Indirect Tax Incentives, Input-Output Linkages, and Total Factor Productivity: Firm-Level Evidence from China
Description
This dataset contains the replication package for the manuscript "Indirect Tax Incentives, Input-Output Linkages, and Total Factor Productivity: Firm-Level Evidence from China." The package includes Stata code, public input-output files, synthetic firm-level datasets for computational replication, and a README file describing the workflow. The restricted firm-level tax survey data used in the paper are confidential and cannot be publicly redistributed. The synthetic data are provided to make the code executable and to demonstrate the computational workflow, but they do not contain real firm records and are not intended to reproduce the exact numerical estimates reported in the paper. Exact replication of the empirical estimates requires authorized access to the restricted firm-level tax survey data.
Files
Steps to reproduce
To reproduce the computational workflow, unzip the replication package and set the Stata working directory to the root folder of the package. Users should first read the README file, which describes the folder structure, data sources, software requirements, required Stata packages, and the order of execution. The recommended workflow is to run the master do-file, 00_master.do, which executes the numbered do-files in sequence to prepare the synthetic firm-year data, construct variables, estimate the baseline models, and reproduce the mechanism analysis, heterogeneity analyses, resource allocation and aggregate-level productivity analyses, and robustness checks. Individual do-files can also be run separately after the required upstream datasets have been created. Because the package uses synthetic firm-level data rather than the restricted tax survey microdata, the generated numerical results will differ from the estimates reported in the paper.