This paper evaluates the relevance of taxation for public spending efficiency in a sample of OECD economies for the period of 2003–2017. We start by computing the data envelopment analysis (DEA) scores, and then we evaluate the role of tax structure in explaining these public efficiency scores, using a reduced-form panel data regression specification. Our main findings are as follows: inputs could be theoretically lower by approximately 32–34% and expenditure efficiency is negatively associated with taxation. More specifically, direct and indirect taxes negatively affect government efficiency performance, and the same is true for social security contributions.

中文翻译：

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税收与​​公共支出效率：国际比较

本文评估了2003年至2017年间OECD国家样本中税收与公共支出效率的相关性。我们首先计算数据包络分析（DEA）得分，然后使用简化形式的面板数据回归规范评估税收结构在解释这些公共效率得分中的作用。我们的主要发现如下：理论上投入可能降低约32–34％，支出效率与税收负相关。更具体地说，直接税和间接税对政府效率绩效产生负面影响，社会保障缴费也是如此。