0.16 Hongbin Cai Hanming Fang Lixin Colin Xu, Eat Drink Firms Government: An Investigation of Corruption from the Entertainment and Travel Costs of Chinese Firms, Journal of Law and Economics, 2011.

{ variable variables results significant }	0.35
{ firms firm size assets }	0.16
{ government public private spending }	0.11
{ tax income taxes rate }	0.06

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