Research Article
The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
| Variables | Classified by medium category | Classified by small category | (1) | (2) | (3) | (4) | Rate 1 | Sdrate | Rate 1 | Sdrate |
| Peer | 0.720 | | 0.665 | | (0.021) | | (0.032) | |
| Indx | | −0.025 | | | | (0.009) | | |
| Indz | | | | −0.034 | | | | (0.012) |
| Constant | −9.773 | 0.165 | −8.816 | 0.167 | (6.967) | (0.002) | (6.996) | (0.002) |
| Observations | 163,224 | 2,825 | 163,224 | 1,078 | R-squared | 0.576 | 0.185 | 0.573 | 0.330 | Control variables | YES | NO | YES | NO | Time trend | YES | NO | YES | NO | Province trend | YES | NO | YES | NO | Individual FE | YES | NO | YES | NO | Time FE | YES | 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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