Artigo Acesso aberto Revisado por pares

Taxation and Public Spending Efficiency: An International Comparison

2021; Palgrave Macmillan; Volume: 63; Issue: 3 Linguagem: Inglês

10.1057/s41294-021-00147-2

ISSN

1478-3320

Autores

António Afonso, João Tovar Jalles, Ana Venâncio,

Tópico(s)

Fiscal Policies and Political Economy

Resumo

This paper evaluates the relevance of taxation for public spending efficiency in a sample of OECD economies for the period of 2003–2017. We start by computing the data envelopment analysis (DEA) scores, and then we evaluate the role of tax structure in explaining these public efficiency scores, using a reduced-form panel data regression specification. Our main findings are as follows: inputs could be theoretically lower by approximately 32–34% and expenditure efficiency is negatively associated with taxation. More specifically, direct and indirect taxes negatively affect government efficiency performance, and the same is true for social security contributions.

Referência(s)