Tax incentives and environmental protection: evidence from China’s taxpayer-level data

China Finance and Economic Review

Table 1 Summary statistics of variables about the tax incentives over 2009–2011

Tax incentives	Total amount	Average amount among beneficiaries	Total number of beneficiaries	Average probability of being a beneficiary, %	Average tax break among beneficiaries
ITC
2009
Full sample	495,229	689.734	718	0.273	0.550
Key regions	332,516	592.720	561	0.271	0.570
Polluting industries	269,481	1024.643	263	0.716	0.468
2010
Full sample	860,622	988.085	871	0.299	0.540
Key regions	614,566	969.347	634	0.280	0.557
Polluting industries	354,269	1150.224	308	0.821	0.474
2011
Full sample	2,494,044	2749.773	907	0.313	0.550
Key regions	2,074,580	3206.461	647	0.286	0.564
Polluting industries	609,506	1852.602	329	0.950	0.494
TID
2009
Full sample	468,559	4004.778	117	0.045	0.570
Key regions	350,530	3851.978	91	0.044	0.590
Polluting industries	28,816	1600.889	18	0.049	0.489
2010
Full sample	475,525	4135.000	115	0.040	0.549
Key regions	378,926	4457.953	85	0.038	0.566
Polluting industries	96,013	3840.520	25	0.067	0.483
2011
Full sample	1,523,733	11,904.160	128	0.044	0.555
Key regions	1,349,565	14,830.380	91	0.040	0.570
Polluting industries	237,855	8809.444	27	0.078	0.498

Notes: Units of total amount and average amount are both 1000 Chinese renminbi. The probability of being a beneficiary in the table is related to ITCdummy or TIDdummy in subsequent regressions, whereas tax break equals to ITCterm or TIDterm. Full sample covers all manufacturing firms in the NTSD, while key regions and polluting industries are its subsamples, referring to manufacturing firms in the key regions or in the key polluting industries, respectively