Code - An Empirical Study of Statutory Interpretation in Tax Law

Code - An Empirical Study of Statutory Interpretation in Tax Law

The following code is used in my article, An Empirical Study of Statutory Interpretation in Tax Law. The files should be run in Python (.py), Stata (.do), and R (.r).

I’m also happy to provide the datasets used in the article—please email me at jonathan.choi@law.nyu.edu, if interested.

Calculate_Court_TF.py

Calculate_IRB_TF.py

Calculate_Reg_TF.py

Calculate_Sup_Ct_TF.py

Convert_Pdf_to_Text.py

Download_Fed_Reg_Txts.py

Download_IRB_from_IRS.py

Merge_Texts_Within_Year.py

ML_Tax_Court.py

Opinion.py

Sort_Regulations.py

Text_Scoring.py

Purposivism 3.31.2020.do

Textualism 3.31.2020.do

R code.R

Spot-Checking Terms - 2.20.2021.pdf

This page was last updated on February 21, 2021.