Data envelopment analysis: Visualizing the results

El-Mahgary, Sami; Lahdelma, Risto

doi:10.1016/0377-2217(94)00303-t

Cited by 80 publications

(35 citation statements)

References 11 publications

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“…The first one is based on the hypothesis of constant returns to scale (CRS), while the two remaining models assume the hypothesis of 7 To run the DEA model, personnel expenses and administration expenses have been summarised into a single variable in order to avoid an excessive number of inputs so that the proposed model can be accepted regarding the total number of variables (El-Mahgary and Ladhelma, 1995). All models show high efficiency scores for all years, which implies that the process …”

Section: Dea Efficiency Scoresmentioning

confidence: 99%

Productivity and efficiency change and shareholder value: evidence from the Spanish banking sector

Maya

Guzmán

2008

Applied Economics

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Section: Dea Efficiency Scoresmentioning

confidence: 99%

Productivity and efficiency change and shareholder value: evidence from the Spanish banking sector

Maya

Guzmán

2008

Applied Economics

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“…return per taxpayer and tax; 10 and, 3) personnel numbers (STAFF) in the employ one of the offices under analysis, taking in both contractual staff and civil serva A number of these inputs have also been selected by other authors when a efficiency within their respective tax administrations: Barros This paper also takes into account variances in fiscal capacity between office conditions the output obtained in each case (Esteller, 2003), to which end the ou weighted by the GDP per capita (hereinafter GDPpc) of the respective province in to average GDPpc at national level. Thus, two models are presented: in the fir the output (IAL) is calculated without GDP weighting, and in the second, th (IALc) is adjusted in accordance with GDP.…”

Section: Data and Variablesmentioning

confidence: 99%

Relative efficiency within a tax administration: The effects of result improvement

Rubio

González

Alaminos

2017

rev.finanz.polit.econ

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This paper analyses the Spanish tax administration, evaluating the relative efficiency of each of the regional offices that are its constituent parts via output-oriented two-stage data envelopment analysis. In the study, a total of 47 regional offices were analysed, considering three inputs: 1) current expenditure in goods and services; 2) number of tax returns processed in terms of the two main direct taxes; and, 3) personnel numbers. Revenue resulting from tax assessments was considered as output. The analysis shows that the efficient action of regional offices might have increased by 21.6% the results of the management of this administration.Keywords: Tax Administration Agency, technical efficiency, data envelopment analysis, tax revenue. JEL: H21, H83Eficiencia relativa en una administración tributaria:Efectos de una mejora en sus resultados RESUMEN A través de este trabajo se ha abordado el análisis de la administración tributaria española mediante la evaluación de la eficiencia relativa de cada una de las oficinas territoriales que la integran, empleando para ello el análisis envolvente de datos de forma bietápica, con una orientación output. En el estudio se han analizado 47 oficinas territoriales, considerando tres inputs: 1) los gastos corrientes en bienes y servicios; 2) el número de declaraciones gestionadas por los dos principales impuestos directos; y 3) el número de efectivos que presta sus servicios. Como output los Ingresos por Actos de Liquidación. El análisis pone de manifiesto que una actuación eficiente de las oficinas territoriales podría haber incrementado un 21.6% los resultados de la gestión de esta Administración.Palabras clave: Agencia Tributaria, eficiencia técnica, análisis envolvente de datos, recaudación tributaria. Eficiência relativa numa administração tributária: efeitos de uma melhoria em seus resultados RESUMONeste trabalho, aborda-se a análise da administração tributária espanhola mediante a avaliação da eficiência relativa de cada um dos escritórios territoriais que a integram, empregando, para isso, a análise envolvente de dados de forma bietápica, com uma orientação output. Neste estudo, analisaram-se 47 escritórios territoriais considerando três inputs: 1) os gastos correntes em bens e serviços; 2) o número de declarações gerenciadas pelos dois principais impostos diretos e 3) o número de efetivos que presta seus serviços. Como output, os Ingressos por Atos de Liquidação. A análise demonstra que uma atuação eficiente dos escritórios territoriais poderia ter aumentado em 21,6% os resultados da gestão dessa Administração.Palavras-chave: Agência Tributária, análise envolvente de dados, arrecadação tributária, eficiência técnica.

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“…Once computation of efficiency scores have been computed there are multiple ways to display and compare results (El-Mahgary and Lahdelma, 1995). We consider some methods which provide us with more accurate information (see, for instance Li, 1996;Li et al, 2009 …”

Section: Testing the Closeness Between Efficiency Distributionsmentioning

confidence: 99%

Output complexity, environmental conditions, and the efficiency of municipalities

2012

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Over the last few years, many studies have analyzed the productive efficiency of local governments in different countries. An accurate definition of their output bundles -i.e., the services and facilities they provide to their constituencies-is essential to this research. However, several difficulties emerge in this task. First, since in most cases the law only establishes the minimum amount of services and facilities to provide, it may well be the case that some municipalities go beyond the legal minimum and, consequently, might be labeled as inefficient when compared to other municipalities which stick to the legal minimum. Second, municipalities face very different environmental conditions, which raises some doubts about the plausibility of an unconditional analysis. This study tackles these problems by proposing a metafrontier analysis in which the efficiency of municipalities is evaluated after splitting them into clusters according to various criteria (output mix, environmental conditions, size). We perform our estimations using order-m frontiers, given their robustness to outliers and immunity to the curse of dimensionality. We provide an application to Spanish municipalities, and results show that both output mix and, more especially, environmental conditions, should be controlled for, since efficiency differences between municipalities in different groups are notable. Keywords: efficiency, environmental conditions, local government, metafrontier, order-m JEL Classification: D24, D60, H71, H72 ResumenDurante los últimos años muchos trabajos han venido analizando la eficiencia productiva de las corporaciones locales de una gran variedad de países. Para este tipo de estudios resulta crucial una definición precisa de los servicios e infraestructuras que los municipios proporcionan a sus ciudadanos. Sin embargo, esta tarea presenta varias dificultades. En primer lugar, dado que en muchas circunstancias la ley únicamente establece los servicios mínimos que debe proporcionar un municipio, puede darse el caso de que algunos municipios vayan más allá de este mínimo legal y, consecuentemente, sean clasificados como ineficientes al compararlos con otros municipios que se ciñen al mínimo. En segundo lugar, las corporaciones locales operan en condiciones ambientales muy dispares, lo cual genera dudas acerca de la factibilidad de un análisis incondicional. Este trabajo aborda estas cuestiones proponiendo un análisis metafrontera en el que la eficiencia de las corporaciones locales se evalúa tras clasificarlas en distintos grupos de acuerdo con criterios múltiples (output mix, condiciones ambientales, tamaño). Las estimaciones son llevadas a cabo utilizando fronteras orden-m, debido a la robustez que presentan frente a observaciones atípicas y la inmunidad a la "maldición de la dimensionalidad" (curse of dimensionality). Llevamos a cabo una aplicación a los municipios españoles, y los resultados indican que tanto el output mix como, sobre todo, las condiciones ambientales, deberían ser tenidas en cuenta al eva...

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Data envelopment analysis: Visualizing the results

Cited by 80 publications

References 11 publications

Productivity and efficiency change and shareholder value: evidence from the Spanish banking sector

Productivity and efficiency change and shareholder value: evidence from the Spanish banking sector

Relative efficiency within a tax administration: The effects of result improvement

Output complexity, environmental conditions, and the efficiency of municipalities

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