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A conditional directional distance function approach for measuring tax collection efficiency: evidence from Spanish regional offices

Cordero J.M., Díaz-Caro C., Pedraja-Chaparro F., Tzeremes N.G. (2021)

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 ...