Journal-referee pass (6 Sep 2026): restructure for a public-finance journal

Working list from three independent referee passes (6 Sep 2026). Verdict progression: reject → major revision → major revision with a narrowed list. Status as of 7 Sep:

Done

• Anchor framing and data-year membership convention (#52, #53, #54)
• One registration convention for sweep and anchor (#52)
• Monotone (log-log) within-band fill; band-edge steps named (#52)
• Dominated region under unreclaimed input VAT, a(δ) (#53); standard-rated share s* = 0.78 reconciled with LLAT's 43%; δ-invariant secondary notch; input-VAT marginal buncher (#55)
• Bunching diagnostic on the OBR-chart universe with all-rows and in-scope variants (#55)
• Stratum-shape sensitivity: lognormal alternative build and Appendix A paragraph; BPE has no turnover-band table (#55)
• Revenue-matched constant-marginal taper (#55)
• Sections 5 and 7 compressed to a subsection each (#56)
• Incidence convention behind £21,250 stated; δ replaces ρ; benedek2015 and belloncopestake2022 cited (#55)
• Revision narrative, Ledger/Populace paragraph, correction history removed; stale numbers synced; claims manifest to 76 (#53, #54, #55)

Open

• claims.py compares string presence generated from the artifact value, so a drifted number is caught only where a claim exists; extend coverage as numbers are added (mechanism is adequate, coverage is the risk).
• External measurement of the standard-rated input share s (ONS supply-use or ABS) to replace the reconciled s* = 0.78 — the #2 work.
• Negative/zero traders' treatment in the base: one sentence in Section 3.

Submission path (#51): a fresh referee pass on the merged text, then Fiscal Studies first, IJM fallback.

Start with claims.py to review the existing artifact-value string-presence checks and extend coverage for added numbers. Then read Section 3 and the open measurement item for the standard-rated input share, and verify that the merged text addresses the remaining checklist items before a fresh referee pass.