{
  "paper": {
    "rank": 41,
    "paper_id": "aeraej-127",
    "title": "Taxes Today, Benefits Tomorrow",
    "authors": "Thomas Le Barbanchon",
    "year": 2025,
    "journal": "American Economic Journal: Applied Economics",
    "doi": "10.1257/app.20210550",
    "package_bytes": 107887023,
    "source_specification": "Figure 3 / Section II",
    "selection_stratum": "mixed_"
  },
  "mapping": {
    "paper_id": "aeraej-127",
    "assessment_status": "unsupported_design",
    "unsupported": "The headline estimates tax-benefit responses using bunching at unemployment-insurance earnings thresholds. Appendix E splits claimants by eligibility and policy period, then estimates changes in density bunching and elasticities with bunch_count; it does not fit an outcome-on-binary-adoption panel regression. Mapping those density and elasticity targets to the current ATT template requires a different estimator, not an invented individual-outcome DiD."
  },
  "status": "unsupported_design",
  "reason": "The headline estimates tax-benefit responses using bunching at unemployment-insurance earnings thresholds. Appendix E splits claimants by eligibility and policy period, then estimates changes in density bunching and elasticities with bunch_count; it does not fit an outcome-on-binary-adoption panel regression. Mapping those density and elasticity targets to the current ATT template requires a different estimator, not an invented individual-outcome DiD."
}