A conditional directional distance function approach for measuring tax collection efficiency: evidence from Spanish regional offices (Q6070135)

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scientific article; zbMATH DE number 7768076
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A conditional directional distance function approach for measuring tax collection efficiency: evidence from Spanish regional offices
scientific article; zbMATH DE number 7768076

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    A conditional directional distance function approach for measuring tax collection efficiency: evidence from Spanish regional offices (English)
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    20 November 2023
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    efficiency
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    tax offices
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    directional distance functions
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    undesirable outputs
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    exogenous variables
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