Abstract

•Efficiency of 27 states in allocating public income to public expenditure on various heads has been computed.•A window based non-radial non-concave metafrontier DEA is applied for calculations.•Two inputs (revenue and capital receipts) and two desirable outputs (i.e., revenue and capital expenditure) have been used.•Model uses non-discretionary (i.e., repayment of loans) and undesirable (i.e., public debt and disinvestment) outputs too.•The states are bifurcated into non-special and special categories as per Indian Government to apply meta-frontier DEA.•The Slacks are calculated for all inputs and outputs

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