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Taxation and public spending efficiency : an international comparison

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dc.contributor.authorAfonso, António
dc.contributor.authorJalles, João
dc.contributor.authorVenâncio, Ana
dc.date.accessioned2019-05-09T14:50:51Z
dc.date.available2019-05-09T14:50:51Z
dc.date.issued2019-05
dc.description.abstractThis paper evaluates the relevance of the taxation for public spending efficiency in a sample of OECD economies in the period 2003-2017. First, we compute the data envelopment analysis (DEA) scores and the Malmquist productivity index to measure the change in total factor productivity, the change in efficiency and the change in technology. Second, we explain these newly computed public efficiency scores with tax structures using a reduced-form panel data regression specification. Looking at the period between 2007 and 2017, our main findings are as follows: inputs could be theoretically lower by approximately 32-34%; the Malmquist indices show an overall decrease in technology and in TFP. Crucial for policymaking, we find that expenditure efficiency is negatively associated with taxation, more specifically direct and indirect taxes negatively affect government efficiency performance, and the same is true for social security contributions.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationAfonso, António, João Jalles e Ana Venâncio (2019). "Taxation and public spending efficiency : an international comparison". Instituto Superior de Economia e Gestão – REM Working paper nº 080 - 2019pt_PT
dc.identifier.issn2184-108X
dc.identifier.urihttp://hdl.handle.net/10400.5/17789
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherISEG - REM - Research in Economics and Mathematicspt_PT
dc.relationResearch Unit on Complexity and Economics
dc.relationResearch in Social Sciences and Management
dc.relation.ispartofseriesREM Working paper;nº 080 - 2019
dc.relation.publisherversionhttps://rem.rc.iseg.ulisboa.pt/wps/pdf/REM_WP_080_2019.pdfpt_PT
dc.subjectgovernment spending efficiencypt_PT
dc.subjectpublic sector performancept_PT
dc.subjecttax structurept_PT
dc.subjectdata envelopment analysispt_PT
dc.subjectMalmquist indicespt_PT
dc.subjectnon-parametric estimationpt_PT
dc.subjectpanel datapt_PT
dc.subjectOECDpt_PT
dc.titleTaxation and public spending efficiency : an international comparisonpt_PT
dc.typeworking paper
dspace.entity.typePublication
oaire.awardNumberUID/ECO/00436/2019
oaire.awardNumberUID/SOC/04521/2019
oaire.awardTitleResearch Unit on Complexity and Economics
oaire.awardTitleResearch in Social Sciences and Management
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UID%2FECO%2F00436%2F2019/PT
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UID%2FSOC%2F04521%2F2019/PT
oaire.fundingStream6817 - DCRRNI ID
oaire.fundingStream6817 - DCRRNI ID
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsopenAccesspt_PT
rcaap.typeworkingPaperpt_PT
relation.isProjectOfPublication114e3eaf-ddc7-4e6f-aee9-efb1c6aa7b85
relation.isProjectOfPublication722dfd85-7af8-4b6d-bcf4-1b4f54d45174
relation.isProjectOfPublication.latestForDiscovery722dfd85-7af8-4b6d-bcf4-1b4f54d45174

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