Original collectionUnder development

Under development — library extension. This report is part of the expanded-library work, not the original collection. Source preparation, methods and results are subject to revision.

Provisional eligibility assessment — under development. PDF audit reopened this assessment; no new comparison is admitted. Program participation indicator PMAT identifies program-on reduced forms with municipality/time effects, alongside tax-revenue IV estimates. A PMAT policy DiD and the effect of instrumented revenue are different targets. Preserve that distinction and verify the selected specification. This working assessment is not fully vetted and may change. See the report below for its recorded replication or assessment status. Provisional eligibility log

Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability

Lucie Gadenne (2016) · American Economic Journal: Applied Economics

import sys
from pathlib import Path

ROOT = next(
    p for p in [Path.cwd(), *Path.cwd().parents]
    if (p / "scripts/tranche50_report.py").exists()
)
sys.path.insert(0, str(ROOT / "scripts"))
from tranche50_report import report

report("aeraej-161")

Lucie Gadenne (2016). American Economic Journal: Applied Economics. Table 3.

Collection index · Results JSON · QMD · Reproduction code

Source specification

Source coefficient	Template on source sample	Source N	Template source-sample N
11.612	11.612	57507	57507

Source-to-template coefficient difference: 3.55e-13, in original outcome units.

Role	Column
Outcome	tax_pc_r
Treatment	pmat
Unit	id_c
Time	year
Cluster	id_c

38 retained control columns. applied; gdp_pc_r; pop; serv_gdp; agr_gdp; herf; second_term; pol1; pol3; pol4; pol5; pol6; pol7; pol8; pol9; pol10; pol11; pol12; pol13; pol14; pol15; pol16; pol17; pol18; pol19; pol20; pol21; pol22; pol23; pol24; pol25; pol26; pol27; pol28; pol29; pol30; pol31; pol32

Estimates below divide the outcome by its source-sample standard deviation, 99.9325. Static TWFE is the treatment coefficient. Dynamic TWFE, BJS and Sun–Abraham average supported post-treatment cells by observation count. CS-DID additionally reports an equal-event-time average.

Analysis sample and treatment timing

Observations	Units	Treated	Control units	Cohorts	Clusters
57469	4574	335	4239	11	4574

Sample restriction	Count
units without minus one removed	4
additional rows removed	184

Adoption is the first observed treated period. Initially treated units and units without an observed minus-one baseline are excluded. Post-adoption untreated rows are excluded for switching policies. The plot shows at most 100 seeded-sample units; estimation uses the full eligible sample. Empty cells remain missing.

y__d: 100 of 4574 units shown (seed 20261008). All eligible units enter estimation. Purple: untreated; yellow: treated; white: unobserved.

Estimates

Estimator	Estimate (SD)	SE	95% lower	95% upper	Target	Status
Static TWFE	0.11403	0.025595	0.063853	0.16421	Coefficient	estimated
Dynamic TWFE	0.12297	0.033523	0.057248	0.18869	Treated cells	estimated
BJS / did2s	0.14979	0.043841	0.06384	0.23574	Treated cells	estimated
Sun–Abraham	0.11149	0.033642	0.045537	0.17744	Treated cells	estimated
CS-DID (equal event-time)	nan	nan	nan	nan	Equal post-event times	unidentified
SDID	nan	nan	nan	nan	Treated cells	unsupported
Matrix completion	nan	nan	nan	nan	Treated cells	unsupported
Horizontal ridge	nan	nan	nan	nan	Treated cells	unsupported
Multisynth (cohort-averaged)	nan	nan	nan	nan	Treated cells	unsupported
Multisynth (individual)	nan	nan	nan	nan	Treated cells	unsupported

Intervals use the configured clusters and the estimator’s available inference. Hollow points have no computed interval; no new refit-bootstrap batch is run.

Estimator	Reason
CS-DID (equal event-time)	UnidentifiedTarget: CS-DID cannot estimate 84 observed post-treatment group-time cells with the configured controls; no target cells were dropped. See csdid-group-time.json and package log.
SDID	sdid: this adapter does not implement covariate adjustment; controls retained.
Matrix completion	matrix-completion: this adapter does not implement covariate adjustment; controls retained.
Horizontal ridge	horizontal-ridge: this adapter does not implement covariate adjustment; controls retained.
Multisynth (cohort-averaged)	multisynth-cohort: this adapter does not implement covariate adjustment; controls retained.
Multisynth (individual)	multisynth-individual: this adapter does not implement covariate adjustment; controls retained.

Event studies

Cohort homogeneity

The imported TestingInEventStudies deviations design tests positive-event-time cohort deviations jointly. This is the homoskedastic nested-model F-test; the estimator confidence intervals above use clustered inference.

**y__d: F(61, 52706) = 0.2604; p = 1.** Homoskedastic nested-model F. 176 design columns.

Each line is a cohort deviation. The joint test restricts positive-event-time deviations to zero; event time 0 remains unrestricted.

Fitting settings and checks

Specification	Estimator	Settings	Pooling
y__d	CS-DID	{}	{}
y__d	SDID	{}	{}
y__d	Matrix completion	{}	{}
y__d	Horizontal ridge	{}	{}
y__d	Multisynth (cohort-averaged)	{}	{}
y__d	Multisynth (individual)	{}	{}

{
  "did2s_vs_direct_imputation_max_post_difference": 1.0973979365502817e-06,
  "package_aggregate_vs_estimable_cell_weights": null,
  "saturated_vs_deviations_relative_rss_difference": 3.1295561901986153e-15
}