The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
Table 6
Robustness test.
Variables
Replace the Internet identification method
Samples with effective tax rate greater than 1 will not be deleted
Change the measurement method of dependent variable
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Rate 1
Rate 1
Rate 1
Rate 1
Etr
Btd
Rate 2
E-mail
0.004
(0.001)
Both
0.007
(0.001)
P_web
0.003
(0.001)
Web
−0.012
−0.012
0.012
0.008
(0.001)
(0.001)
(0.001)
(0.001)
Constant
5.045
5.057
5.060
−5.953
−4.821
6.227
4.107
(2.535)
(2.536)
(2.534)
(2.606)
(2.535)
(1.066)
(2.159)
Observations
1,065,563
1,065,563
1,065,563
1,066,722
1,065,563
1416,671
1,416,671
R-squared
0.568
0.569
0.568
0.559
0.561
0.698
0.533
Control variables
YES
YES
YES
YES
YES
YES
YES
Industry trend
YES
YES
YES
YES
YES
YES
YES
Province trend
YES
YES
YES
YES
YES
YES
YES
Individual FE
YES
YES
YES
YES
YES
YES
YES
Time FE
YES
YES
YES
YES
YES
YES
YES
Note. ∗∗∗, ∗∗, and ∗ indicate the significance level of 1%, 5%, and 10%, respectively, and the t statistic value is in parentheses. The results of other control variables are not displayed in the table.
