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

Table 7

Results of regression analysis after taking logarithms.

Variables	Estimate	Std. error	t value	value
(Intercept)	5.974e + 00	3.173e − 01	18.829	0.0338
sbc	-5.699e − 08	1.096e − 08	-5.202	0.1209
inv	-8.619e − 08	2.318e − 08	-3.718	0.1673
ssa	4.835e − 08	5.581e − 09	8.662	0.0732.
lac	-4.663e − 11	9.468e − 12	-4.925	0.1275
gdp	6.113e − 12	1.350e − 12	4.530	0.1383
D	-4.773e − 01	1.518e − 01	-3.145	0.1960

Signif. codes: ‘’ 0.001, ‘’ 0.01, ‘’ 0.05, ‘.’ 0.1, ‘’ 1.