{
  "version": 61,
  "source": "data/processed/oecd_cit_panel_2000_2024_v53.csv",
  "event_definition": "Absolute statutory CIT change >=1 pp, consecutive years",
  "screen_window_years_each_side": 3,
  "candidate_events": 201,
  "full_window_events": 166,
  "isolated_events": 25,
  "isolated_increases": 5,
  "isolated_decreases": 20,
  "isolated_countries": 18,
  "isolated_events_by_year": {
    "2004": 1,
    "2005": 4,
    "2007": 1,
    "2008": 2,
    "2009": 3,
    "2010": 2,
    "2011": 1,
    "2013": 1,
    "2015": 1,
    "2017": 4,
    "2018": 4,
    "2021": 1
  },
  "output_candidates_csv": "data/processed/oecd_event_candidates_v61.csv",
  "warnings": [
    "Isolation is based only on changes >=1 pp; smaller changes may remain.",
    "An isolated statutory rate change is not exogenous.",
    "Control-group validity, anticipation, concurrent reforms, and pre-trends are not assessed.",
    "No event-study effect estimated; no causal inference or fiscal calibration."
  ],
  "calibration_allowed": false
}