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: September 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.