Retraction: Governance and Taxes: Evidence from Regression Discontinuity
因无法提供原始数据和代码以验证其关于指数成员定义不影响估计结果的断言，已被撤稿。
This article was originally published in 2017 in The Accounting Review 92 (1): 29-50. DOI: 10.2308/accr-51520. The authors acknowledged that the published version of their article misstates the use of CRSP-based index membership in the main specifications and Russell-based index membership data as a robustness test. The article asserts that the two index membership definitions do not produce quantitatively different estimates. However, the authors were unable to provide the original data and code requested by the publisher that reproduce the findings, as shown in the article’s tables, supporting this assertion. Accordingly, the article has been retracted.