Menu
×
McClellanville Library
9 a.m. - 6 p.m.
Phone: (843) 887-3699
Folly Beach Library
9 a.m. - 5:30 p.m.
Phone: (843) 588-2001
Miss Jane's Building (Edisto Library Temporary Location)
9 a.m. - 4 p.m.
Phone: (843) 869-2355
Main Library
9 a.m. - 8 p.m.
Phone: (843) 805-6930
West Ashley Library
9 a.m. - 7 p.m.
Phone: (843) 766-6635
John L. Dart Library
9 a.m. - 7 p.m.
Phone: (843) 722-7550
St. Paul's/Hollywood Library
9 a.m. - 8 p.m.
Phone: (843) 889-3300
Mt. Pleasant Library
9 a.m. – 8 p.m.
Phone: (843) 849-6161
Dorchester Road Library
9 a.m. - 8 p.m.
Phone: (843) 552-6466
Edgar Allan Poe/Sullivan's Island Library
9 p.m. - 6 p.m.
Phone: (843) 883-3914
John's Island Library
9 a.m. - 8 p.m.
Phone: (843) 559-1945
Wando Mount Pleasant Library
9 a.m. - 8 p.m.
Phone: (843) 805-6888
Otranto Road Library
9 a.m. - 8 p.m.
Phone: (843) 572-4094
Hurd/St. Andrews Library
Closed (Toddler Storytime)
Phone: (843) 766-2546
Baxter-Patrick James Island
9 a.m. - 8 p.m.
Phone: (843) 795-6679
Bees Ferry West Ashley Library
9 p.m. - 8 p.m.
Phone: (843) 805-6892
Village Library
9 a.m. - 6 p.m.
Phone: (843) 884-9741
Keith Summey North Charleston Library
9 a.m. – 8 p.m.
Phone: (843) 744-2489
Mobile Library
9 a.m. - 5 p.m.
Phone: (843) 805-6909
Today's Hours
McClellanville Library
9 a.m. - 6 p.m.
Phone: (843) 887-3699
Folly Beach Library
9 a.m. - 5:30 p.m.
Phone: (843) 588-2001
Miss Jane's Building (Edisto Library Temporary Location)
9 a.m. - 4 p.m.
Phone: (843) 869-2355
Main Library
9 a.m. - 8 p.m.
Phone: (843) 805-6930
West Ashley Library
9 a.m. - 7 p.m.
Phone: (843) 766-6635
John L. Dart Library
9 a.m. - 7 p.m.
Phone: (843) 722-7550
St. Paul's/Hollywood Library
9 a.m. - 8 p.m.
Phone: (843) 889-3300
Mt. Pleasant Library
9 a.m. – 8 p.m.
Phone: (843) 849-6161
Dorchester Road Library
9 a.m. - 8 p.m.
Phone: (843) 552-6466
Edgar Allan Poe/Sullivan's Island Library
9 p.m. - 6 p.m.
Phone: (843) 883-3914
John's Island Library
9 a.m. - 8 p.m.
Phone: (843) 559-1945
Wando Mount Pleasant Library
9 a.m. - 8 p.m.
Phone: (843) 805-6888
Otranto Road Library
9 a.m. - 8 p.m.
Phone: (843) 572-4094
Hurd/St. Andrews Library
Closed (Toddler Storytime)
Phone: (843) 766-2546
Baxter-Patrick James Island
9 a.m. - 8 p.m.
Phone: (843) 795-6679
Bees Ferry West Ashley Library
9 p.m. - 8 p.m.
Phone: (843) 805-6892
Village Library
9 a.m. - 6 p.m.
Phone: (843) 884-9741
Keith Summey North Charleston Library
9 a.m. – 8 p.m.
Phone: (843) 744-2489
Mobile Library
9 a.m. - 5 p.m.
Phone: (843) 805-6909
Patron Login
menu
Item request has been placed!
×
Item request cannot be made.
×
Processing Request
A conditional directional distance function approach for measuring tax collection efficiency: evidence from Spanish regional offices.
Item request has been placed!
×
Item request cannot be made.
×
Processing Request
- Author(s): Cordero, Jose Manuel1 (AUTHOR) ; Díaz‐Caro, Carlos1 (AUTHOR) ; Pedraja‐Chaparro, Francisco1 (AUTHOR) ; Tzeremes, Nickolaos G.2 (AUTHOR)
- Source:
International Transactions in Operational Research. Mar2021, Vol. 28 Issue 2, p1046-1073. 28p. 11 Charts, 8 Graphs.- Subject Terms:
- Source:
- Additional Information
- Abstract: This paper analyzes the evolution of the technical efficiency of Spanish regional tax offices with respect to the main devolved taxes for the period 2005–2014. We apply the conditional directional distance function methodology, which allows us to incorporate undesirable outputs into the production function, represented by administrative complaints lodged by taxpayers as an (inverse) measure of the quality of service provision, and account for the influence of the socioeconomic context in which these offices operate. This methodology has been adapted for application in a dynamic context in order to analyze how the performance of these units has evolved over a period that includes different stages of the economic cycle. The main results show that efficiency levels have fallen over the period, especially since the start of the economic recession. Likewise, we identify that the influence of incomes and fiscal capacity are especially significant explanatory factors of this evolution. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of International Transactions in Operational Research is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Abstract:
Contact CCPL
Copyright 2022 Charleston County Public Library Powered By EBSCO Stacks 3.3.0 [350.3] | Staff Login
No Comments.