Research Article
The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
| Variables | (1) | (2) | Rate 1 | Rate 1 |
| Web | 0.008 | 0.009 | (0.002) | (0.002) |
| Indx | 0.071 | | (0.010) | |
| IndxWeb | 0.022 | | (0.012) | |
| Indz | | 0.094 | | (0.013) |
| IndzWeb | | 0.022 | | (0.014) |
| Constant | 5.062 | 4.997 | (2.535) | (2.535) |
| Observations | 1,065,563 | 1,065,563 | R-squared | 0.569 | 0.569 | Control variables | YES | YES | Time trend | YES | YES | Province trend | YES | YES | Individual FE | YES | YES | Time FE | 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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