Scientific articles
Belmonte-Martin, I., Ortiz, L., Polo, C. (2021) «Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies», Socio-Economic Planning Sciences, 101057
Irene Belmonte Martín (Department of Social and Human Sciences, Miguel Hernandez University of Elche), Lidia Ortiz (Operations Research Center, University Miguel Hernández of Elche) and Cristina Polo (Department of Economics, University of Extremadura)
Abstract: This paper reports an efficiency analysis of local tax management by provincial tax agencies in Spain based on supramunicipal delegation. To conduct […]