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4 模型回归结果
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Table 4 Model regression results
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变量 | (1) | (2) | (3) |
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TFP | TFP | TFP |
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tax | - | -3.993***(-3.72) | -16.619***(-3.27) | tax×size | - | - | 1.0622**(2.54) | size | -1.075***(-13.34) | -1.056***(-13.11) | -1.141***(-13.10) | ppe | -0.247***(-5.42) | -0.237***(-5.19) | -2.445***(-5.37) | lev | -0.203***(-25.84) | -0.205***(-26.10) | -0.209***(-26.08) | age | 2.184*(2.48) | 2.046*(2.32) | 2.316***(2.62) | roa | 1.595***(4.30) | 1.810***(4.83) | 1.915***(5.09) | state | -0.962*(-2.13) | -0.860***(-1.91) | -0.879***(-1.95) | year | 控制 | 控制 | 控制 | reg | 控制 | 控制 | 控制 | cons | 8.908***(4.15) | 9.214***(4.30) | 9.593***(4.47) | N | 735 | 735 | 735 | R2 | 0.312 | 0.316 | 0.318 |
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