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    "rank": 11,
    "paper_id": "aeraej-506",
    "title": "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Reply",
    "authors": "Juan Carlos Suarez Serrato; Owen Zidar",
    "year": 2023,
    "journal": "American Economic Review",
    "doi": "10.1257/aer.20230208",
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  "reviewed_at": "2026-10-12",
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    "decision": "excluded",
    "reason": "The Reply reports a nonlinear firm-owner incidence share built from four continuous business-tax-shock coefficients and structural parameters. Substituting a binary tax-change indicator would change both treatment and estimand."
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