Impulse response function analysis of the impacts of land value-added tax policy on government performance

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Title:	Impulse response function analysis of the impacts of land value-added tax policy on government performance
Authors:	Liu, DY (Liu, Day-Yang) Yao, HH (Yao, Hsin-Hsin) Lu, WM (Lu, Wen-Min) Lin, CH (Lin, Cheng-Hsien)
Contributors:	國企系
Keywords:	LISTED CONSTRUCTION FIRMS MODELING PROFITABILITY DEA MODEL;EFFICIENCY MANAGEMENT DETERMINANTS
Date:	2020-09
Issue Date:	2020-10-22 15:51:15 (UTC+8)
Abstract:	In this study, an epsilon-based network data envelopment analysis is employed to construct assessment mechanisms for government performance. Moreover, performance indicators of two dimensions of tax collection efficiency and financial effectiveness are measured. We propose a vector autoregression model in which all economic variables are regarded as dependent variables to address the disadvantages of traditional regression model. The conclusions are as follows: (a) measures of tax collection efficiency deteriorated, whereas those of financial effectiveness improved. (b) In an impulse response analysis of the model, an increase in government-published land values produced significantly increased tax collection efficiency.
Relation:	MANAGERIAL AND DECISION ECONOMICS 卷冊: 41 期: 6 頁數: 1020-1032
Appears in Collections:	[Department of Business Administration & Graduate Institute of International Business Administration ] periodical articles

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