Descriptive Statistics for China's Digital E-Invoicing Reform Study

Descriptive statistics supporting a study on China's digital e-invoicing reform and its impact on corporate tax compliance. The dataset, authored by Ruicui Tao and shared on figshare, was last updated in April 2026. It is a 5.5 KB XLS file containing summary statistics for the variables used in the analysis.

Use Cases

• Replicate the study's econometric analysis based on the reported descriptive statistics.
• Benchmark firm-level tax compliance metrics against the study's findings.
• Analyze heterogeneity in reform effects based on firm ownership and location mentioned in the description.
• Investigate the relationship between digitalization and tax reporting behavior.

Strengths

• Dataset is directly linked to a published study with specific findings, such as a 0.91 percentage point average increase in effective tax rate.
• Released under a permissive CC-BY-4.0 license, allowing for reuse and redistribution.
• File size of 5.5 KB indicates a focused, manageable dataset for quick inspection.

Limitations

• Row count and column-level documentation are unknown, which may limit suitability assessment.
• The dataset contains summary statistics, not the underlying firm-level panel data used in the original study.
• Freshness should be verified; the last update date is in the future (2026-04 20).

Provenance

Source

figshare, authored by Ruicui Tao.

Collection Method

Likely compiled as supporting material for an academic study using a staggered difference-in-differences approach.

Time Range

null

Freshness

Last updated 2026-04-20 17:53:54; freshness should be verified.

Geography

China