税收、企业规模与高质量发展——来自矿业企业的微观证据
郑明贵,党宇

Tax, Enterprise Size and High-quality Development—Micro Evidence from Mining Enterprises
Minggui ZHENG,Yu DANG
表4 模型回归结果
Table 4 Model regression results
变量(1)(2)(3)
TFPTFPTFP
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)
age2.184*(2.48)2.046*(2.32)2.316***(2.62)
roa1.595***(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
cons8.908***(4.15)9.214***(4.30)9.593***(4.47)
N735735735
R20.3120.3160.318