Stochastic semi-nonparametric frontier approach for tax administration efficiency measure

Under globalisation, countries all over the world have been impacted differently by both their macroeconomic conditions and other random factors particular to them. As such, governments and policymakers require a comparison of tax systems across different countries and, consequently, a study on the...

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Autores: Nguyen, Trang Thi Thuy, Prior Jiménez, Diego|||0000-0002-4669-2861, Hemmen, Stefan Félix van|||0000-0003-1452-166X
Tipo de recurso: artículo
Fecha de publicación:2020
País:España
Institución:Universitat Autònoma de Barcelona
Repositorio:Dipòsit Digital de Documents de la UAB
Idioma:inglés
OAI Identifier:oai:ddd.uab.cat:324286
Acceso en línea:https://ddd.uab.cat/record/324286
https://dx.doi.org/urn:doi:https://doi.org/10.1016/j.eap.2020.03.002
Access Level:acceso abierto
Palabra clave:Globalisation
Macroeconomic conditions
Tax agencies
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spelling Stochastic semi-nonparametric frontier approach for tax administration efficiency measureevidence from a cross-country studyNguyen, Trang Thi ThuyPrior Jiménez, Diego|||0000-0002-4669-2861Hemmen, Stefan Félix van|||0000-0003-1452-166XGlobalisationMacroeconomic conditionsTax agenciesUnder globalisation, countries all over the world have been impacted differently by both their macroeconomic conditions and other random factors particular to them. As such, governments and policymakers require a comparison of tax systems across different countries and, consequently, a study on the performance of Tax administration (TA) at a cross-country level would be a necessary reference for governments when designing tax policy. This paper seeks to measure the performance of TA across 44 countries, while considering the presence of contextual variables, using the recently developed and advanced frontier estimators, such as the semi-nonparametric StoNED (Stochastic Nonparametric Envelopment of Data) approach by Johnson and Kuosmanen (2011, 2012) and the conditional order-m (Daraio and Simar, 2005, 2007) approach, for two periods between 2008-2011 and 2012-2015. The results show that Tax agencies in these countries could have increased tax revenue, on average, by about 58.7% and 34.2% for the two periods, respectively. Equivalently, _DOLLAR_7,737 and _DOLLAR_4,667 PPP (purchasing power parity) per capita of tax revenue could have been increased for the two periods, respectively. It is also suggested, in general, the latter period (2012-2015) shows a higher level of efficiency than the former period (2008-2011), justified by both estimators.Universitat Autònoma de Barcelona. Centre d'Estudis i Recerca en Emprenedoria i Innovació Social 22020-01-0120202020-01-01Articlehttp://purl.org/coar/resource_type/c_6501AMhttp://purl.org/coar/version/c_ab4af688f83e57aainfo:eu-repo/semantics/articleapplication/pdfhttps://ddd.uab.cat/record/324286https://dx.doi.org/urn:doi:https://doi.org/10.1016/j.eap.2020.03.002reponame:Dipòsit Digital de Documents de la UABinstname:Universitat Autònoma de BarcelonaInglésengopen accesshttp://purl.org/coar/access_right/c_abf2Aquest document està subjecte a una llicència d'ús Creative Commons. Es permet la reproducció total o parcial, la distribució, i la comunicació pública de l'obra, sempre que no sigui amb finalitats comercials, i sempre que es reconegui l'autoria de l'obra original. No es permet la creació d'obres derivades.https://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:ddd.uab.cat:3242862026-06-06T12:50:31Z
dc.title.none.fl_str_mv Stochastic semi-nonparametric frontier approach for tax administration efficiency measure
evidence from a cross-country study
title Stochastic semi-nonparametric frontier approach for tax administration efficiency measure
spellingShingle Stochastic semi-nonparametric frontier approach for tax administration efficiency measure
Nguyen, Trang Thi Thuy
Globalisation
Macroeconomic conditions
Tax agencies
title_short Stochastic semi-nonparametric frontier approach for tax administration efficiency measure
title_full Stochastic semi-nonparametric frontier approach for tax administration efficiency measure
title_fullStr Stochastic semi-nonparametric frontier approach for tax administration efficiency measure
title_full_unstemmed Stochastic semi-nonparametric frontier approach for tax administration efficiency measure
title_sort Stochastic semi-nonparametric frontier approach for tax administration efficiency measure
dc.creator.none.fl_str_mv Nguyen, Trang Thi Thuy
Prior Jiménez, Diego|||0000-0002-4669-2861
Hemmen, Stefan Félix van|||0000-0003-1452-166X
author Nguyen, Trang Thi Thuy
author_facet Nguyen, Trang Thi Thuy
Prior Jiménez, Diego|||0000-0002-4669-2861
Hemmen, Stefan Félix van|||0000-0003-1452-166X
author_role author
author2 Prior Jiménez, Diego|||0000-0002-4669-2861
Hemmen, Stefan Félix van|||0000-0003-1452-166X
author2_role author
author
dc.contributor.none.fl_str_mv Universitat Autònoma de Barcelona. Centre d'Estudis i Recerca en Emprenedoria i Innovació Social
dc.subject.none.fl_str_mv Globalisation
Macroeconomic conditions
Tax agencies
topic Globalisation
Macroeconomic conditions
Tax agencies
description Under globalisation, countries all over the world have been impacted differently by both their macroeconomic conditions and other random factors particular to them. As such, governments and policymakers require a comparison of tax systems across different countries and, consequently, a study on the performance of Tax administration (TA) at a cross-country level would be a necessary reference for governments when designing tax policy. This paper seeks to measure the performance of TA across 44 countries, while considering the presence of contextual variables, using the recently developed and advanced frontier estimators, such as the semi-nonparametric StoNED (Stochastic Nonparametric Envelopment of Data) approach by Johnson and Kuosmanen (2011, 2012) and the conditional order-m (Daraio and Simar, 2005, 2007) approach, for two periods between 2008-2011 and 2012-2015. The results show that Tax agencies in these countries could have increased tax revenue, on average, by about 58.7% and 34.2% for the two periods, respectively. Equivalently, _DOLLAR_7,737 and _DOLLAR_4,667 PPP (purchasing power parity) per capita of tax revenue could have been increased for the two periods, respectively. It is also suggested, in general, the latter period (2012-2015) shows a higher level of efficiency than the former period (2008-2011), justified by both estimators.
publishDate 2020
dc.date.none.fl_str_mv 2
2020-01-01
2020
2020-01-01
dc.type.none.fl_str_mv Article
http://purl.org/coar/resource_type/c_6501
AM
http://purl.org/coar/version/c_ab4af688f83e57aa
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://ddd.uab.cat/record/324286
https://dx.doi.org/urn:doi:https://doi.org/10.1016/j.eap.2020.03.002
url https://ddd.uab.cat/record/324286
https://dx.doi.org/urn:doi:https://doi.org/10.1016/j.eap.2020.03.002
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
https://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
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dc.source.none.fl_str_mv reponame:Dipòsit Digital de Documents de la UAB
instname:Universitat Autònoma de Barcelona
instname_str Universitat Autònoma de Barcelona
reponame_str Dipòsit Digital de Documents de la UAB
collection Dipòsit Digital de Documents de la UAB
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