Making Paper Pay: Commercial Paper Trading Facilitation and Corporate Tax Avoidance

The file "EM data" provides the process and instructions for replicating the econometric analysis presented in the study. The replication folder contains all available data, do-file code, and software to reproduce the results presented in the paper."EM数据(EM data)"文件提供了复现本研究中计量经济学分析的流程与操作指南。复现文件夹包含了用于复现论文中所呈现结果的全部可用数据、do文件代码与配套软件。