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Phil Magness claims that Gabriel Zucman published a chart via the New York Times in 2019, while simultaneously removing a data file from his own published work that contradicted his assertion in the newspaper.
Magness states the older file used a conventional methodology and suggests that Zucman's updated chart ran counter to decades of research on corporate tax incidence.
Magness has previously commented on regulatory and economic measurement issues. In one analysis, he discussed how the absence of key political figures could have enabled a Spirit JetBlue merger under the JetBlue brand. He has also noted the lack of specified metrics for balance of payments deficits in a 1974 statute. These prior observations show his ongoing focus on data interpretation in policy discussions.