The Evaluation of ASEAN 9 and China’s Tax Effort：Using Three Stage Data Envelopment Analysis

• Main Authors: Jian-zhang Lee, 李健彰
• Other Authors: Yao-chih Hsieh
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/35012102166710706356

碩士 === 逢甲大學 === 財稅所 === 99 === This study adopts ASEAN 9 and China nations from 2005 to 2008 as sample, using data envelopment analysis of CCR model and BCC model to find out each nation in ASEAN 9 and China evaluation of tax effort; moreover, using stochastic frontier analysis measures the effect of environment variable, and set all nations to the same business environment to gain the evaluation of tax effort again. Finally compare the difference between 1-stage DEA and 3-stage DEA. 　　The empirical reveals that Burnei, Indonesia and Vietnam are the efficient nations, and Malaysia is the most inefficient nation, it’s different with Cambodia is the most inefficient nation on instinct. By the DEA of BCC model, it reveals that the cause of this difference is due to Malaysia’s lower pure efficiency level; furthermore, using the stochastic frontier analysis measures the effect of mining value is divided by GDP and employment ratio to the slack of tax effort. It reveals that tax effort is positive to the mining value divided by GDP, and significant positive to the employment ratio. The 3-stage DEA of CCR model reveals that in addition to the most efficient nations including Burnei and Vietnam originally, China and Lao become the most efficient nations too. Besides, efficiency level raises about 0.15 overall, the 3-stage DEA also shows that average pure efficiency level and scale efficiency level is increased, revealing that if omit the effect of environment factor, the performance of tax effort would be underestimated.