The Road to Digital Innovation: Vertical Spillovers of Corporate Income Tax Incentives

Published: 4 December 2025| Version 1 | DOI: 10.17632/3ch74dxdbf.1
Contributor:
Kun Li

Description

Replication Package for: The Road to Digital Innovation: Vertical Spillovers of Corporate Income Tax Incentives Authors: Kun Li, Siyu Wan Date: December 10, 2025 Overview This repository contains the code, data, and detailed instructions necessary to replicate the main results and figures presented in the paper. Due to data-sharing restrictions, we provide a synthetic dataset with anonymized firm identifiers, which reproduces all key findings.

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Institutions

  • Beijing Normal University Business School

Categories

Economics, Finance

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