Tax incentive Taxation 3 Industry 4.0 2 Reinvestment allowance (RA) 2 Tax return data 2 Battery electric vehicles 1 Corporate governance 1 Difference-in-differences 1 Effective tax rates 1 Electric automobiles 1 Electric vehicle charging 1 Electric vehicles 1 Energy efficiency 1 Financial incentives 1 Firm characteristics 1 Network externality 1 Rebates 1 Reinvestment allowance 1 Sales 1 Secondary batteries 1 Tax auditing 1 Tax avoidance 1 Tax incentives 1 Technology adoption 1 Vehicle registration 1 data set 1 electric vehicle 1 energy storage 1 environmental economics 1 innovation 1