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   "estimand": "Change in household tax-exclusive Amazon spending after states require Amazon to collect sales tax, converted into price elasticities; also substitution to competing retailers",
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   "convention_notes": "Notes open by stating the table's purpose, unit of observation (household-month), dependent variable and treatment indicator definitions. Appendix tables are labeled as replications of main-table columns. Dollar amounts are described as tax-exclusive or tax-inclusive. Standard-error treatment is not visible in the truncated notes.",
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    "claim": "Purchases of at least $250 fall about 29%, implying an elasticity near -3.9",
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    "claim": "Elasticity rises with transaction size",
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    "claim": "Adopting states did not differ in GDP growth or household income around adoption",
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    "claim": "Some substitution toward Newegg but not toward Best Buy",
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    "claim": "Spending decline persists after implementation without clear pre-trends",
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  "structural_summary": "The paper motivates the question with the growth of online retail and its sales-tax advantage, then notes the absence of systematic study of state Amazon tax laws. It presents a novel account-aggregator transaction dataset and acknowledges that the sample may not represent the general population. Section III defends against non-random adoption. Section IV gives difference-in-differences estimates, then cross-sectional splits by income and spending, large-purchase effects, a size gradient in elasticity, and substitution toward competitors. The appendices hold robustness checks: alternative residence identification, removal of the sample filter, tax-inclusive outcomes, alternative elasticity calculation, purchase probability, and income effects. The conclusion briefly restates the magnitudes.",
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