Research on the relationship between enterprise tax burden and economic development based on multiple regression calculation analysis
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
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.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 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 it