I'd be interested to see more discussion on Section 174, how engineer salaries suddenly triggered a higher tax bill in 2022. https://qz.com/tech-layoffs-tax-code-trump-section-174-micro...

Did Section 174 changes accelerate tech job losses? It's unclear from the paper because they only look at the data excluding tech firms, not only tech firms.

I want to see cause-and-effect: the cause being tax changes, the effect being tech firm layoffs, but they don't analyze the effect.