The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises

Table 9

Network effect test.

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

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