Research Article

Research on the Policy Effect of Property Tax Reform: Take the Pilot Reforms in Chongqing and Shanghai as Examples

Table 8

Correlation test.

ā€‰ssalacsbcgdpinvDlp

ssa1.00000000.91161690.85725440.90599940.89814000.76753650.9481078
lac0.91161691.00000000.83587500.96599520.97143090.72821180.8564417
sbc0.85725440.83587501.00000000.92452270.89277730.87339040.8442835
gdp0.90599940.96599520.92452271.00000000.99476710.86544340.9045270
inv0.89814000.97143090.89277730.99476711.00000000.83395040.8929200
D0.76753650.72821180.87339040.86544340.83395041.00000000.8659713
lp0.94810780.85644170.84428350.90452700.89292000.86597131.0000000