Research on the relationship between enterprise tax burden and economic development based on multiple regression calculation analysis
Bibliographic record
Abstract
Taxation, as one of the rigid expenditures of enterprises, directly affects the production and manufacturing costs of enterprises, and influences their disposable income as well as the improvement of economic level.Based on the data of Shanghai and Shenzhen A-share listed enterprises in China from 2013 to 2023, the study explores the impact of corporate tax burden on economic development based on multiple regression models, and conducts robustness tests by double-difference and reduced-sample methods.The study finds that corporate tax burden has an inverted "U"-shaped impact on economic development, which is positively correlated with economic development when the corporate tax burden is at a low level, and negatively correlated with economic development when the corporate tax burden crosses the most critical point.In addition, in the heterogeneity test of emerging and non-emerging advantageous industries, the tax burden and the high-quality development of enterprises show an inverted "U"-shaped relationship, but the inflection point of the emerging advantageous industries will appear earlier.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.023 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.003 | 0.005 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.002 | 0.002 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".