摘要
利用数据包络分析方法（DEA）测度1995～2004年中国29个省区的基于GDP、第一产业构成、税收成本和贫困水平的税收效率。结果显示，税收效率不高的主要原因是规模无效率；税收Malmqusit生产率指数年平均增长3．2％，这主要来自技术进步而不是通过效率提高。
Tax efficiency based on GDP, the constituent of the primary industry, tax costs and poverty level in 29 provinces and areas from 1995 to 2004 are measured by using data envelopment analysis（DEA）. The results show： the main reason leads to the low tax efficiency is the inefficiency of scale ;the annual increase of tax Malmqusit productivity index is 3.2% , which comes from technology advancement instead of efficiency improvement.
出处
《云南财经大学学报》
北大核心
2009年第1期125-132,共8页
Journal of Yunnan University of Finance and Economics
