This folder includes a Stata do-file (that merges and cleans all the excel files in the folder) and files of tax data downloaded from KOSIS (http://kosis.kr/statisticsList/statisticsList_01List.jsp?vwcd=MT_ZTITLE&parmTabId=M_01_01). Files on tax data were sorted by districts (district codes are used as file names). *Note: please download this entire folder and save the folder as "tax_data" for easier replication. The name will be used in another Stata do-file when merging tax data with other Stata data files