{"text": "{\"genre\":\"empirical\",\"subfield\":\"household_finance\",\"subfield_secondary\":\"public finance / taxation; retail industry\",\"primary_method\":\"difference_in_differences\",\"identification\":{\"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\",\"strategy\":\"Staggered difference-in-differences across 19 adopting states versus non-adopting states using household-month transaction data with fixed effects; event-time plot of coefficients; tax-rate intensity specification\",\"key_assumptions\":[\"Parallel trends between adopting and non-adopting states absent the tax\",\"Adoption not driven by state economic shocks that also reduce consumption\",\"Household residence correctly identified\"],\"threats_addressed\":[\"Non-random state adoption due to economic weakness (GDP growth and household income checks)\",\"Pre-trends (event-time coefficients)\",\"Sample filter on 2011 Amazon spending\",\"Location measurement error\",\"Income effects on other spending\"],\"causal_language_strength\":4,\"uses_causal_claim\":true},\"abstract_moves\":{\"question\":{\"present\":false,\"sentence_index\":-1},\"gap\":{\"present\":false,\"sentence_index\":-1},\"method\":{\"present\":true,\"sentence_index\":2},\"results\":{\"present\":true,\"sentence_index\":2},\"magnitude\":{\"present\":true,\"sentence_index\":3},\"contribution\":{\"present\":false,\"sentence_index\":-1}},\"introduction\":{\"moves\":[{\"paragraph_index\":0,\"move\":\"motivation\"},{\"paragraph_index\":0,\"move\":\"literature_gap\"},{\"paragraph_index\":0,\"move\":\"contribution_statement\"},{\"paragraph_index\":1,\"move\":\"preview_of_approach\"},{\"paragraph_index\":2,\"move\":\"preview_of_approach\"},{\"paragraph_index\":3,\"move\":\"preview_of_results\"},{\"paragraph_index\":4,\"move\":\"preview_of_results\"},{\"paragraph_index\":4,\"move\":\"mechanism_or_theory_sketch\"},{\"paragraph_index\":5,\"move\":\"related_literature_positioning\"},{\"paragraph_index\":6,\"move\":\"roadmap\"}],\"contribution_paragraph_index\":0,\"contribution_types\":[\"new_evidence\",\"new_data_or_measure\"],\"roadmap_present\":true,\"literature_positioning_location\":\"inside_introduction\"},\"section_roles\":[{\"idx\":0,\"role\":\"introduction\"},{\"idx\":1,\"role\":\"other\"},{\"idx\":2,\"role\":\"data\"},{\"idx\":3,\"role\":\"empirical_design\"},{\"idx\":4,\"role\":\"results\"},{\"idx\":5,\"role\":\"conclusion\"},{\"idx\":6,\"role\":\"appendix\"},{\"idx\":7,\"role\":\"appendix\"},{\"idx\":8,\"role\":\"appendix\"},{\"idx\":9,\"role\":\"appendix\"},{\"idx\":10,\"role\":\"appendix\"},{\"idx\":11,\"role\":\"appendix\"}],\"results_presentation\":{\"economic_significance_discussed\":true,\"statistical_significance_language\":\"unclear\",\"magnitude_statements_in_intro\":true},\"robustness\":{\"location\":\"appendix\",\"types\":[\"alternative_measure\",\"subsample\",\"alternative_specification\"]},\"tables\":{\"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. 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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.\",\"writing_profile_keywords\":[\"policy natural experiment\",\"transaction-level data\",\"elasticity translation\",\"staggered DiD\",\"heterogeneity by purchase size\",\"appendix robustness\"],\"confidence\":0.8,\"notes\":\"Section III, which tests adopter versus non-adopter differences, is classified as empirical_design. 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