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\begin{tabular}{lccccccc}
\multicolumn{8}{c}{Panel A} \\ \hline
& (1) & (2) & (3) & (4) & (5) & (6) & (7) \\
VARIABLES & tax & tax & tax & tax & tax & tax & tax \\ \hline
& & & & & & & \\
coef & 1.76 & -1.13 & -0.06 & -3.00 & -0.16 & -1.58 & -0.31 \\
& & & & & & & \\
CLR-pval & .006 & .016 & .045 & .054 & .034 & .007 & .021 \\
F stage 1 & 1.98 & 5.24 & 3.06 & 5.63 & 3.3 & 1.56 & 1.73 \\
Nb observations & 387 & 374 & 374 & 374 & 374 & 387 & 387 \\
Effect of & M common & MP & MPyears & localMP & LocalMPyears & HeadMP & HeadMPyears \\ \hline
\multicolumn{8}{c}{ Standard errors in parentheses} \\
\end{tabular}
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