From: Does access to credit reduce SMEs’ tax avoidance? Evidence from a regression discontinuity design
(1) | (2) | (3) | (4) | |
---|---|---|---|---|
Panel A: 2SLS (dependent variable: \(TAX\_PAYMENT\)) | ||||
\(TRC\) | 0.096* | 0.097* | 0.092** | 0.090* |
(0.051) | (0.055) | (0.046) | (0.054) | |
Polynomial | Linear | Linear | Quadratic | Quadratic |
Covariates | No | Yes | No | Yes |
Sample size | 2201 | 2200 | 4936 | 3951 |
Panel B: Sharp RDD (dependent variable: \(TAX\_PAYMENT\)) | ||||
\(SME\) | 0.020*** | 0.019*** | 0.017** | 0.016** |
(0.005) | (0.005) | (0.007) | (0.007) | |
Polynomial | Linear | Linear | Quadratic | Quadratic |
Covariates | No | Yes | No | Yes |
Sample size | 3216 | 3365 | 3985 | 3877 |