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Taxation and public spending efficiency: an international comparison
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Orientador(es)
Resumo(s)
This 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.
Descrição
Palavras-chave
Government Spending Efficiency Public Sector Performance Tax Structure Data Envelopment Analysis (DEA) Malmquist Indices Non-Parametric Estimation
Contexto Educativo
Citação
Afonso, António; João Tovar Jalles and Ana Venâncio. 2019. “Taxation and public spending efficiency: an international comparison”. EconPol Working Paper, No. 25, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, 2019
Editora
EconPol Working Paper