A methodology for measuring productivity and improving service responsiveness in a tax collection agency

Date of Award




Degree Name

Doctor of Philosophy (Ph.D.)


Industrial Engineering

First Committee Member

David J. Sumanth - Committee Chair


This research work aims at developing a model and a systematic methodology for measuring productivity and improving service responsiveness in local government---more specifically, the Tax Collection Office (TCO) in Miami-Dade county. A detailed review of literature investigates the availability of suitable productivity measures in tax collection agencies, and local governments, in a broader sense. Further, the literature review points out the problems and peculiarities of the measurement process in the public sector, and provides the management and elected officials of local governments with the right tools to measure and improve productivity.Based on the literature review, the most appropriate productivity measurement and improvement methodology for the Tax Collector's Office was chosen to be Sumanth's "TPmgt" (a 12-step process). A modified version of the "TPmgt" in a 6-step process was adapted to the TCO, taking into consideration the special conditions that characterize the TCO and its accounting system. As part of this 6-step process, the Total Productivity Model (TPM) of the "TPmgt" was modified to define "Governmental Total Productivity" (GTP) because of the unique accounting systems in the TCO.The metrics derived from the GTP were benchmarked against six other tax collector offices in the State of Florida. A statistical analysis using a single-factor experiment was applied in order to determine the most significant unit in Miami Dade's TCO.This work draws some important conclusions from the research, and identifies several areas for further research. Also, some of the limitations of this work are pointed out to provide a proper context to evaluate the findings of this research.


Business Administration, Management; Engineering, Industrial; Political Science, Public Administration

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