Pascual Arzoz, Pedro

Profile Picture

Email Address

person.page.identifierURI

https://academica-e.unavarra.es/handle/2454/49744

Birth Date

Job Title

Last Name

Pascual Arzoz

First Name

Pedro

person.page.departamento

Economía

person.page.instituteName

INARBE. Institute for Advanced Research in Business and Economics

ORCID

0000-0001-9561-6067

person.page.observainves

88375

person.page.upna

232

Name

Filters

20222
Reset filters

Settings

End date: 2024 × Subject: Efficiency ×

Search Results

Now showing 1 - 2 of 2
  • Thumbnail Image
    PublicationOpen Access
    A centralized directional distance model for efficient and horizontally equitable grants allocation to local governments
    (Elsevier, 2022) Arocena Garro, Pablo; Cabasés Hita, Fermín; Pascual Arzoz, Pedro; Institute for Advanced Research in Business and Economics - INARBE
    This 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 to the municipalities under its jurisdiction. Local governments employ the grants together with levied local taxes to provide services to their citizens. The objective of our formulation is to optimize grants allocation across municipalities taking into account efficiency, effectiveness and horizontal fiscal equity criteria. The model easily allows the setting of alternative priorities of the central decision maker, thus permitting quantification of the trade-off between the potential increase in the provision of local services and its associated cost. The model is applied to the allocation of current grants in the autonomous community of Navarre in northern Spain.
  • Thumbnail Image
    PublicationOpen Access
    Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education
    (Elsevier, 2022) Ubago Martínez, Yolanda; Pascual Arzoz, Pedro; Zabaleta Arregui, Idoia; Ekonomia; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBE; Economía; Gestión de Empresas
    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 stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004–2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications.