Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies
Sign Up to like & getrecommendations! Published in 2021 at "Socio-economic Planning Sciences"
DOI: 10.1016/j.seps.2021.101057
Abstract: Abstract This paper reports an efficiency analysis of local tax management by provincial tax agencies in Spain based on supramunicipal delegation. To conduct this study, we used the robust order-m conditional model that directly accounts… read more here.
Keywords: local tax; tax agencies; tax management; efficiency ... See more keywords