Scientific articles
Efficiency and productivity change of regional tax offices in Spain: an empirical study using Malmquist–Luenberger and Luenberger indices (2019). Empirical Economics, Springer, 1-32.
Juan Aparicio (University Miguel Hernández of Elche), José Manuel Cordero (University of Extremadura) and Carlos Díaz-Caro (University of Extremadura).
Abstract. The paper presents an innovative empirical application to assess the efficiency of regional tax offices in Spain. The existing evidence about the performance of those administrative units is still limited; thus, our aim is to contribute to extend this line of research […]