Tax Incentive Policy and Enterprise Innovation: From Enterprise Heterogeneous Perspective

Table 3

Tax incentive policies-innovation input model.

Variables	(1)	(2)
	Mixed	FE
Taxincen	3.973	0.754
	(7.58)	(1.82)
Lnasset	0.782	0.892
	(26.75)	(16.70)
Asset-liab	−0.290	−0.172
	(−1.53)	(−0.72)
ROA	2.389	0.007
	(6.55)	(0.02)
Constant	0.356	−1.564
	(0.58)	(−1.39)
Observations	1,037	1,037
R-squared	0.466	0.544
Individual	NO	YES
Year	NO	YES
Number of code		211

t-statistics in parentheses , , .