China's E-Invoicing Reform Impact on Firm Tax Compliance

China's fully digitalized electronic invoicing reform is analyzed using a staggered difference-in-differences approach. The dataset likely contains results showing the reform improved firms' effective tax rate by 0.91 percentage points on average. The data was authored by Ruicui Tao and last updated on April 20, 2026.

Use Cases

• Analyze the impact of digital tax reforms on tax evasion based on the reported effective tax rate change.
• Study heterogeneity in policy effects based on firm ownership type and regional enforcement capacity mentioned in the description.
• Investigate firm reporting behavior adjustments on revenue and cost sides as described in the mechanism analysis.

Strengths

• Results are based on a staggered difference-in-differences approach with robustness checks as described.
• The study quantifies a specific average effect, reporting a 0.91 percentage point increase in effective tax rate.
• Data is openly licensed under CC-BY-4.0.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• The dataset is very small at 9.5 KB, indicating limited scope, likely containing summary results rather than raw microdata.

Provenance

Source

figshare

Collection Method

Likely contains statistical results from an academic study using a staggered difference-in-differences approach.

Time Range

null

Freshness

Last updated 2026-04-20 17:53:55; freshness should be verified.

Geography

China