Using Electricity Sales Data to Evaluate Tax Efforts of Taiwan's Local Governments: Data Envelopment Analysis

• Main Author: 陳蕙怡
• Other Authors: 黃定遠
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/b3mdf9

碩士 === 逢甲大學 === 財稅學系 === 101 === Local governments’ tax capacities should be close related to local economic development. Local GDP is a main determinant when we measure local governments’ tax efforts. Since we don’t have the local GDP figures in Taiwan, local electricity consumption which is highly positively related to economic growth is used as a measure of local economic development. We use the data of consumption of electricity in electric light and electric power from Taiwan Power Company as the input variables, local tax revenue or self-financing resource as output variables. First we used DEA to explore the relative efficiency of financing sources of the local government and local economic development. We then calculated Malmquist Indexes. The result shows that self-financing resource has higher total factor productivity change than that of tax revenue since local governments has higher autonomy. The technical efficiency ranking are different between tax revenue including the centrally-funded tax revenues and tax revenue or the self-financing resources. From the long-term trend, Total factor productivity keep growing, and mostly attributed to technological changes.