Research Article
The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
| Variables | (1) | (2) | (3) | First: Web | Second: Rate 1 | Second: Rate 1 |
| Letter_year | 0.000 | | | (0.000) | | |
| Web | | 0.764 | 2.457 | | (0.433) | (0.660) |
| Constant | −0.032 | | | (0.066) | | |
| Observations | 964,238 | 964,238 | 585,073 | Control variables | YES | YES | YES | Division of labor of enterprises | NO | NO | YES | Individual FE | YES | YES | YES | Time FE | YES | YES | YES |
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Note. ∗∗∗, ∗∗, and ∗ indicate the significance level of 1%, 5%, and 10%, respectively, and the t statistic value is in parentheses.
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