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\multicolumn{8}{c}{Panel A} \\ \hline
& (1) & (2) & (3) & (4) & (5) & (6) & (7) \\
VARIABLES & tax & tax & tax & tax & tax & tax & tax \\ \hline
& & & & & & & \\
coef & 2.30 & -1.52 & -0.10 & -6.49 & -0.23 & -1.64 & -0.41 \\
& & & & & & & \\
CLR-pval & .018 & .006 & .064 & .055 & .019 & .033 & .096 \\
F stage 1 & 4.33 & 10.04 & 6.16 & 10.74 & 5.850000000000001 & 1.68 & 3.16 \\
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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