Leving Efficiency Analysis of Land Tax in Taiwan’s 23 Cities

• Main Authors: Yen-liang Chen, 陳彥良
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/26831331521357019102

碩士 === 東吳大學 === 經濟學系 === 97 === This study uses DEA and Malmquist Productivity Index to carry out empirical Leving efficiency and productivity analysis of Land Tax in Taiwan’s 23 Cities. The information is obtained from the tax statistical abstract in Taiwan’s 23 Cities for the period from 2001 to 2007. By using BCC model, we found that the average technical efficiency score of leving performance of 23 Taiwan counties on land tax between 2001 to 2007 was 0889. Among all, Tauyuan couny , Chiayi county ,Taichung city, and Taipei city were in the leading pack while Chiayi city, Hsinchu couny and Kinmen county formed the rear group. In general, the scale efficiency was better than the pure technical efficiency. The average Malmquist productivity index of three National Games was 0.985 which means that the total productivity of 23 counties was improved in regressions. The main reason of productivity recession is due to technical efficiency rather than efficiency change. Yunlin county, Tainan City and Taitung County showed significantly improved among them. Whilst, Miaoli County, Hsinchu City and Yilan County showed serious recession.By Kruskal Wallis test, we found that the results of pure technical efficiency did show different population density effects.