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

A 9.5 KB Excel dataset by Ruicui Tao, last updated April 2026, supporting a study on China's digital tax reform. The analysis uses a staggered difference-in-differences approach to measure the reform's effect on firm tax compliance and evasion mechanisms.

Use Cases

• Analyzing the impact of digital tax reforms on firm-level effective tax rates based on the reported 0.91 percentage point average increase.
• Investigating heterogeneity in reform effects based on firm ownership type, industry, and regional enforcement capacity mentioned in the description.
• Studying the joint adjustment of reported revenues and costs as a mechanism for tax evasion reduction described in the analysis.

Strengths

• Dataset is openly licensed under CC-BY-4.0.
• Analysis is supported by robustness checks including alternative measures and clustering of standard errors as noted in the description.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• Description metadata is limited; actual data quality requires manual inspection after download.

Provenance

Source

Ruicui Tao via figshare

Collection Method

Likely contains firm-level data analyzed using a staggered difference-in-differences approach.

Time Range

null

Freshness

Last updated 2026-04-20 17:53:56; freshness should be verified.

Geography

China