1. Merge the data. a. I suggest merging smaller datasets into larger datasets. 2. Impose required sample restrictions and then compute the regression variables. Sample restrictions and regression variable definitions are contained below in Table 1. 3. Estimate the Mean (Average), Median, and Standard Deviation of ETR and Cash ETR. 4. Estimate and output the following linear regressions: a. ETR = PROA + LnAT + ForeignSales + Leverage + PP&E + R&D + NOL + ANOL + Haven b. Cash ETR = PROA + LnAT + ForeignSales + Leverage + PP&E + R&D + NOL + ANOL + Haven