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Single Sales Factor Apportionment Project

This repository contains replication materials for

"The Impact of Single Sales Factor Apportionment on State Tax Revenues: Short- and Long-Run Effects" (2025).
SSRN | Online Appendices

This is my first major project and also my job market paper. I reorganized what was previously a private repo and made it public in the interest of transparency and to enhance replicability for anyone interested in the topic. That said, the reorganization process probably made the repo a little more convoluted than ideal. If you run into issues or have suggestions for improving the structure, feel free to contact me. I’d welcome your input.

Structure

  • analysis/ – Organized by paper sections.
  • data/raw/ – Original state-level datasets.
  • data/filtered/ – Cleaned datasets prepared for analysis.
  • scripts/ – General scripts not yet tied to a specific section.
  • archive/ – Miscellaneous or historical files (not used in replication).
  • output/ – Tables and figures saved by scripts.

Replication Guide

A detailed mapping from data → scripts → results is in
DATA_INVENTORY.md.

License

This project is licensed under the MIT License.