This study examines the effects of the tax structure composition for public sector efficiency in a sample of 41 … indicators and use them as outputs to compute data envelopment analysis (DEA) efficiency scores under different orientation … different taxes for public efficiency in a panel regression specification. We find that tax effects are significantly different …

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. The focus is on a balanced sample covering all 36 OECD countries over …

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) input efficiency scores average around 0.6-07; ii) increases in the tax …

We link governments' spending efficiency scores, to sovereign debt assessments made by financial markets', more … specifically by three rating agencies (Standard & Poors, Moody's and Fitch). Public efficiency scores are computed via data … efficiency scores. Covering 34 OECD countries over the period 2007-2018, we find that increased public spending efficiency is …

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 estimate how the tax reform affected the efficiency scores. Results of the …

In this paper we seek a robust methodology to measure the relative public spending efficiency of 19 OECD countries over … into its separate accounts and we employ a semi-parametric method to obtain relative efficiency scores (for the separate …. Finally, we propose a technique to measure the allocative efficiency of public spending, in an effort to proxy the optimal …

This paper empirically examines the relationship between fiscal decentralization and public sector efficiency. A … country-level dataset is used to measure public sector efficiency in delivering education and health services and the new …, between 1970 and 2000. Irrespective of whether public sector efficiency concerns education or health services, an inverted U …

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 estimate how the tax reform affected the efficiency scores. Results of the …

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 estimate how the tax reform affected the efficiency scores. Results of the …