idk the paper seems very suspect to me.

At the very end you can see what states they’re talking about and it’s basically just New York and California (no other state enacted a law 3 years before 2019).

California’s median income increased 17% from 2016 to 2019 (the 3 years following the law).

New york income increased 17% too.

Federally it increased 5%.

I think using some random spreadsheet as your data source just isn’t a great idea. NBER should be aware the IRS will let people have access to income data for research purposes.