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 |
|
|
Note. ∗∗∗, ∗∗, and ∗ indicate the significance level of 1%, 5%, and 10%, respectively, and the t statistic value is in parentheses.
|
