economies. Theories of optimal taxation conclude that these taxes are detrimental to production efficiency, when firms operate … production units. The present paper investigates the effects of taxation on production efficiency, accounting for the … effect of this "tax induced organizational change" on production efficiency ultimately depends on the characteristics of the …

The desirability for production efficiency is re-examined in this study, where agents choose occupation based on … lifetime income net of tuition costs. Efficient revenue raising implies that the government should trade off efficiency in … production for efficiency in intertemporal consumption, as capital income is taxed in optimum. The subsequent wage difference …

, but have an ambiguous effect on the efficiency of service provision. We test these predictions using a difference in … not subject to the same CPA regime. To do this, we construct original indices of service quality and efficiency, using … efficiency indices. There is evidence of heterogeneous effects of CPA on efficiency, with some evidence that CPA impacted more on …

The paper performs an efficiency analysis of the lower secondary school sector in Norway. The efficiency potential is … calculated to 14 percent based on a DEA analysis with grades in core subjects (adjusted for student characteristics and family … background) as outputs. The analysis of the determinants of efficiency indicates that a high level of municipal revenue, a high …

restore the efficiency of equilibria …

We study upstream horizontal mergers and their potential efficiency gains. We show that an upstream horizontal merger … can give rise to two efficiency-enhancing effects when firms trade through two-part tariffs. It increases R&D investments … efficiency gains can overcome its anti-competitive effects in terms of welfare, we show that when firms merge usually both of the …