Abstract
The electrification level of commercial vehicles in China has achieved remarkable development with the support of fiscal and tax policies. In this paper, 15 major cities are selected as samples, and the combined effect of national and local fiscal and tax policies is carefully assessed using the DEA model. The results show that: (1) the comprehensive efficiency of the sample cities is high, indicating that the current policy portfolio has achieved great efficiency in general. (2) Shenzhen, Chengdu and Shanghai are taking the lead in the promotion and penetration of new energy trucks, but the 3 cities fail to achieve the best overall efficiency, with lower scale efficiency and diminished returns to scale. (3) Most of the cities suffer input redundancy, and should further optimize the policy structure and synergy to ensure the efficient implementation of various policies.
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