Tax Incentive Policy and Enterprise Innovation: From Enterprise Heterogeneous Perspective

Table 7

Tax incentive policies-innovation input (industry) model.

Variables	(7)	(7)
	MA	Tech
Taxincen	3.981	6.343
	(6.14)	(6.89)
Lnasset	0.744	0.838
	(21.33)	(15.66)
Asset-liab	−0.617	1.029
	(−2.63)	(3.04)
ROA	2.316	4.045
	(4.90)	(4.88)
Constant	1.271	−1.538
	(1.72)	(−1.37)
Observations	777	109
R-squared	0.410	0.801

t-statistics in parentheses , ,