Table 9 Effect of macroeconomic and monetary policies
From: Does access to credit reduce SMEs’ tax avoidance? Evidence from a regression discontinuity design
\(BTD\) | \(DDBTD\) | |||
|---|---|---|---|---|
(1) | (2) | (3) | (4) | |
Panel A: 2SLS | ||||
\(TRC\) | − 0.270* | − 0.220* | − 0.173* | − 0.159* |
(0.138) | (0.119) | (0.098) | (0.085) | |
Polynomial | Linear | Quadratic | Linear | Quadratic |
Covariates | Yes | Yes | Yes | Yes |
Sample size | 2214 | 4667 | 2440 | 4919 |
Panel B: Sharp RDD | ||||
\(SME\) | − 0.041*** | − 0.041*** | − 0.027*** | − 0.027** |
(0.012) | (0.014) | (0.010) | (0.012) | |
Polynomial | Linear | Quadratic | Linear | Quadratic |
Covariates | Yes | Yes | Yes | Yes |
Sample size | 2421 | 4981 | 2638 | 5135 |