Abstract
This paper analyses the technical and Allocative Efficiency (AE) of tax offices, that is, the offices which deal with declarations, assessments, collection and disputed tax demands of individuals and companies at a local level, using data from offices in central and greater Lisbon. The objective of this paper is to study the technical and AE of Lisbon's tax offices in order to establish how far the Portuguese Government's policy is achieving its aims. We find that the results are, at best, mixed, leading us to conclude that the incentive regulation carried out by the Government's regulatory body, the Central Tax Authority (CTA), falls short of achieving its stated aims. Therefore, we propose a policy revision to enforce efficiency based on a governance environment framework.
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