[
  {
    "missing_id": "missing_public_cost_side",
    "observation_kind": "missing_expected_evidence",
    "expected": "Public service costs, abatements, incentives, or other cost-side fiscal evidence",
    "reason": "Tax or fiscal revenue appears without a detected public cost-side ledger.",
    "consequence": "Gross tax revenue may be mistaken for net fiscal benefit.",
    "related_gate": "fiscal_truth_gate",
    "severity": "fail",
    "source_clue": ""
  },
  {
    "missing_id": "missing_model_year",
    "observation_kind": "missing_expected_evidence",
    "expected": "Model year or data year",
    "reason": "RIMS II is named, but no model/data year was detected.",
    "consequence": "Model structure may not match the spending period.",
    "related_gate": "model_vintage_gate",
    "severity": "fail",
    "source_clue": ""
  },
  {
    "missing_id": "missing_tax_retention_or_netting",
    "observation_kind": "missing_expected_evidence",
    "expected": "Gross-vs-net tax treatment and retention/abatement assumptions",
    "reason": "Tax revenue appears without gross/net or tax-retention language.",
    "consequence": "A gross tax collection can be mistaken for fiscal benefit to the decision maker.",
    "related_gate": "tax_gross_vs_net_gate",
    "severity": "fail",
    "source_clue": ""
  }
]