In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000-2021. To this end, we use non-parametric and parametric techniques: Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA). In this way, it will be possible for...

Background: Logistics has become a key driver of global economic production. This study investigates the role of logistics in global economic production by presenting a novel theoretical framework that integrates logistics performance into traditional models as a determinant production factor....

This paper examines the relative cost efficiency of U.S. small banks after the 2008 Global Financial Crisis (2008 GFC). Using financial information from 10,495 of the same small banks operating from 2010 to 2021, we examine the after-effects of the recent global financial crises on the U.S....