Stata学习：如何构建国家税收补贴变量？

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文献来源 The tax subsidy rate is defined as 1 minus the B-index Feng, C. (2024). International Tax Incentives, Cross-Border Research and Development, and Corporate Innovation Performance. Finance Research Letters. Montmartin, B., Herrera, M. (2015).Internal and external effects of R D subsidies and fiscal incentives: Empirical evidence using spatial dynamic panel models. Research Policy, 44(5), 1065–1079. 数据来源 OECD Data Explorer • R D tax expenditure and direct government funding of BERD 清洗数据 cd "C:\Download" import delim "OECD.STI.STP,DSD_RDTAX@DF_RDSUB,1.0+all.csv" , clear keep if size == "LARGE" profitscenario == "Profitable" keep ref_area time_period obs_value ren t year ren o TaxIncentives la var T 国家税收补贴 sa 国家税收补贴 , replace d ta y ta r kdensity T 得到结果 Contains data from 国家税收补贴.dta Observations: 1,182 ………………………………