{"id":"https://openalex.org/W3180030386","doi":"https://doi.org/10.1007/s10479-021-04194-x","title":"Efficiency evaluation and influencing factors analysis of fiscal and taxation policies: A method combining DEA-AHP and CD function","display_name":"Efficiency evaluation and influencing factors analysis of fiscal and taxation policies: A method combining DEA-AHP and CD function","publication_year":2021,"publication_date":"2021-07-09","ids":{"openalex":"https://openalex.org/W3180030386","doi":"https://doi.org/10.1007/s10479-021-04194-x","mag":"3180030386"},"language":"en","primary_location":{"id":"doi:10.1007/s10479-021-04194-x","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10479-021-04194-x","pdf_url":null,"source":{"id":"https://openalex.org/S57667410","display_name":"Annals of Operations Research","issn_l":"0254-5330","issn":["0254-5330","1572-9338"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Annals of Operations Research","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002588375","display_name":"Pengyue Wu","orcid":null},"institutions":[{"id":"https://openalex.org/I109935558","display_name":"Ningbo University","ror":"https://ror.org/03et85d35","country_code":"CN","type":"education","lineage":["https://openalex.org/I109935558"]},{"id":"https://openalex.org/I9842412","display_name":"Nanjing University of Aeronautics and Astronautics","ror":"https://ror.org/01scyh794","country_code":"CN","type":"education","lineage":["https://openalex.org/I9842412"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Pengyue Wu","raw_affiliation_strings":["College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, 21110, China","College of Finance and Information, Ningbo University of Finance and Economics, Ningbo, 315175, China","College of Science and Technology, Ningbo University, Ningbo, 315300, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, 21110, China","institution_ids":["https://openalex.org/I9842412"]},{"raw_affiliation_string":"College of Finance and Information, Ningbo University of Finance and Economics, Ningbo, 315175, China","institution_ids":["https://openalex.org/I109935558"]},{"raw_affiliation_string":"College of Science and Technology, Ningbo University, Ningbo, 315300, China","institution_ids":["https://openalex.org/I109935558"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027822382","display_name":"Jing Ma","orcid":"https://orcid.org/0000-0001-9074-8570"},"institutions":[{"id":"https://openalex.org/I9842412","display_name":"Nanjing University of Aeronautics and Astronautics","ror":"https://ror.org/01scyh794","country_code":"CN","type":"education","lineage":["https://openalex.org/I9842412"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Jing Ma","raw_affiliation_strings":["College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, 21110, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, 21110, China","institution_ids":["https://openalex.org/I9842412"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5102892343","display_name":"Xiaoyu Guo","orcid":"https://orcid.org/0000-0002-0901-2222"},"institutions":[{"id":"https://openalex.org/I9842412","display_name":"Nanjing University of Aeronautics and Astronautics","ror":"https://ror.org/01scyh794","country_code":"CN","type":"education","lineage":["https://openalex.org/I9842412"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Xiaoyu Guo","raw_affiliation_strings":["College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, 21110, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, 21110, China","institution_ids":["https://openalex.org/I9842412"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5027822382"],"corresponding_institution_ids":["https://openalex.org/I9842412"],"apc_list":{"value":2990,"currency":"USD","value_usd":2990},"apc_paid":null,"fwci":1.266,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.7994811,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":94,"max":97},"biblio":{"volume":"309","issue":"1","first_page":"325","last_page":"345"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10357","display_name":"Efficiency Analysis Using DEA","score":0.9993000030517578,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10357","display_name":"Efficiency Analysis Using DEA","score":0.9993000030517578,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9858999848365784,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10438","display_name":"Energy, Environment, Economic Growth","score":0.97079998254776,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/subsidy","display_name":"Subsidy","score":0.7931956052780151},{"id":"https://openalex.org/keywords/data-envelopment-analysis","display_name":"Data envelopment analysis","score":0.7278141379356384},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.6570363640785217},{"id":"https://openalex.org/keywords/fiscal-policy","display_name":"Fiscal policy","score":0.5772598385810852},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.427082359790802},{"id":"https://openalex.org/keywords/tax-policy","display_name":"Tax policy","score":0.4189673662185669},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.3587467670440674},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.32728374004364014},{"id":"https://openalex.org/keywords/macroeconomics","display_name":"Macroeconomics","score":0.27005496621131897},{"id":"https://openalex.org/keywords/tax-reform","display_name":"Tax reform","score":0.20013338327407837},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.08028945326805115}],"concepts":[{"id":"https://openalex.org/C84265765","wikidata":"https://www.wikidata.org/wiki/Q193219","display_name":"Subsidy","level":2,"score":0.7931956052780151},{"id":"https://openalex.org/C22088475","wikidata":"https://www.wikidata.org/wiki/Q647974","display_name":"Data envelopment analysis","level":2,"score":0.7278141379356384},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6570363640785217},{"id":"https://openalex.org/C524878704","wikidata":"https://www.wikidata.org/wiki/Q187021","display_name":"Fiscal policy","level":2,"score":0.5772598385810852},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.427082359790802},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.4189673662185669},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3587467670440674},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.32728374004364014},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.27005496621131897},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.20013338327407837},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.08028945326805115},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0},{"id":"https://openalex.org/C126255220","wikidata":"https://www.wikidata.org/wiki/Q141495","display_name":"Mathematical optimization","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/s10479-021-04194-x","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10479-021-04194-x","pdf_url":null,"source":{"id":"https://openalex.org/S57667410","display_name":"Annals of Operations Research","issn_l":"0254-5330","issn":["0254-5330","1572-9338"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Annals of Operations Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:spr:annopr:v:309:y:2022:i:1:d:10.1007_s10479-021-04194-x","is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s10479-021-04194-x","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5600000023841858,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W9421116","https://openalex.org/W155327113","https://openalex.org/W1532189092","https://openalex.org/W1996477454","https://openalex.org/W2007077771","https://openalex.org/W2009366868","https://openalex.org/W2022276027","https://openalex.org/W2042221267","https://openalex.org/W2053595390","https://openalex.org/W2060520472","https://openalex.org/W2070631858","https://openalex.org/W2076452041","https://openalex.org/W2080005528","https://openalex.org/W2080242326","https://openalex.org/W2081384722","https://openalex.org/W2090849644","https://openalex.org/W2110250287","https://openalex.org/W2129763896","https://openalex.org/W2162180338","https://openalex.org/W2349838181","https://openalex.org/W2349983275","https://openalex.org/W2353847216","https://openalex.org/W2385775649","https://openalex.org/W2499906765","https://openalex.org/W2524287521","https://openalex.org/W2897908908","https://openalex.org/W2936278250","https://openalex.org/W3021219536","https://openalex.org/W3034419191","https://openalex.org/W4248841288","https://openalex.org/W4253667705"],"related_works":["https://openalex.org/W2276539358","https://openalex.org/W4309036932","https://openalex.org/W3083505014","https://openalex.org/W2099588657","https://openalex.org/W2801360836","https://openalex.org/W2965628777","https://openalex.org/W2384152552","https://openalex.org/W644369359","https://openalex.org/W2378093544","https://openalex.org/W2509787694"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3}],"updated_date":"2026-07-23T08:03:31.855105","created_date":"2025-10-10T00:00:00"}