Smoothed bootstrap Malmquist index based on DEA model to compute productivity of tax offices

作者：

Highlights：

• We study productivity of tax offices using DEA-based Malmquist Productivity Index.

• In addition a smoothed bootstrap technique is used to provide confidence intervals.

• Mann Whitney U test is utilised to study the influence of specific context variables.

• No evidence that population or number of municipalities affect productivity.

• Results reveal an increase in productivity due to technology and resource management.

摘要

•We study productivity of tax offices using DEA-based Malmquist Productivity Index.•In addition a smoothed bootstrap technique is used to provide confidence intervals.•Mann Whitney U test is utilised to study the influence of specific context variables.•No evidence that population or number of municipalities affect productivity.•Results reveal an increase in productivity due to technology and resource management.

论文关键词：Tax offices,Productivity,Malmquist index,Data Envelopment Analysis,DEA,Smoothed bootstrap,Mann–Whitney U Test

论文评审过程：Available online 8 November 2014.

论文官网地址：https://doi.org/10.1016/j.eswa.2014.11.002