Listar Artículos de revista INARBE - INARBE aldizkari artikuluak por autor UPNA "Pascual Arzoz, Pedro"
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A centralized directional distance model for efficient and horizontally equitable grants allocation to local governments
(Elsevier, 2022) Artículo / ArtikuluaThis paper proposes a directional distance model for efficient resource allocation when there is a centralized decision maker who oversees all units. The model is designed to allocate grants from an upper-tier government ... -
Raising the accuracy of shadow economy measurements
En este artículo se estima el tamaño de la economía sumergida en una región española (Navarra) para el período 1986-2016. Se han empleado métodos macroeconométricos indirectos, como el enfoque de Demanda de efectivo, dos ... -
Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education
This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial ...