thanks the financial support from the Spanish Ministry for Economy and Competitiveness (Ministerio de Economía, Industria y Competitividad), the State Research Agency (Agencia Estatal de Investigación) and the European Regional Development Fund (Fondo Europeo de Desarrollo Regional) under Grant MTM2016-79765-P (AEI/FEDER, UE).-
dc.formatapplication/pdfes
dc.format.extent21es
dc.language.isoenges
dc.rightsinfo:eu-repo/semantics/openAccesses
dc.subjectEfciencyes
dc.subjectTax ofceses
dc.subjectPublic managementes
dc.subjectProductivity changees
dc.subjectAdministrative serviceses
dc.subjectOperations researches
dc.subject.other517 - Análisises
dc.titleEfciency and productivity change of regional tax ofces in Spain: an empirical study using Malmquist–Luenberger and Luenberger indiceses
dc.typeinfo:eu-repo/semantics/articlees
dc.identifier.doi10.1007/s00181-019-01667-8-
dc.relation.publisherversionhttps://doi.org/10.1007/s00181-019-01667-8-
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Artículos Estadística, Matemáticas e Informática


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