Table A1 Descriptive statistics of GFP...

Table A1

Descriptive statistics of GFP indicator


Groups	By province			By city			By firm
Groups	Full sample	No changes	Ratio	Full sample	No changes	Ratio	Full sample	No changes	Ratio
Panel A. Distribution of sample experiencing no changes in tax revenue sharing rules in terms of province/city/firms
Province shares in four taxes	30	5	0.167	237	15	0.063	14,168	3,143	0.222
Province shares in three taxes	30	3	0.100	237	36	0.152	14,168	2,505	0.177
Province shares in two taxes	30	2	0.067	237	19	0.080	14,168	1,538	0.109
Province shares in one tax	30	1	0.033	237	5	0.021	14,168	162	0.011
Province shares in no tax	30	5	0.167	237	46	0.194	14,168	2,422	0.171
Panel B. Distribution of sample experiencing changes in tax revenue sharing rules in terms of province/city/firms
Province increases tax shares	30	10	0.333	237	80	0.338	14,168	2,857	0.202
Province decreases tax shares	30	2	0.067	237	22	0.093	14,168	678	0.048
Province increases and decrease tax shares at different times	30	2	0.067	237	14	0.059	14,168	863	0.061


Groups	By province			By city			By firm
Groups	Full sample	No changes	Ratio	Full sample	No changes	Ratio	Full sample	No changes	Ratio
Panel A. Distribution of sample experiencing no changes in tax revenue sharing rules in terms of province/city/firms
Province shares in four taxes	30	5	0.167	237	15	0.063	14,168	3,143	0.222
Province shares in three taxes	30	3	0.100	237	36	0.152	14,168	2,505	0.177
Province shares in two taxes	30	2	0.067	237	19	0.080	14,168	1,538	0.109
Province shares in one tax	30	1	0.033	237	5	0.021	14,168	162	0.011
Province shares in no tax	30	5	0.167	237	46	0.194	14,168	2,422	0.171
Panel B. Distribution of sample experiencing changes in tax revenue sharing rules in terms of province/city/firms
Province increases tax shares	30	10	0.333	237	80	0.338	14,168	2,857	0.202
Province decreases tax shares	30	2	0.067	237	22	0.093	14,168	678	0.048
Province increases and decrease tax shares at different times	30	2	0.067	237	14	0.059	14,168	863	0.061