Replication Code and Sample Synthetic Data : For Does the thin capitalization rule harm investment?

This is only 30 randomly a synthetic dataset generated for replication purposes. While the variable names and structure are identical to the original data, all identifying information has been removed and numerical values have been replaced with randomly generated data that preserves the original dataset's summary statistics (mean, standard deviation, and number of observations). Access to the underlying tax administration data is restricted due to confidentiality agreements with the tax authority, as is standard in this field of research. Therefore, the original datasets cannot be publicly shared.