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Efficiency and productivity change of regional tax offices in Spain : an empirical study using Malmquist-Luenberger and Luenberger indices

Juan Aparicio, Jose Manuel Cordero, Carlos Díaz-Caro
Year of publication:
2020
Authors: Aparicio, Juan ; Cordero, Jose Manuel ; Díaz-Caro, Carlos
Published in:
Empirical economics : a journal of the Institute for Advanced Studies, Vienna, Austria. - Berlin : Springer, ISSN 0377-7332, ZDB-ID 519394-1. - Vol. 59.2020, 3, p. 1403-1434
Subject: Efficiency | Tax offices | Public management | Productivity change | Administrative services | Operations research | Spanien | Spain | Produktivität | Productivity | Effizienz | Finanzverwaltung | Fiscal administration | Technische Effizienz | Technical efficiency | Data-Envelopment-Analyse | Data envelopment analysis | Öffentliche Verwaltung | Public administration
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