The overall aim of the article is to discuss different ways of assessing and handling performance differences of higher education institutions caused by varying initial conditions with regard to the student populations' diversity. We introduce and compare two approaches we expect worthwhile...

The performance of tax administrations (TAs) is usually described as their capacity to complete activities with the minimum of resources engaged. Accordingly, tax administration performance is a multifaceted phenomenon, and measuring and benchmarking its performance against other countries or...