The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises

Table 2

Descriptive statistics.

Variable	Mean	Sd	Min	Max
Web	0.126	0.332	0.000	1.000
E-mail	0.156	0.364	0.000	1.000
Both	0.183	0.386	0.000	1.000
Rate 1	0.117	0.161	−0.542	0.330
Rate 2	0.097	0.164	−0.642	0.330
Etr	0.183	0.159	0.000	0.792
Btd	0.044	0.108	−1.440	4.984
Lasset	9.782	1.367	7.313	13.971
Lage	1.894	0.773	0.000	3.871
Roa	0.119	0.174	0.000	0.902
Cost	0.051	0.053	0.001	0.305
Lev	0.061	0.068	0.000	0.365
Ratio	0.574	0.242	0.052	0.983
Labor	4.613	1.059	2.485	7.748