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

文化大學機構典藏 CCUR > 商學院 > 企業管理學系暨國際企業管理研究所 > 期刊論文 > Item 987654321/48708

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题名:	Impulse response function analysis of the impacts of land value-added tax policy on government performance
作者:	Liu, DY (Liu, Day-Yang) Yao, HH (Yao, Hsin-Hsin) Lu, WM (Lu, Wen-Min) Lin, CH (Lin, Cheng-Hsien)
贡献者:	國企系
关键词:	LISTED CONSTRUCTION FIRMS MODELING PROFITABILITY DEA MODEL;EFFICIENCY MANAGEMENT DETERMINANTS
日期:	2020-09
上传时间:	2020-10-22 15:51:15 (UTC+8)
摘要:	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.
關聯:	MANAGERIAL AND DECISION ECONOMICS 卷冊: 41 期: 6 頁數: 1020-1032
显示于类别:	[企業管理學系暨國際企業管理研究所] 期刊論文

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