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Evaluation of the efficiency of the local tax administration in Taiwan: Application of a dynamic network data envelopment analysis

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  • Huang, Shwu-Huei
  • Yu, Ming-Miin
  • Huang, Ya-Ling

Abstract

•A modified SBM-DNDEA model for measuring technical efficiency of local tax offices in Taiwan.•The overall efficiency is an endogenously weighted average of period-specific divisional efficiencies.•The results of the dynamic NDEA model differed significantly from the static NDEA model.•The tax offices in remote or rural counties are the ones most in need of efficiency improvements.

Suggested Citation

  • 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).
    • Handle: RePEc:eee:soceps:v:83:y:2022:i:c:s0038012122001276
    DOI: 10.1016/j.seps.2022.101337
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