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

China's digital e-invoicing reform is analyzed using a staggered difference-in-differences approach. The dataset likely contains firm-level data to support findings that the reform increased effective tax rates by 0.91 percentage points on average. Author Ruicui Tao published this 9.5 KB XLS file on figshare in April 2026.

Use Cases

• Analyzing the average effect of digital tax reforms on firm tax rates based on the reported 0.91 percentage point increase.
• Investigating heterogeneous reform effects across firm ownership types and regions based on the description's findings.
• Studying mechanisms of tax evasion reduction through reported revenue and cost adjustments as described in the article.

Strengths

• Specific, quantified finding of a 0.91 percentage point average increase in effective tax rate is cited.
• Analysis includes robustness checks and controls for firm-level and regional confounders as noted in the description.
• Dataset 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 9.5 KB file size suggests a very limited scope or aggregated summary data.

Provenance

Source

figshare, author Ruicui Tao.

Collection Method

Likely derived from firm-level administrative or financial data, analyzed with a staggered difference-in-differences approach.

Time Range

null

Freshness

Last updated 2026-04-20 17:53:57; freshness should be verified.

Geography

China