I am trying to measure the efficiency of tax collection using stochastic frontier analysis and data envelopment analysis. Is there any literature about this.
I'm not aware of any articles but the best model for setting the most efficient tax for the long term as Arthur Laffer confirmed is a (13%) flat tax. I personally prefer a (10%) flat tax but that is for debate. For more details, I recommend reading the Laffer Curve and Ibn Khaldun's discovery of the government's tax deviation comparison from the beginning and the end of an empire, which gave Arthur Laffer the idea of creating the Laffer Curve.