Proceedings of the 2022 International Conference on mathematical statistics and economic analysis (MSEA 2022)

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Empirical Research on the Impact of Corporate Income Tax Burden on Corporate Investment from the Perspective of Life Cycle—Multiple Linear Regression Analysis Based on Econometric Analysis Software STATA

Authors
Baofeng Li1, Yanni Fu1, *
1School of Management Henan University of Science and Technology, Luoyang, China
*Corresponding author. Email: 767090932@qq.com
Corresponding Author
Yanni Fu
Available Online 29 December 2022.
DOI
10.2991/978-94-6463-042-8_5How to use a DOI?
Keywords
Corporate Tax Burden; Corporate Investment; Corporate Life Cycle
Abstract

Investment plays an important role in promoting the development of both the country and enterprises, and the corporate income tax burden has an impact on corporate investment, and the investment behaviors of enterprises in different life cycle stages are also different. In order to investigate the impact of corporate income tax burden on corporate investment and its life-cycle differences, this paper takes the financial data of A-share listed manufacturing enterprises in Shanghai and Shenzhen from 2018 to 2020 and some 2017 as the sample data and conducts an empirical study to conclude that the negative corporate income tax has a negative impact on corporate investment and its impact has life-cycle stage differences. The conclusion is that the corporate income tax burden has a negative impact on corporate investment, and its impact has a life-cycle stage difference.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 International Conference on mathematical statistics and economic analysis (MSEA 2022)
Series
Advances in Computer Science Research
Publication Date
29 December 2022
ISBN
978-94-6463-042-8
ISSN
2352-538X
DOI
10.2991/978-94-6463-042-8_5How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Baofeng Li
AU  - Yanni Fu
PY  - 2022
DA  - 2022/12/29
TI  - Empirical Research on the Impact of Corporate Income Tax Burden on Corporate Investment from the Perspective of Life Cycle—Multiple Linear Regression Analysis Based on Econometric Analysis Software STATA
BT  - Proceedings of the 2022 International Conference on mathematical statistics and economic analysis (MSEA 2022)
PB  - Atlantis Press
SP  - 23
EP  - 27
SN  - 2352-538X
UR  - https://doi.org/10.2991/978-94-6463-042-8_5
DO  - 10.2991/978-94-6463-042-8_5
ID  - Li2022
ER  -