A decision model for effective resource allocation: a case study within the Dutch internal revenue service

This paper is concerned with the evaluation and improvement of resource allocation. As a result of the dynamic environment in which organizations have to survive, resources have to be reallocated frequently in order to maintain organizational performance. In this paper we present a case study which was conducted at the Dutch Internal Revenue Service. The purpose of this case study was to find out to what extent a decision model could be developed to support their allocation problems. The analysis resulted in a prescriptive model to evaluate effort dedicated to tax audits, and to estimate the probability of increased tax revenues as a result of different resource allocation schemes.