Tax Incentive Policy and Enterprise Innovation: From Enterprise Heterogeneous Perspective

Table 4

Tax incentive policies-innovation output model.

Variables	(3) Poisson	(3) Mixed	(3) Poisson	(3) Mixed
	Patent	Patent	Invention	Invention
Taxincen	1.314	94.175	3.573	64.315
	(12.72)	(1.84)	(20.64)	(3.66)
Lnasset	0.583	30.510	0.588	10.404
	(105.74)	(9.91)	(61.76)	(9.81)
Asset-liab	0.103	−5.074	0.054	−2.055
	(2.55)	(−0.27)	(0.79)	(−0.31)
ROA	5.038	262.513	4.640	88.536
	(56.30)	(5.23)	(30.61)	(5.12)
Constant	−9.675	−645.655	−11.076	−223.647
	(−82.23)	(−10.00)	(−54.47)	(−10.05)
Observations	681	681	681	681
R-squared		0.182		0.181

t-statistics in parentheses , , .