You could use the `tabularray` package. Here a short example to get you started:

```
\documentclass{article}

\usepackage{caption}
\usepackage{geometry}
\usepackage{tabularray}
\UseTblrLibrary{booktabs}

\begin{document}

\begin{table}[htbp]
\caption{Impacts of the demand and the supply side of corruption.}
\begin{tblr}{
  colspec={@{}X[2]XXXX@{}}
}
\toprule
Dependent variables: & \SetCell[c=2]{} Tax evasion && \SetCell[c=2]{} Bribing for government contracts &\\
\cmidrule[r]{2-3}\cmidrule[l]{4-5}
& (1) & (2) & (3) & (4)\\
\midrule
Demand side of corruption & 7.494*** & 15.93** & 3.964*** & 4.038*\\
& (1.231) & (7.489) & (0.452) & (2.146)\\
\bottomrule
\end{tblr}

\medskip
Notes: All regressions include firms' individual characteristics described above, country, sector, and year fixed effects. Robust standard errors clustered at the country level in parentheses.
\end{table}

\end{document}
```

![Screenshot 2026-03-03 at 10.17.28.png](/image?hash=f6a82b93646b0bdfc7c141dff0961aa6f573fc380696d26410ca5c40b9c0e25f)

In case you'd like to align all the numbers with respect to their decimal markers, you could use the siunitx package:

```
\documentclass{article}

\usepackage{caption}
\usepackage{geometry}
\usepackage{tabularray}
\UseTblrLibrary{booktabs}
\UseTblrLibrary{siunitx}

\begin{document}

\begin{table}[htbp]
\caption{Impacts of the demand and the supply side of corruption.}
\begin{tblr}{
  colspec={
    @{}
    X*{4}{
      Q[si={
       table-format=-2.5,
       table-alignment=left,
       table-space-text-post=***,
       table-align-text-post=false,
       table-space-text-pre=(,
       table-align-text-pre=false,
       input-open-uncertainty=,
       input-close-uncertainty=,
      }]
    }@{}
  },
  row{1,2} = {guard}
}
\toprule
Dependent variables: & \SetCell[c=2]{} Tax evasion && \SetCell[c=2]{} Bribing for gov.\ contracts &\\
\cmidrule[r]{2-3}\cmidrule[l]{4-5}
& (1) & (2) & (3) & (4)\\
\midrule
Demand side of corruption & 7.494*** & 15.93** & 3.964*** & 4.038*\\
& (1.231) & (7.489) & (0.452) & (2.146)\\
\bottomrule
\end{tblr}

\medskip
Notes: All regressions include firms' individual characteristics described above, country, sector, and year fixed effects. Robust standard errors clustered at the country level in parentheses.
\end{table}

\end{document}
```
![Screenshot 2026-03-03 at 11.48.38.png](/image?hash=fb6932b18c7d1513863b4bc3e05174bc82595007974c5361113f56833bfb0e8d)