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Efficiency of Tax Collection and Tax Management in Taiwan's Local Tax Offices

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  • Shwu-Huei Huang
  • Ming-Miin Yu
  • Ming-Shenq Hwang
  • Yu-Shan Wei
  • Ming-Huei Chen

Abstract

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Suggested Citation

  • Shwu-Huei Huang & Ming-Miin Yu & Ming-Shenq Hwang & Yu-Shan Wei & Ming-Huei Chen, 2017. "Efficiency of Tax Collection and Tax Management in Taiwan's Local Tax Offices," Pacific Economic Review, Wiley Blackwell, vol. 22(4), pages 620-648, October.
    • Handle: RePEc:bla:pacecr:v:22:y:2017:i:4:p:620-648
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    File URL: http://hdl.handle.net/10.1111/1468-0106.12235
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    References listed on IDEAS

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    3. Andrew Worthington & Brian Dollery, 2002. "Incorporating contextual information in public sector efficiency analyses: a comparative study of NSW local government," Applied Economics, Taylor & Francis Journals, vol. 34(4), pages 453-464.
    4. James Alm & Denvil Duncan, 2014. "Estimating Tax Agency Efficiency," Public Budgeting & Finance, Wiley Blackwell, vol. 34(3), pages 92-110, September.
    5. Tsai, P. F. & Mar Molinero, C., 2002. "A variable returns to scale data envelopment analysis model for the joint determination of efficiencies with an example of the UK health service," European Journal of Operational Research, Elsevier, vol. 141(1), pages 21-38, August.
    6. Wade Cook & Moez Hababou & Hans Tuenter, 2000. "Multicomponent Efficiency Measurement and Shared Inputs in Data Envelopment Analysis: An Application to Sales and Service Performance in Bank Branches," Journal of Productivity Analysis, Springer, vol. 14(3), pages 209-224, November.
    7. Eric Wang & Eskander Alvi, 2011. "Relative Efficiency of Government Spending and Its Determinants: Evidence from East Asian Countries," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 1(1), pages 3-28, June.
    8. Fukuyama, Hirofumi & Weber, William L., 2009. "A directional slacks-based measure of technical inefficiency," Socio-Economic Planning Sciences, Elsevier, vol. 43(4), pages 274-287, December.
    9. Tone, Kaoru & Tsutsui, Miki, 2009. "Network DEA: A slacks-based measure approach," European Journal of Operational Research, Elsevier, vol. 197(1), pages 243-252, August.
    10. Wade Cook & Dan Chai & John Doyle & Rodney Green, 1998. "Hierarchies and Groups in DEA," Journal of Productivity Analysis, Springer, vol. 10(2), pages 177-198, October.
    11. Antonio Afonso & Ludger Schuknecht & Vito Tanzi, 2010. "Public sector efficiency: evidence for new EU member states and emerging markets," Applied Economics, Taylor & Francis Journals, vol. 42(17), pages 2147-2164.
    12. W. Moesen & A. persoon, 2002. "Measuring and Explaining the Productive Efficiency of Tax Offices. a Non-Parametric Best Practice Frontier Approach," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(3), pages 399-416.
    13. António Afonso & Sónia Fernandes, 2005. "Assessing and Explaining the Relative Efficiency of Local Government: Evidence for Portuguese Municipalities," Working Papers Department of Economics 2005/19, ISEG - Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa.
    14. Charnes, A. & Cooper, W. W. & Rhodes, E., 1978. "Measuring the efficiency of decision making units," European Journal of Operational Research, Elsevier, vol. 2(6), pages 429-444, November.
    15. Lorenzo Castelli & Raffaele Pesenti & Walter Ukovich, 2010. "A classification of DEA models when the internal structure of the Decision Making Units is considered," Annals of Operations Research, Springer, vol. 173(1), pages 207-235, January.
    16. Stevens, Philip Andrew, 2005. "Assessing the Performance of Local Government," National Institute Economic Review, National Institute of Economic and Social Research, vol. 193, pages 90-101, July.
    17. Colin Thirtle & Bhavani Shankar & Puneet Chitkara & Somnath Chatterjee & Madhu S. Mohanty, 2000. "Size Does Matter: Technical and Scale Efficiency in Indian State Tax Jurisdictions," Review of Development Economics, Wiley Blackwell, vol. 4(3), pages 340-352, October.
    18. repec:bla:rdevec:v:4:y:2000:i:3:p:340-52 is not listed on IDEAS
    19. Philip Andrew Stevens, 2005. "Assessing the Performance of Local Government," National Institute Economic Review, National Institute of Economic and Social Research, vol. 193(1), pages 90-101, July.
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    Cited by:

    1. Wei Han, 2020. "The analysis on Chinese e-commerce tax losses based on the perspective of information asymmetry," Electronic Commerce Research, Springer, vol. 20(3), pages 651-677, September.
    2. Elisa Cabrera-Ignacio & José Apolinar Zapata-Aguilar, 2021. "Cultura fiscal en los asalariados de Yucatán, México," Revista CEA, Instituto Tecnológico Metropolitano, vol. 7(14), July.
    3. Martínez, Yolanda Ubago & Arzoz, Pedro Pascual & Arregui, Idoia Zabaleta, 2022. "Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education," Journal of Policy Modeling, Elsevier, vol. 44(2), pages 298-318.
    4. Nguyen, Trang T.T. & Prior, Diego & Van Hemmen, Stefan, 2020. "Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 137-153.
    5. Day‐Yang Liu & Hsin‐Hsin Yao & Wen‐Min Lu & Cheng‐Hsien Lin, 2020. "Impulse response function analysis of the impacts of land value‐added tax policy on government performance," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(6), pages 1020-1032, September.
    6. Huang, Shwu-Huei & Yu, Ming-Miin & Huang, Ya-Ling, 2022. "Evaluation of the efficiency of the local tax administration in Taiwan: Application of a dynamic network data envelopment analysis," Socio-Economic Planning Sciences, Elsevier, vol. 83(C).
    7. Rodrigo Pereira de Oliveira & Bruno Ferreira Frascaroli, 2019. "Measuring the Efficiency of Tax Collection among Economic Sectors in Paraíba State Northeastern Brazil (2013-2015)," International Business Research, Canadian Center of Science and Education, vol. 12(7), pages 24-33, July.
    8. Onesmo Kaiya Mackenzie, 2021. "Efficiency of tax revenue administration in Africa," Working Papers 02/2021, Stellenbosch University, Department of Economics.
    9. Belmonte-Martin, Irene & Ortiz, Lidia & Polo, Cristina, 2021. "Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies," Socio-Economic Planning Sciences, Elsevier, vol. 78(C).

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