Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education

Ubago Martínez, Yolanda; Pascual Arzoz, Pedro; Zabaleta Arregui, Idoia

Publication:
Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education

dc.contributor.author	Ubago Martínez, Yolanda
dc.contributor.author	Pascual Arzoz, Pedro
dc.contributor.author	Zabaleta Arregui, Idoia
dc.contributor.department	Ekonomia	eu
dc.contributor.department	Enpresen Kudeaketa	eu
dc.contributor.department	Institute for Advanced Research in Business and Economics - INARBE	en
dc.contributor.department	Economía	es_ES
dc.contributor.department	Gestión de Empresas	es_ES
dc.date.accessioned	2022-09-02T10:35:34Z
dc.date.available	2024-03-01T00:00:09Z
dc.date.issued	2022
dc.date.updated	2022-09-02T08:19:37Z
dc.description.abstract	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.	en
dc.description.sponsorship	The authors acknowledge financial support from the Spanish Ministry of Economy and Competitiveness and the European Regional Development Fund (AEI/FEDER, European Union), research projects ECO2016-76681-R and the Grant PID2020-114460GB-C32 funded by MCIN/AEI/10.13039/501100011033.	en
dc.embargo.lift	2024-03-01
dc.embargo.terms	2024-03-01
dc.format.mimetype	application/pdf	en
dc.identifier.citation	Ubago-Martínez, Y.; Pascual-Arzoz, P.; Zabaleta-Arregui, I. (2022). Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education. Journal of policy modeling a social science forum of world issues. Vol. 44, (2), pp. 298-318	en
dc.identifier.doi	10.1016/j.jpolmod.2022.03.003
dc.identifier.issn	0161-8938
dc.identifier.uri	https://academica-e.unavarra.es/handle/2454/43936
dc.language.iso	eng	en
dc.publisher	Elsevier	en
dc.relation.ispartof	Journal of Policy Modeling 44 (2022) 298-318	en
dc.relation.projectID	info:eu-repo/grantAgreement///ECO2016-76681-R	en
dc.relation.projectID	info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2017-2020/PID2020-114460GB-C32/ES/	en
dc.relation.publisherversion	https://doi.org/10.1016/j.jpolmod.2022.03.003
dc.rights	© 2022 The Society for Policy Modeling. This manuscript version is made available under the CC-BY-NC-ND 4.0	en
dc.rights.accessRights	Acceso abierto / Sarbide irekia	es
dc.rights.accessRights	info:eu-repo/semantics/openAccess	en
dc.subject	Efficiency	en
dc.subject	Tax collection	en
dc.subject	Decentralization	en
dc.title	Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education	en
dc.type	Artículo / Artikulua	es
dc.type	info:eu-repo/semantics/article	en
dc.type.version	Versión aceptada / Onetsi den bertsioa	es
dc.type.version	info:eu-repo/semantics/acceptedVersion	en
dspace.entity.type	Publication
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