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We evaluate the effects of structural tax reforms on government spending efficiency in a sample of OECD economies over the period 2007-2016. After calculating input spending efficiency scores, we assess the relevance for efficiency of narrative tax changes in a panel setup. We find that: i)...
Persistent link: https://www.econbiz.de/10012504410
This study examines the effects of the tax structure composition for public sector efficiency in a sample of 41 developing countries for the period between 1997-2019. We start by calculating Public Sector Performance (PSP) composite indicators and use them as outputs to compute data envelopment...
Persistent link: https://www.econbiz.de/10014393239
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...
Persistent link: https://www.econbiz.de/10015065230
This study examines the effects of the tax structure composition for public sector efficiency in a sample of 41 developing countries for the period between 1997-2019. We start by calculating Public Sector Performance (PSP) composite indicators and use them as outputs to compute data envelopment...
Persistent link: https://www.econbiz.de/10014469502
We evaluate the effects of structural tax reforms on government spending efficiency in a sample of OECD economies over the period 2007-2016. After calculating input spending efficiency scores, we assess the relevance for efficiency of narrative tax changes in a panel setup. We find that: i)...
Persistent link: https://www.econbiz.de/10012507649
Technical and Allocative efficiency are relative concepts, first it is used conventionally, to know if a producer obtain the maximum level of production, according to the amount of inputs used in the process. The second looks for to know if the producer uses the optimal amounts of inputs in the...
Persistent link: https://www.econbiz.de/10013116223
We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the upper limit of the property tax. We compute municipality efficiency scores via data Envelopment Analysis (DEA) from 2005 to 2011, and then we rely in a panel data set to...
Persistent link: https://www.econbiz.de/10012803767
This chapter conducts a review of the literature dealing with overall public sector performance and efficiency, it defines a methodology to assess public sector efficiency and it creates a novel and large cross-sectional panel dataset of government indicators and public sector efficiency scores....
Persistent link: https://www.econbiz.de/10012504343
Technical and Allocative efficiency are relative concepts, first it is used conventionally, to know if a producer obtain the maximum level of production, according to the amount of inputs used in the process. The second looks for to know if the producer uses the optimal amounts of inputs in the...
Persistent link: https://www.econbiz.de/10009654206
This chapter conducts a review of the literature dealing with overall public sector performance and efficiency, it defines a methodology to assess public sector efficiency and it creates a novel and large cross-sectional panel dataset of government indicators and public sector efficiency scores....
Persistent link: https://www.econbiz.de/10014090629