Government debt and fiscal execution efficiency

Yung ho Chiu, Kuei Ying Huang, Tai Yu Lin, Tzu Han Chang

研究成果: Article同行評審

3 引文 斯高帕斯(Scopus)


Governments have used deficit policies in recent years, yet many still face fiscal debt problems. Thus, this research uses Range Directional Measure Dynamic Directional Distance Function model with negative data to explore the financial efficiency of local governments in Taiwan from 2011 to 2018. This article has three major contributions: (1) The research uses RDM Dynamic DDF model with negative data to solve the problem of negative values on input and output data and uses dynamic models to make up for the deficiencies of past research. (2) Due to the differences in regions, local governments have different fiscal budgets. Therefore, this article uses the Wilcoxon Test to explore the efficiency differences of local governments in different regions. (3) This article analyzes the impact of central subsidies and government deficits (debts) of local governments on fiscal efficiency, and discusses the efficiency of government fiscal execution. The results are as follows. (1) Seven counties and cities with the best efficiency, and seven local governments with poor efficiency. (2) The fiscal performances of outlying islands and eastern local governments are better than those of western local governments. (3) Kaohsiung City has the highest accumulated debt and Tainan City exhibits poor financial performance.

頁(從 - 到)111-128
期刊Managerial and Decision Economics
出版狀態Published - 2022 1月

All Science Journal Classification (ASJC) codes

  • 商業與國際管理
  • 策略與管理
  • 管理科學與經營研究
  • 技術與創新管理


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