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

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

This paper analyses the productivity growth of the SUMA tax offices located in Spain evolved between 2004 and 2006 by using Malmquist Index based on Data Envelopment Analysis (DEA) models. It goes a step forward by smoothed bootstrap procedure which improves the quality of the results by generalising the samples, so that the conclusions obtained from them can be applied in order to increase pro...

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ژورنال

عنوان ژورنال: Expert Systems with Applications

سال: 2015

ISSN: 0957-4174

DOI: 10.1016/j.eswa.2014.11.002