{
  "version": 63,
  "fixed_before_v63_profile_calculation": true,
  "prospectively_preregistered": false,
  "rules": {
    "window": 3,
    "rate_tolerance_pp": 1e-06,
    "baseline_rate_band_pp": 10.0,
    "minimum_controls": 5,
    "sensitivity_baseline_rate_band_pp": 5.0,
    "normalization_year": -1,
    "weights": "Equal control-country weights within event; equal event weights across supported events",
    "selection_uses_revenue_outcomes": false,
    "clean_transition_years": "event_year-3 through event_year+3, using an extra observation at event_year-4",
    "treated_clean_rule": "No statutory rate change in those transitions except at event_year",
    "control_clean_rule": "No statutory rate change in any of those transitions; same calendar years; other country; baseline rate within band"
  },
  "regime_exclusions": [
    {
      "country": "EST",
      "start_year": 2000,
      "reason": "Distributed-profit taxation, not ordinary annual accrued-profit CIT",
      "source_id": "EU_2010_EST"
    },
    {
      "country": "LVA",
      "start_year": 2018,
      "reason": "Shift to taxation on distribution; major base/timing change",
      "source_id": "LVA_MOF"
    }
  ],
  "reviewed_events": [
    {
      "country": "KOR",
      "event_year": 2018,
      "category": "top_bracket_change",
      "review_status": "primary_source_screen_only",
      "note": "National top rate 22 to 25 percent above KRW 300 billion; lower bands unchanged. Not a uniform rate increase for all firms. Panel uses combined rate.",
      "source_ids": [
        "OECD_KOR_2018"
      ]
    },
    {
      "country": "LVA",
      "event_year": 2018,
      "category": "tax_regime_change",
      "review_status": "primary_source_screen_only",
      "note": "Accrued-profit CIT replaced by distribution-based taxation. Exclude from ordinary rate-only comparisons.",
      "source_ids": [
        "LVA_MOF",
        "OECD_REFORMS_2018"
      ]
    },
    {
      "country": "MEX",
      "event_year": 2010,
      "category": "temporary_rate_policy",
      "review_status": "primary_source_screen_only",
      "note": "OECD 2011 describes increase from 28 to 30 percent for 2010-12 and an announced later reduction. Announcement is not verification of later implementation; anticipation requires audit.",
      "source_ids": [
        "OECD_MEX_2011"
      ]
    },
    {
      "country": "PRT",
      "event_year": 2018,
      "category": "top_surtax_change",
      "review_status": "primary_source_screen_only",
      "note": "State surtax 7 to 9 percent above EUR 35 million taxable income, rather than a uniform two-point tax increase.",
      "source_ids": [
        "OECD_REFORMS_2018"
      ]
    },
    {
      "country": "SVN",
      "event_year": 2017,
      "category": "general_rate_with_concurrent_policy",
      "review_status": "primary_source_screen_only",
      "note": "General CIT 17 to 19 percent in January 2017, in a fiscal package offsetting personal-income-tax changes.",
      "source_ids": [
        "OECD_REFORMS_2017"
      ]
    },
    {
      "country": "EST",
      "event_year": 2015,
      "category": "distributed_profit_regime",
      "review_status": "regime_screen_only",
      "note": "Regime mismatch independently of the observed revenue path; historical regime evidence, not a full audit of the 2015 reform.",
      "source_ids": [
        "EU_2010_EST"
      ]
    }
  ],
  "sources": [
    {
      "id": "LVA_MOF",
      "publisher": "Latvia Ministry of Finance",
      "url": "https://www.fm.gov.lv/en/corporate-income-tax",
      "retrieved": "2026-10-26",
      "locator": "Tax model introduced on 1 January 2018",
      "archive_status": "Live primary-source page inspected; full original not archived"
    },
    {
      "id": "OECD_REFORMS_2018",
      "publisher": "OECD",
      "url": "https://www.oecd.org/en/publications/tax-policy-reforms-2018_9789264304468-en/full-report/component-6.html",
      "retrieved": "2026-10-26",
      "locator": "Corporate income tax rates / paragraph beginning On the other hand, a few countries",
      "archive_status": "Live primary-source page inspected; full original not archived"
    },
    {
      "id": "OECD_KOR_2018",
      "publisher": "OECD",
      "url": "https://www.oecd.org/en/publications/oecd-economic-surveys-korea-2018_eco_surveys-kor-2018-en/full-report/component-3.html",
      "retrieved": "2026-10-26",
      "locator": "How to finance the growth in public spending",
      "archive_status": "Live primary-source page inspected; full original not archived"
    },
    {
      "id": "OECD_MEX_2011",
      "publisher": "OECD",
      "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2011/11/fiscal-reform-for-a-stronger-fairer-and-cleaner-mexican-economy_g17a2059/5kg271q4vm34-en.pdf",
      "retrieved": "2026-10-26",
      "locator": "Printed page 27, Income tax ISR paragraph",
      "archive_status": "Primary-source PDF text inspected; full original not archived"
    },
    {
      "id": "OECD_REFORMS_2017",
      "publisher": "OECD",
      "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2017/09/tax-policy-reforms-2017_g1g7f9d5/9789264279919-en.pdf",
      "retrieved": "2026-10-26",
      "locator": "PDF page 60, corporate rate increases paragraph on Slovenia January 2017",
      "archive_status": "Primary-source PDF text inspected; full original not archived"
    },
    {
      "id": "EU_2010_EST",
      "publisher": "European Commission",
      "url": "https://taxation-customs.ec.europa.eu/system/files/2016-09/2010_full_text_en.pdf",
      "retrieved": "2026-10-26",
      "locator": "Part III, Estonia, Corporate taxation",
      "archive_status": "Primary-source PDF text inspected; full original not archived"
    }
  ],
  "limitations": [
    "This is an initial institutional screen, not a complete legal reform audit.",
    "The remaining 19 treated events have no individual institutional review in v63.",
    "Control countries are screened on recorded rates and known regime mismatches only; unrecorded base changes can remain.",
    "No parallel-trends assumption is certified and no causal estimator is authorized."
  ]
}