Ubago Martínez, YolandaPascual Arzoz, PedroZabaleta Arregui, Idoia2022-09-022024-03-012022Ubago-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. 298-3180161-893810.1016/j.jpolmod.2022.03.003https://academica-e.unavarra.es/handle/2454/43936This 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.application/pdfeng© 2022 The Society for Policy Modeling. This manuscript version is made available under the CC-BY-NC-ND 4.0EfficiencyTax collectionDecentralizationArtículo / Artikulua2022-09-02Acceso abierto / Sarbide irekiainfo:eu-repo/semantics/openAccess