税收、企业规模与高质量发展——来自矿业企业的微观证据
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郑明贵,党宇
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Tax， Enterprise Size and High-quality Development—Micro Evidence from Mining Enterprises
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Minggui ZHENG,Yu DANG
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表3 变量相关性分析
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Table 3 Variable correlation analysis
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| 变量 | TFP | tax | size | ppe | lev | age | roa |
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| TFP | 1.000 | | | | | | | | tax | -0.038** | 1.000 | | | | | | | size | -0.091*** | 0.419*** | 1.000 | | | | | | ppe | -0.077*** | 0.257*** | 0.440*** | 1.000 | | | | | lev | -0.439** | -0.052*** | 0.013*** | -0.010 | 1.000 | | | | age | -0.009 | 0.186*** | 0.385*** | 0.144*** | -0.004 | 1.000 | | | roa | 0.072*** | 0.374*** | 0.180*** | -0.026 | -0.008 | 0.027 | 1.000 |
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