This directory contains materials for 

   Taxes, Regulations, and the Value of U.S.~Corporations: A Reassessment
   by Ellen McGrattan

To replicate figures and tables in the paper, upload the ./Data subdirectory
and run the Matlab file: replicate.m. Make sure to run this file on a 
machine with Microsoft Excel or there will be issues loading the raw 
BEA and SOI data files. The loading and processing takes less than a minute.
The other Matlab codes used by replicate.m (namely, sumnan,ptime,qtr2ann) 
are located in the ./Data subdirectory.


Ellen McGrattan
July 2023