Blanca Avellón Naranjo, María José Prieto Jano

Technical efficiency levels and productivity change in the spanish regional tax management

This paper deals with the regional tax management administered by the Spanish subnational levels of government o Autonomous Communities. Using Data envelopment analysis and the Malmquist productivity index, we estimate both efficiency level and productivity change in the period 2004-2012. In order to arrange the regional tax management in homogeneous groups, we use a cluster analysis. The results of the estimation are an average efficiency of 90.8% and a productivity improvement of 3.4%. The Data envelopment analysis and cluster analysis show independence in the classification of the Autonomous Communities, with a 48% success.

Keywords: Spanish regional tax managements; technical efficiency; Data envelopment analysis; Malmquist productivity index; cluster analysis.

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