Tax Incentive Policy and Enterprise Innovation: From Enterprise Heterogeneous Perspective

Table 5

Tax incentive policies-innovation input (property right) model.

Variables	(5)	(5)
	Other	Private
Taxincen	6.736	3.423
	(3.96)	(6.58)
Lnasset	0.335	0.910
	(3.53)	(29.43)
Asset-liab	0.110	−0.479
	(0.15)	(−2.57)
ROA	5.503	1.974
	(2.97)	(5.74)
Constant	9.636	−2.238
	(4.55)	(−3.44)
Observations	135	902
R-squared	0.231	0.542

t-statistics in parentheses , , .