Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and much debated policy issue. Many studies have shown that tax cheating has to be attributed to a considerable extent to the tax morale of taxpayers. The aim of the present paper is to shed light on the...

We assess expenditure efficiency of Portuguese local governments in 2001 using Data Envelopment Analysis for production frontier estimation. We construct a composite municipal output indicator and then compute input and output efficiency scores for 51 Portuguese municipalities in the region of...

The evolution of Regional and Local governments' spending in Spain is currently under close scrutiny by national and international investors and analysts, international organizations and rating agencies. Indeed, some 50% of general government spending and some 70% of public employment are...