“…The data utilized for this research were sourced from multiple databases: the Open Database of Taiwan’s National Health Insurance (managed by the National Health Insurance Administrative), the Healthcare Quality Database of the Center of Quality Management (under the administration of the Joint Commission of Taiwan), and the Macroeconomics Statistics Database (administered by the Directorate General of Budget, Accounting, and Statistics). Specifically, data pertaining to inpatient care quality (quantified by 14-day readmission rates), 27 , 45 , 46 labor input (measured through PNR denoting the average number of patients cared for by one nurse per shift), 27 and length of stay per admission (utilized to control for the severity of illnesses) 47 were collected for medical centers, regional hospitals, and district hospitals. These data were employed in the estimation of the hospital production function outlined in the data analysis section below.…”