The road to digital innovation: Vertical spillovers of corporate income tax incentives

Published: 4 December 2025| Version 2 | DOI: 10.17632/d9y5mmgf6j.2
Contributor:
Kun Li

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Replication Package for: The road to digital innovation: Vertical spillovers of corporate income tax incentives Authors: Kun Li, Siyu Wan Date: September 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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Economics

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