Difference‐in‐Difference Causal Forests With an Application to Payroll Tax Incidence in Norway
双重差分因果森林及其在挪威工资税负担归宿中的应用
ABSTRACT This paper introduces the difference‐in‐difference causal forest (DiDCF) method, which extends the causal‐forest technique for estimating heterogeneous treatment effects to settings with dynamic treatment effects. Regular causal forests require independence between treatment assignment and the outcome variable (after conditioning out observables). In contrast, DiDCFs provide consistent estimates with a parallel trend assumption. DiDCFs can be used to create…