The Road to Digital Innovation: Vertical Spillovers of Corporate Income Tax Incentives

Replication Package for: The Road to Digital Innovation: Vertical Spillovers of Corporate Income Tax Incentives Authors: Kun Li, Siyu Wan Date: December 10, 2025 Overview This repository contains the code, data, and detailed instructions necessary to replicate the main results and figures presented in the paper. Due to data-sharing restrictions, we provide a synthetic dataset with anonymized firm identifiers, which reproduces all key findings.