Huang and Luk (2020)的方法更新至2022年6月，参照已发表论文Shen, H., Hou, F., Peng, M., Xiong, H., & Zuo, H. (2021).Economic policy uncertainty and corporate tax avoidance: Evidence from China. Pacific-Basin Finance Journal, 65, 101500. https://doi.org/https://doi.org/10.1016/j.pacfin.2021.101500