메뉴 건너뛰기




Volumn 197, Issue 1, 2006, Pages 106-119

The Tax Man Cometh - but is he Efficient?

Author keywords

Bootstrap; DEA; Efficiency; Productivity; Scale efficiency; Tax office

Indexed keywords


EID: 84992807020     PISSN: 00279501     EISSN: None     Source Type: Journal    
DOI: 10.1177/0027950106070044     Document Type: Article
Times cited : (14)

References (23)
  • 1
    • 0027681877 scopus 로고
    • Maximum likelihood, consistency and data envelopment analysis: a statistical foundation
    • Banker, R. D. (1993), ‘Maximum likelihood, consistency and data envelopment analysis: a statistical foundation,’ Management Science, 39(10), pp. 1265-73.
    • (1993) Management Science , vol.39 , Issue.10 , pp. 1265-1273
    • Banker, R.D.1
  • 2
    • 0021497874 scopus 로고
    • Some models for estimating technical and scale inefficiencies
    • Banker, R.D., Charnes, A. and Cooper, W.W. (1984), ‘Some models for estimating technical and scale inefficiencies’, Management Science, 30, pp. 1078-92.
    • (1984) Management Science , vol.30 , pp. 1078-1092
    • Banker, R.D.1    Charnes, A.2    Cooper, W.W.3
  • 4
    • 0001571991 scopus 로고
    • The economic theory of index numbers and the measurement of input, output, and productivity
    • Caves, D.W., Christensen, L.R. and Diewert, E. (1982), ‘The economic theory of index numbers and the measurement of input, output, and productivity,’ Econometrica, 50(6), pp. 1393-414.
    • (1982) Econometrica , vol.50 , Issue.6 , pp. 1393-1414
    • Caves, D.W.1    Christensen, L.R.2    Diewert, E.3
  • 8
    • 0002344794 scopus 로고
    • Bootstrap methods: another look at the jackknife
    • Efron, B. (1979), ‘Bootstrap methods: another look at the jackknife’, Annals of Statistics, 7, pp. 1-6.
    • (1979) Annals of Statistics , vol.7 , pp. 1-6
    • Efron, B.1
  • 9
    • 0000648003 scopus 로고
    • The measurement of productive efficiency
    • Series A, (III)
    • Farrell, M.J. (1957), ‘The measurement of productive efficiency,’ Journal of the Royal Statistical Society, Series A, 120 (III), pp. 253-81.
    • (1957) Journal of the Royal Statistical Society , vol.120 , pp. 253-281
    • Farrell, M.J.1
  • 10
    • 0000443363 scopus 로고
    • On the measurement of the productive efficiency
    • Førsund, F.R. and Hjalmarsson, L. (1974), ‘On the measurement of the productive efficiency’, Swedish Journal of Economics, 76, pp. 141-54.
    • (1974) Swedish Journal of Economics , vol.76 , pp. 141-154
    • Førsund, F.R.1    Hjalmarsson, L.2
  • 11
    • 0000247762 scopus 로고
    • Generalised Farrell measures of efficiency: an application to milk processing in Swedish dairy plants
    • (1979), ‘Generalised Farrell measures of efficiency: an application to milk processing in Swedish dairy plants’, Economic Journal, 89, pp. 294-315.
    • (1979) Economic Journal , vol.89 , pp. 294-315
  • 12
    • 3843115658 scopus 로고    scopus 로고
    • Are all scales optimal in DEA? Theory and empirical evidence
    • (2004), ‘Are all scales optimal in DEA? Theory and empirical evidence’, Journal of Productivity Analysis, 21(1), pp. 25-48.
    • (2004) Journal of Productivity Analysis , vol.21 , Issue.1 , pp. 25-48
  • 15
    • 0004249871 scopus 로고
    • Dordrecht, D. Reidel Publishing Company.
    • Frisch, R. (1965), Theory of Production, Dordrecht, D. Reidel Publishing Company.
    • (1965) Theory of Production
    • Frisch, R.1
  • 16
    • 18844457754 scopus 로고    scopus 로고
    • Measuring and explaining the productive efficiency of tax offices: a non-parametric bestpractice frontier approach
    • Moesen, W. and Persoons, A. (2002), ‘Measuring and explaining the productive efficiency of tax offices: a non-parametric bestpractice frontier approach’, Tijdschrift voor Economie en Management XLVII(3), pp. 399-416.
    • (2002) Tijdschrift voor Economie en Management , vol.29 , Issue.3 , pp. 399-416
    • Moesen, W.1    Persoons, A.2
  • 18
    • 0031677963 scopus 로고    scopus 로고
    • Sensitivity analysis of efficiency scores: how to bootstrap in nonparametric frontier models
    • Simar, L. and Wilson, P.W. (1998), ‘Sensitivity analysis of efficiency scores: how to bootstrap in nonparametric frontier models’, Management Science, 44, pp. 49-61.
    • (1998) Management Science , vol.44 , pp. 49-61
    • Simar, L.1    Wilson, P.W.2
  • 19
    • 0032649740 scopus 로고    scopus 로고
    • Estimating and bootstrapping Malmquist indices
    • (1999), ‘Estimating and bootstrapping Malmquist indices’, European Journal of Operations Research, 115(3), pp. 459-71.
    • (1999) European Journal of Operations Research , vol.115 , Issue.3 , pp. 459-471
  • 20
    • 0034393216 scopus 로고    scopus 로고
    • Statistical inference in nonparametric frontier models: the state of the art
    • (2000), ‘Statistical inference in nonparametric frontier models: the state of the art’, Journal of Productivity Analysis, 13, pp. 49-78.
    • (2000) Journal of Productivity Analysis , vol.13 , pp. 49-78
  • 21
    • 0037118185 scopus 로고    scopus 로고
    • Nonparametric tests of returns to scale
    • (2002), ‘Nonparametric tests of returns to scale’, European Journal of Operations Research, 139, pp. 115-32.
    • (2002) European Journal of Operations Research , vol.139 , pp. 115-132
  • 22
    • 84992814256 scopus 로고    scopus 로고
    • Estimation and inference in two-stage, semi-parametric models of production processes
    • (2005), ‘Estimation and inference in two-stage, semi-parametric models of production processes’, Journal of Econometrics (forthcoming).
    • (2005) Journal of Econometrics (forthcoming).
  • 23
    • 0042975120 scopus 로고    scopus 로고
    • Slackadjusted efficiency measures and ranking of efficient units
    • Førsund, F.R. and Kittelsen, S.A.C., Journal of Productivity Analysis, 7
    • Torgersen, A.M., Førsund, F.R. and Kittelsen, S.A.C. (1996), ‘Slackadjusted efficiency measures and ranking of efficient units,’ Journal of Productivity Analysis, 7, pp. 379-339.
    • (1996) , pp. 339-379
    • Torgersen, A.M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.