Smoothed bootstrap Malmquist index based on DEA model to compute productivity of tax offices
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.
smoothed bootstrap malmquist index dea productivity tax offices data envelopment analysis mannwhitney u test