:root{--background:#f5f7fb;--foreground:#102033;--muted:#596579;--panel:#fff;--border:#dbe3ef;--brand:#0f6bb8;--brand-dark:#084f8d;--danger:#b42318;--footer-h:22px}*{box-sizing:border-box}html,body{min-height:100%;margin:0}body{background:var(--background);color:var(--foreground);flex-direction:column;min-height:100dvh;font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,sans-serif;display:flex}main{flex:1 0 auto}a{color:inherit;text-decoration:none}button,input{font:inherit}.site-header{background:var(--brand-dark);border-bottom:1px solid var(--brand-dark);z-index:10;justify-content:space-between;align-items:center;min-height:52px;padding:10px clamp(20px,4vw,56px);display:flex;position:sticky;top:0}.brand{color:#fff;letter-spacing:.04em;text-transform:uppercase;font-size:clamp(1rem,1.5vw,1.35rem);font-weight:950}.site-nav{gap:20px;font-weight:700;display:flex}.site-nav a{color:#b9dcff}.site-nav a:hover,.site-nav a.active{color:#fff}.site-nav-toggle{cursor:pointer;background:0 0;border:0;flex-direction:column;justify-content:center;align-items:center;gap:5px;padding:8px;display:none}.site-nav-toggle-bar{background:#fff;border-radius:2px;width:26px;height:3px;transition:opacity .15s;display:block}.page-shell{max-width:1280px;margin:0 auto;padding:36px clamp(20px,4vw,56px) 64px}.research-shell{height:calc(100dvh - 52px - var(--footer-h));width:95vw;max-width:none;padding:10px 0;overflow:hidden}.research-gate-loading{color:var(--muted);justify-content:center;align-items:center;height:100%;display:flex}.research-gate{height:100%;padding:24px clamp(16px,5vw,40px);overflow-y:auto}.research-gate-inner{background:var(--panel);border:1px solid var(--border);text-align:center;border-radius:18px;max-width:760px;margin:0 auto;padding:clamp(20px,5vw,36px);box-shadow:0 18px 45px #1f2d3d14}.research-gate-title{color:var(--foreground);letter-spacing:-.03em;margin:0 0 14px;font-size:clamp(1.4rem,4vw,2rem)}.research-gate-text{color:var(--muted);max-width:56ch;margin:0 auto 12px;line-height:1.65}.research-gate-figure{margin:20px 0 0}.research-gate-thumb{cursor:pointer;background:0 0;border:0;border-radius:12px;width:100%;max-width:340px;margin:0 auto;padding:0;display:inline-block;position:relative}.research-gate-image{border:1px solid var(--border);border-radius:12px;width:100%;max-width:100%;height:auto;transition:box-shadow .15s,transform .15s;display:block;box-shadow:0 10px 30px #1f2d3d1f}.research-gate-thumb:hover .research-gate-image,.research-gate-thumb:focus-visible .research-gate-image{transform:translateY(-2px);box-shadow:0 14px 36px #1f2d3d38}.research-gate-thumb-hint{color:#fff;letter-spacing:.02em;white-space:nowrap;background:#0f1b29c7;border-radius:999px;padding:4px 12px;font-size:.72rem;font-weight:700;position:absolute;bottom:10px;left:50%;transform:translate(-50%)}.research-gate-caption{color:#8a96a8;margin-top:10px;font-size:.82rem}.research-gate-lightbox{z-index:1000;background:#08121ee0;justify-content:center;align-items:center;padding:clamp(16px,4vw,48px);display:flex;position:fixed;inset:0}.research-gate-lightbox-image{border-radius:10px;width:auto;max-width:100%;height:auto;max-height:92vh;box-shadow:0 24px 60px #00000073}.research-gate-lightbox-close{color:#fff;cursor:pointer;background:#ffffff24;border:0;border-radius:999px;justify-content:center;align-items:center;width:40px;height:40px;font-size:1.6rem;line-height:1;display:flex;position:absolute;top:clamp(12px,3vw,28px);right:clamp(12px,3vw,28px)}.research-gate-lightbox-close:hover{background:#ffffff42}.research-scroll-hint{background:var(--brand);bottom:calc(var(--footer-h,22px) + 12px);color:#fff;cursor:pointer;white-space:nowrap;z-index:900;border:0;border-radius:999px;align-items:center;gap:8px;padding:9px 16px;font-size:.82rem;font-weight:700;display:inline-flex;position:fixed;left:50%;transform:translate(-50%);box-shadow:0 8px 22px #0f1b2952}.research-scroll-hint-arrow{font-size:1rem;line-height:1;animation:1.2s ease-in-out infinite research-scroll-bob}@keyframes research-scroll-bob{0%,to{transform:translateY(0)}50%{transform:translateY(3px)}}@media (prefers-reduced-motion:reduce){.research-scroll-hint-arrow{animation:none}}.research-gate-rotate{color:var(--foreground);text-align:left;background:#eef6ff;border:1px solid #b9d6f2;border-radius:12px;align-items:center;gap:12px;margin:0 0 20px;padding:12px 16px;display:flex}.research-gate-rotate-icon{color:var(--brand);flex-shrink:0;width:28px;height:28px}.research-gate-rotate p{margin:0;line-height:1.5}.site-footer{background:var(--brand-dark);color:#9fb2c4;letter-spacing:.02em;text-align:center;flex-shrink:0;padding:4px clamp(20px,4vw,56px);font-size:.65rem;line-height:1.3}.hero,.page-intro,.content-section,.grid-panel{background:var(--panel);border:1px solid var(--border);border-radius:24px;box-shadow:0 18px 45px #1f2d3d14}.hero{padding:clamp(32px,5vw,64px)}.hero-slider{grid-template-columns:minmax(0,1fr) auto;gap:24px;min-height:420px;display:grid}.hero-slide-content{align-self:center}.hero h1,.page-intro h1,.section-heading h2{letter-spacing:-.04em;margin:0;line-height:1.05}.hero h1{max-width:920px;font-size:clamp(2.3rem,5vw,4.8rem)}.hero p,.page-intro p,.section-heading p,.info-card p{color:var(--muted);line-height:1.65}.hero>p:not(.eyebrow){max-width:760px;font-size:1.15rem}.eyebrow{color:var(--brand);letter-spacing:.12em;text-transform:uppercase;margin:0 0 12px;font-size:.78rem;font-weight:800}.source-note{color:#8a96a8;margin-top:18px;font-size:.88rem}.source-note a{color:var(--brand);text-underline-offset:3px;font-weight:700;text-decoration:underline}.source-note a:hover{color:var(--brand-dark)}.hero-actions{flex-wrap:wrap;gap:12px;margin-top:28px;display:flex}.hero-slider-controls{flex-direction:column;justify-content:center;align-items:center;gap:10px;display:flex}.hero-slider-controls button{cursor:pointer;background:#cfe6fb;border:0;border-radius:999px;width:12px;height:12px;padding:0}.hero-slider-controls button.active{background:var(--brand);height:34px}.btn,.primary-action,.secondary-action,.danger-action{cursor:pointer;text-align:center;white-space:nowrap;border:0;border-radius:999px;justify-content:center;align-items:center;min-width:140px;min-height:38px;padding:9px 18px;font-weight:800;display:inline-flex}.btn--primary,.primary-action{background:var(--brand);color:#fff}.btn--primary:hover,.primary-action:hover{background:var(--brand-dark)}.btn--secondary,.secondary-action{color:var(--brand-dark);background:#edf4fb}.btn--danger,.danger-action{color:#fff;background:#d83a3a}.btn--danger:hover,.danger-action:hover{background:#b92f2f}.content-section{margin-top:28px;padding:clamp(24px,4vw,40px)}.section-heading{max-width:720px}.section-heading h2,.page-intro h1{font-size:clamp(1.8rem,3vw,2.8rem)}.card-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin-top:24px;display:grid}.info-card{border:1px solid var(--border);background:#f8fbff;border-radius:18px;padding:22px}.info-card h3{margin:0 0 10px}.story-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin-top:24px;display:grid}.story-card{border:1px solid var(--border);background:#f8fbff;border-radius:18px;flex-direction:column;min-height:260px;padding:22px;display:flex}.story-card--branded{background:#fff;border-color:#d9e6f4;position:relative;overflow:hidden;box-shadow:0 12px 30px #0f24471a}.story-card--branded:before{background:linear-gradient(90deg, var(--brand), var(--brand-dark));content:"";height:5px;position:absolute;top:0;left:0;right:0}.story-card-logo{align-items:center;height:46px;margin-bottom:16px;display:flex}.story-card-logo img{object-fit:contain;width:auto;max-width:75%;height:100%;display:block}.story-card h2,.story-card h3{margin:0 0 10px}.story-card p:not(.eyebrow){color:var(--muted);line-height:1.65}.story-card-actions{gap:14px;margin-top:auto;display:flex}.story-card-actions a{color:var(--brand);font-weight:800}.story-card-actions a:hover{color:var(--brand-dark);text-decoration:underline}.video-placeholder{border-style:dashed}.content-card{background:var(--panel);border:1px solid var(--border);border-radius:24px;margin-top:24px;padding:clamp(24px,4vw,40px);box-shadow:0 18px 45px #1f2d3d14}.content-card h2{letter-spacing:-.03em;margin:0 0 14px;font-size:clamp(1.35rem,2vw,2rem)}.content-card p,.content-card li{color:var(--muted);line-height:1.7}.content-card p{margin:0 0 14px}.content-card p:last-child{margin-bottom:0}.content-card ul{margin:10px 0 18px 1.5rem;padding-left:1.25rem}.definition-list{gap:14px;margin-top:18px;display:grid}.definition-list div{border:1px solid var(--border);background:#f8fbff;border-radius:14px;padding:16px}.definition-list dt{color:var(--foreground);margin-bottom:6px;font-weight:800}.definition-list dd{color:var(--muted);margin:0;line-height:1.65}.note-card,.muted-panel{background:#eef5fc}.feature-list{color:var(--muted);gap:10px;margin:22px 0 0 1.5rem;padding-left:1.25rem;line-height:1.6;display:grid}.page-intro{margin-bottom:24px;padding:clamp(28px,4vw,44px)}.research-intro{margin-bottom:12px;padding:14px 20px}.research-intro h1{font-size:clamp(1.35rem,2vw,2rem)}.page-intro p{max-width:780px}.grid-panel{border-radius:10px;flex-direction:column;height:100%;min-height:640px;padding:8px 10px 6px;display:flex;overflow:hidden}.grid-toolbar{flex-shrink:0;grid-template-columns:repeat(5,minmax(0,1fr)) auto;gap:10px;min-height:58px;margin-bottom:8px;display:grid}.grid-toolbar label{color:var(--muted);text-transform:uppercase;gap:7px;font-size:.78rem;font-weight:800;display:grid}.grid-toolbar input{border:1px solid var(--border);color:var(--foreground);text-transform:none;border-radius:12px;width:100%;min-height:38px;padding:8px 34px 8px 12px}.grid-toolbar input::placeholder{color:#a9b4c3;opacity:1}.grid-toolbar input[type=search]::-webkit-search-cancel-button{appearance:none}.grid-toolbar select{border:1px solid var(--border);color:var(--foreground);text-transform:none;background:#fff;border-radius:12px;width:100%;min-height:38px;padding:8px 12px}.clearable-input{display:block;position:relative}.clearable-input button{color:#8a96a8;cursor:pointer;background:0 0;border:0;border-radius:999px;justify-content:center;align-items:center;width:26px;height:26px;padding:0;font-size:1.2rem;font-weight:700;line-height:1;display:flex;position:absolute;top:50%;right:8px;transform:translateY(-50%)}.clearable-input button:hover,.clearable-input button:focus-visible{color:var(--brand-dark);background:#edf4fb}.toolbar-actions{flex-direction:column;justify-content:flex-end;align-items:stretch;gap:8px;margin-left:16px;margin-right:11px;display:flex}.filter-chip{color:var(--brand-dark);background:#e8f3ff;border:1px solid #b9dcff;border-radius:999px;padding:5px 9px;font-size:.78rem;font-weight:800}.link-button{color:var(--brand);cursor:pointer;background:0 0;border:0;padding:0;font-weight:800}.link-button:hover{color:var(--brand-dark);text-decoration:underline}.tax-year-filter-panel{border:1px solid var(--border);background:#fbfdff;border-radius:12px;flex-shrink:0;margin:0 0 8px;padding:7px 10px;overflow:hidden}.tax-year-filter-content{justify-content:space-between;align-items:center;gap:12px;min-width:0;min-height:38px;display:flex}.tax-year-filter-content>strong{color:var(--foreground);flex-shrink:0;font-size:.84rem}.tax-year-checkboxes{flex-wrap:nowrap;flex:1;gap:6px;min-width:0;height:28px;padding-bottom:2px;display:flex;overflow-x:auto}.tax-year-filter-actions{flex-shrink:0;justify-content:flex-end;align-items:center;gap:8px;display:flex}.tax-year-checkbox{border:1px solid var(--border);white-space:nowrap;background:#fff;border-radius:999px;align-items:center;gap:5px;padding:5px 8px;font-size:.82rem;display:inline-flex}.tax-year-checkbox input{margin:0}.tax-year-select{flex:1;min-width:0;position:relative}.tax-year-select-trigger{border:1px solid var(--border);color:var(--foreground);cursor:pointer;background:#fff;border-radius:12px;justify-content:space-between;align-items:center;gap:8px;width:100%;min-height:38px;padding:6px 12px;font-size:.84rem;display:flex}.tax-year-select-value{text-overflow:ellipsis;white-space:nowrap;overflow:hidden}.tax-year-select-caret{color:var(--muted);flex-shrink:0;font-size:.7rem}.tax-year-select-panel{border:1px solid var(--border);z-index:50;background:#fff;border-radius:12px;max-height:260px;margin-top:6px;padding:8px;position:absolute;top:100%;left:0;right:0;overflow-y:auto;box-shadow:0 14px 36px #1f2d3d2e}.tax-year-select-list{grid-template-columns:repeat(2,minmax(0,1fr));gap:2px;display:grid}.tax-year-select-option{cursor:pointer;border-radius:8px;align-items:center;gap:8px;padding:6px 8px;font-size:.84rem;display:flex}.tax-year-select-option:hover{background:#eef6ff}.tax-year-select-option input{margin:0}.tax-year-select-option--all{border-bottom:1px solid var(--border);border-radius:8px 8px 0 0;margin-bottom:4px;padding-bottom:8px;font-weight:700}.grid-table-region{flex:auto;min-height:300px;position:relative;overflow:hidden}.grid-loading-overlay{z-index:6;background:#ffffff9e;justify-content:center;align-items:center;gap:12px;display:flex;position:absolute;inset:0}.grid-loading-spinner{border:3px solid #cfe0f1;border-top-color:var(--brand);border-radius:50%;width:32px;height:32px;animation:.7s linear infinite grid-spin}.grid-loading-text{color:var(--brand-dark);font-weight:800}@keyframes grid-spin{to{transform:rotate(360deg)}}@media (prefers-reduced-motion:reduce){.grid-loading-spinner{animation-duration:2s}}.grid-table-region .e-grid .e-row:nth-child(2n) .e-rowcell{background-color:#f8fbff}.grid-table-region .e-grid .e-row:hover .e-rowcell{background-color:#edf6ff}.grid-table-region .e-grid td.e-rowcell.company-name-cell{font-weight:600}.cell-nil{color:#9aa6b4}.grid-table-region .e-grid .e-headercell{background-color:#eaf3fc}.grid-table-region .e-grid .e-headercell,.grid-table-region .e-grid .e-headercell.e-mousepointer,.grid-table-region .e-grid .e-headercelldiv,.grid-table-region .e-grid .e-headertext,.grid-table-region .e-grid .e-headercell .e-sortfilterdiv{color:var(--foreground);font-weight:800}.grid-table-region .e-grid .e-gridheader{border-bottom:2px solid #c7dbf0}.grid-summary-footer{flex-shrink:0;justify-content:space-between;align-items:flex-end;gap:8px;min-height:48px;margin-top:6px;display:flex;overflow:visible}.grid-source-note{flex:1;align-self:flex-end;min-width:220px;margin:0 0 2px;line-height:1.3}.summary-items{flex-wrap:wrap;justify-content:flex-end;gap:8px;display:flex}.summary-item{border:1px solid var(--border);text-align:right;background:#f8fbff;border-radius:10px;min-width:145px;padding:7px 10px}.summary-item>span{color:var(--muted);letter-spacing:.08em;text-transform:uppercase;margin-bottom:1px;font-size:.68rem;font-weight:800;display:block}.summary-item strong{color:var(--foreground);font-size:.9rem}.summary-item>span.summary-subvalue{color:#4b5563;letter-spacing:normal;text-transform:none;margin-top:2px;margin-bottom:0;font-size:.74rem;font-weight:400}.summary-item>span.summary-subvalue--low{color:var(--danger,#c0392b);font-weight:700}.summary-item>span.summary-subvalue--notax{color:var(--danger,#c0392b);letter-spacing:.02em;font-size:.82rem;font-weight:800}.numeric-filter-panel{border:1px solid var(--border);background:#fbfdff;border-radius:12px;flex-shrink:0;margin:0 0 8px;padding:8px 12px}.numeric-filter-panel>summary{color:var(--foreground);cursor:pointer;align-items:center;gap:8px;font-size:.84rem;font-weight:800;list-style:none;display:flex}.numeric-filter-panel>summary::-webkit-details-marker{display:none}.numeric-filter-panel>summary:before{color:var(--brand);content:"▸"}.numeric-filter-panel[open]>summary:before{content:"▾"}.numeric-filter-grid{grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:10px;margin-top:10px;display:grid}.numeric-filter-grid fieldset{border:1px solid var(--border);border-radius:10px;margin:0;padding:8px 10px}.numeric-filter-grid legend{color:var(--muted);letter-spacing:.06em;text-transform:uppercase;padding:0 4px;font-size:.68rem;font-weight:800}.numeric-filter-range{align-items:center;gap:6px;display:flex}.numeric-filter-range input,.numeric-filter-inline input{border:1px solid var(--border);text-align:right;border-radius:8px;width:100%;min-height:32px;padding:4px 8px}.numeric-filter-range input:disabled{color:#9aa6b4;background:#eef1f5}.numeric-filter-errors{color:var(--danger,#c0392b);outline:none;flex:1;font-size:.8rem}.numeric-filter-errors:empty{display:none}.numeric-filter-errors p{margin:2px 0}.numeric-filter-check,.numeric-filter-inline{align-items:center;gap:6px;margin-top:6px;font-size:.8rem;display:flex}.numeric-filter-inline{justify-content:space-between}.numeric-filter-inline span{color:var(--foreground)}.numeric-filter-inline input{max-width:96px}.numeric-filter-actions{align-items:center;gap:12px;margin-top:10px;display:flex}.group-results{border-top:1px solid var(--border);flex-shrink:0;margin-top:12px;padding-top:12px}.group-results-header{flex-wrap:wrap;justify-content:space-between;align-items:flex-end;gap:12px;display:flex}.group-results-title{margin:0;font-size:1.05rem}.group-results-help{color:var(--muted);max-width:640px;margin:2px 0 0;font-size:.8rem}.group-results-controls{align-items:flex-end;gap:8px;display:flex}.group-results-select{color:var(--muted);letter-spacing:.06em;text-transform:uppercase;gap:4px;font-size:.7rem;font-weight:800;display:grid}.group-results-select select{border:1px solid var(--border);text-transform:none;border-radius:10px;min-height:38px;padding:6px 10px}.group-results-empty{border:1px dashed var(--border);color:var(--muted);text-align:center;background:#f8fbff;border-radius:10px;margin-top:10px;padding:14px}.group-results-scrollarea{position:relative}.group-results-table-wrap{margin-top:10px;overflow:auto}.group-scroll-hint{color:#fff;text-align:center;white-space:nowrap;z-index:5;background:#f97316;border:none;border-radius:999px;flex-direction:column;align-items:center;gap:3px;max-width:calc(100% - 24px);padding:10px 40px;display:flex;position:absolute;bottom:14px;left:50%;transform:translate(-50%);box-shadow:0 10px 26px #d9770673,0 4px 10px #10203340}.group-scroll-hint-text{letter-spacing:.01em;font-size:.82rem;font-weight:800}.group-scroll-hint-dismiss{cursor:pointer;align-items:center;gap:6px;font-size:.72rem;font-weight:600;display:flex}.group-scroll-hint-dismiss input{accent-color:#fff;cursor:pointer}.group-results-table-wrap.is-loading{opacity:.45;pointer-events:none}.group-results-loading{color:var(--accent,#1d4ed8);margin-top:10px;font-size:.82rem;font-weight:600}.group-results-table{border-collapse:collapse;width:100%}.group-results-table th,.group-results-table td{border-bottom:1px solid var(--border);text-align:left;padding:8px 10px}.group-results-table thead th{color:var(--foreground);z-index:1;background:#eaf3fc;padding:0;font-size:.78rem;font-weight:800;position:sticky;top:0}.group-sort-button{color:inherit;cursor:pointer;font:inherit;text-align:left;background:0 0;border:0;justify-content:flex-start;align-items:center;gap:6px;width:100%;padding:8px 10px;font-weight:800;display:flex}.group-results-table th.num .group-sort-button{text-align:right;justify-content:flex-end}.group-sort-button:hover,.group-sort-button:focus-visible{color:var(--brand-dark);background:#dcecfb}.group-sort-indicator{color:#8a96a8;font-size:.72rem}.group-results-table thead th[aria-sort=ascending] .group-sort-indicator,.group-results-table thead th[aria-sort=descending] .group-sort-indicator{color:var(--brand-dark)}.group-results-table td.num,.group-results-table th.num{font-variant-numeric:tabular-nums;text-align:right}.group-results-table tbody tr:hover td,.group-results-table tbody tr:hover th{background:#f4f9ff}.info-tip{cursor:help;vertical-align:middle;flex-shrink:0;align-items:center;margin-left:4px;display:inline-flex;position:relative}.info-tip .info-tip-icon{width:auto;height:17px;display:block}.info-tip:hover .info-tip-icon,.info-tip:focus-visible .info-tip-icon{opacity:.8}.info-tip-bubble{background:var(--foreground);color:#fff;letter-spacing:normal;opacity:0;pointer-events:none;text-align:left;text-transform:none;white-space:pre-line;z-index:60;border-radius:8px;width:max-content;max-width:260px;padding:9px 11px;font-size:.75rem;font-weight:600;line-height:1.45;transition:opacity .12s,transform .12s;position:absolute;bottom:calc(100% + 8px);left:auto;right:0;transform:translateY(4px);box-shadow:0 8px 24px #10203340}.info-tip-bubble:after{border:6px solid #0000;border-top-color:var(--foreground);content:"";position:absolute;top:100%;right:6px}.info-tip:hover .info-tip-bubble,.info-tip:focus-visible .info-tip-bubble,.info-tip:focus-within .info-tip-bubble{opacity:1;transform:translateY(0)}.error-message{color:var(--danger);background:#fff1f0;border:1px solid #f5c2bd;border-radius:12px;margin-bottom:16px;padding:12px 14px;font-weight:700}.visually-hidden{clip:rect(0 0 0 0);clip-path:inset(50%);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.section-actions{gap:12px;margin-top:24px;display:flex}.story-empty{color:var(--muted);margin-top:20px;font-style:italic}.status-badge{border:1px solid var(--border);color:var(--foreground);letter-spacing:.04em;text-transform:uppercase;white-space:nowrap;background:#eef2f8;border-radius:999px;align-items:center;gap:6px;padding:4px 10px;font-size:.72rem;font-weight:800;display:inline-flex}.status-badge-dot{background:currentColor;border-radius:999px;width:7px;height:7px}.status-badge--draft{color:#4b5563;background:#f3f4f6;border-color:#d7dbe2}.status-badge--review{color:#8a5a00;background:#fff6e6;border-color:#f3d9a6}.status-badge--published{color:#1f7a45;background:#e7f6ec;border-color:#b7e2c5}.status-badge--pending{color:var(--brand-dark);background:#e8f1fb;border-color:#bcd9f3}.story-card-meta{justify-content:space-between;align-items:center;gap:10px;margin-bottom:4px;display:flex}.story-card-meta .eyebrow{margin:0}.story-card-title{margin:0 0 10px;font-size:1.2rem;line-height:1.3}.story-card-title a{color:var(--foreground)}.story-card-title a:hover,.story-card-title a:focus-visible{color:var(--brand-dark);text-decoration:underline}.story-card-facts{gap:8px;margin:14px 0 18px;display:grid}.story-card-facts div{flex-wrap:wrap;gap:4px 8px;display:flex}.story-card-facts dt{color:var(--muted);letter-spacing:.04em;text-transform:uppercase;font-size:.74rem;font-weight:800}.story-card-facts dd{color:var(--foreground);margin:0;font-size:.85rem}.story-card-actions a{align-items:center;gap:4px;display:inline-flex}.disclaimer-box{color:#6b4f1d;background:#fff7ed;border:1px solid #f3d9a6;border-radius:14px;margin-top:22px;padding:16px 18px}.disclaimer-box strong{color:#7a5712;margin-bottom:6px;display:block}.disclaimer-box p{color:#6b4f1d;margin:0;line-height:1.6}.disclaimer-box--standalone{margin-top:24px}.story-header-meta{align-items:center;gap:12px;margin-bottom:6px;display:flex}.story-header-meta .eyebrow{margin:0}.story-header-facts{grid-template-columns:repeat(auto-fit,minmax(160px,1fr));gap:14px;margin:24px 0 0;display:grid}.story-header-facts dt{color:var(--muted);letter-spacing:.04em;text-transform:uppercase;font-size:.74rem;font-weight:800}.story-header-facts dd{color:var(--foreground);margin:6px 0 0;font-weight:700}.story-section-heading{letter-spacing:-.02em;margin:28px 0 12px;font-size:clamp(1.3rem,2vw,1.8rem)}.story-body .story-section-heading:first-child{margin-top:0}.story-paragraph{color:var(--muted);margin:0 0 16px;line-height:1.75}.story-callout{border-left:4px solid var(--brand);border-radius:12px;margin:20px 0;padding:16px 18px}.story-callout strong{margin-bottom:6px;display:block}.story-callout p{margin:0;line-height:1.65}.story-callout--info{border-left-color:var(--brand);background:#eef5fc}.story-callout--warning{background:#fff7ed;border-left-color:#e08a1e}.story-bullets{margin:18px 0}.story-bullets strong{margin-bottom:8px;display:block}.story-bullets ul{color:var(--muted);margin:0 0 0 1.5rem;padding-left:1.25rem;line-height:1.7}.story-data-note{border:1px dashed var(--border);color:var(--muted);background:#f8fbff;border-radius:12px;margin:18px 0;padding:14px 16px;line-height:1.6}.story-data-note-label{color:var(--brand-dark);letter-spacing:.06em;text-transform:uppercase;margin-bottom:4px;font-size:.72rem;font-weight:800;display:block}.story-figure{margin:26px 0}.story-figure-image{border:1px solid var(--border);background:#f3f6fb;border-radius:16px;width:100%;max-width:100%;height:auto;display:block;box-shadow:0 12px 30px #0f24471a}.story-figure-caption{color:var(--muted);text-align:center;margin-top:10px;font-size:.8rem;line-height:1.5}.story-pullquote{border-left:5px solid var(--brand);margin:30px 0;padding:6px 0 6px 24px}.story-pullquote p{color:var(--brand-dark);letter-spacing:-.02em;margin:0;font-size:clamp(1.35rem,2.6vw,1.95rem);font-weight:700;line-height:1.3}.story-pullquote-cite{color:var(--muted);margin-top:10px;font-size:.85rem;font-style:normal;display:block}.story-stats{border:1px solid var(--border);border-radius:16px;margin:22px 0;padding:18px}.story-stats--alert{background:#fef2f2;border-color:#f3c7c7}.story-stats--neutral{background:#f8fbff}.story-stats--positive{background:#f0faf4;border-color:#c3e6cf}.story-stats-title{color:var(--brand-dark);letter-spacing:.07em;text-transform:uppercase;margin:0 0 14px;font-size:.74rem;font-weight:800}.story-stats-grid{grid-template-columns:repeat(auto-fit,minmax(140px,1fr));gap:14px;display:grid}.story-stat{flex-direction:column;gap:2px;display:flex}.story-stat-value{letter-spacing:-.03em;font-size:clamp(1.6rem,3.4vw,2.4rem);font-weight:800;line-height:1.05}.story-stats--alert .story-stat-value{color:#b91c1c}.story-stat-label{color:var(--muted);font-size:.82rem;font-weight:600}.story-stat-sub{color:var(--muted);margin-top:2px;font-size:.72rem}.story-stats-note{color:var(--muted);margin:14px 0 0;font-size:.78rem;line-height:1.5}.story-link-card{border:1px solid var(--border);border-left:4px solid var(--brand);color:inherit;background:#eef5fc;border-radius:12px;justify-content:space-between;align-items:center;gap:14px;margin:20px 0;padding:14px 16px;text-decoration:none;transition:background .15s,box-shadow .15s;display:flex}.story-link-card:hover{background:#e3eefa;box-shadow:0 6px 18px #0f24471f}.story-link-card-body{flex-direction:column;gap:4px;display:flex}.story-link-card-label{color:var(--brand-dark);font-weight:700}.story-link-card-description{color:var(--muted);font-size:.85rem;line-height:1.5}.story-link-card-arrow{color:var(--brand);flex-shrink:0;font-size:1.2rem}.story-media{width:80%;margin:26px auto}.story-callout,.story-stats,.story-data-note{width:80%;margin-inline:auto;box-shadow:0 10px 26px #0f244714}@media (max-width:768px){.story-media,.story-callout,.story-stats,.story-data-note{width:100%}}.story-media-link{border:1px solid var(--border);color:inherit;cursor:pointer;text-align:left;background:#fff;border-radius:16px;align-items:stretch;gap:22px;width:100%;padding:16px;text-decoration:none;transition:box-shadow .15s,transform .15s;display:flex;overflow:hidden}.story-media-link:hover{text-decoration:none;transform:translateY(-2px);box-shadow:0 16px 34px #0f24472e}.story-media-link:hover .story-media-link-badge{transform:translate(-50%,-50%)scale(1.06)}.story-media-link-thumb{background:#0b1b2d;border-radius:12px;flex:0 0 48%;align-self:flex-start;width:48%;height:auto;position:relative;overflow:hidden;box-shadow:0 10px 24px #0f244738}.story-media-link--compact .story-media-link-thumb{flex-basis:32%;width:32%}.story-media-link-thumb img{width:100%;height:auto;display:block}.story-media-link-thumb:after{content:"";background:linear-gradient(#08121e00 45%,#08121e73);position:absolute;inset:0}.story-media-link-badge{color:#fff;z-index:1;background:#08121eb8;border:2px solid #ffffffe6;border-radius:999px;justify-content:center;align-items:center;width:52px;height:52px;font-size:1.25rem;transition:transform .15s;display:flex;position:absolute;top:50%;left:50%;transform:translate(-50%,-50%);box-shadow:0 6px 18px #08121e66}.story-media-link-badge--play{background:#d61f26f2;border-width:3px;width:72px;height:72px}.story-media-link-badge--play:before{content:"";border:13px solid #0000;border-left:22px solid #fff;border-right-width:0;margin-left:5px;display:block}.story-media-link-body{flex-direction:column;flex:1 1 0;gap:8px;min-width:0;padding:12px 12px 12px 0;display:flex}.story-media-link-eyebrow{color:#b91c1c;letter-spacing:.07em;text-transform:uppercase;background:#fdeaea;border-radius:999px;align-self:flex-start;padding:4px 10px;font-size:.68rem;font-weight:800}.story-media-link-label{color:var(--brand-dark);letter-spacing:-.01em;font-size:clamp(1.1rem,1.8vw,1.4rem);font-weight:800;line-height:1.25}.story-media-link-desc{color:var(--muted);font-size:.9rem;line-height:1.55}.story-media-link-cta{color:#fff;background:#d61f26;border-radius:999px;align-self:flex-end;align-items:center;gap:8px;margin-top:auto;padding:8px 16px;font-size:.85rem;font-weight:700;display:inline-flex}.story-media-link-cta--watch{letter-spacing:.05em;text-transform:uppercase}.story-cta-play{border:5px solid #0000;border-left:9px solid #fff;border-right-width:0;display:inline-block}.story-media .story-figure-caption{text-align:left;margin-top:8px}@media (max-width:640px){.story-media-link{flex-direction:column}.story-media-link-thumb,.story-media-link--compact .story-media-link-thumb{flex:none;width:100%}}.story-modal{z-index:1000;background:#08121ee0;justify-content:center;align-items:center;padding:clamp(16px,4vw,48px);display:flex;position:fixed;inset:0}.story-modal-panel{background:#fff;border-radius:14px;flex-direction:column;max-width:min(960px,100%);max-height:92vh;display:flex;position:relative;overflow:hidden;box-shadow:0 24px 60px #00000073}.story-modal-panel--embed{width:100%;max-width:min(1100px,100%)}.story-modal-bar{color:#fff;background:#0b1b2d;justify-content:space-between;align-items:center;gap:12px;padding:10px 12px 10px 16px;display:flex}.story-modal-bar-title{text-overflow:ellipsis;white-space:nowrap;font-size:.95rem;font-weight:700;overflow:hidden}.story-modal-bar-actions{flex-shrink:0;align-items:center;gap:8px;display:flex}.story-modal-image{object-fit:contain;width:100%;height:auto;max-height:78vh;display:block}.story-modal-embed{background:#000;width:100%;height:70vh}.story-modal-embed iframe{border:0;width:100%;height:100%;display:block}.story-modal-close{color:#fff;cursor:pointer;background:#ffffff29;border:0;border-radius:999px;justify-content:center;align-items:center;width:34px;height:34px;font-size:1.4rem;line-height:1;display:flex}.story-modal-close:hover{background:#ffffff47}.story-modal-cta{color:#fff;white-space:nowrap;background:#d61f26;border-radius:999px;flex-shrink:0;padding:8px 14px;font-size:.82rem;font-weight:700;text-decoration:none}.story-modal-cta:hover{background:#b91c1c}.story-modal-note{color:var(--muted);margin:0;padding:12px 16px;font-size:.82rem;line-height:1.5}.story-chart{border:1px solid var(--border);background:#fff;border-radius:16px;margin:22px 0;padding:18px}.story-chart-title{margin-bottom:12px;font-weight:800}.story-chart-canvas{width:100%}.story-chart-note{color:var(--muted);margin-top:12px;font-size:.85rem;line-height:1.5}.story-chart--pending{background:#f8fbff;border-style:dashed}.chart-placeholder{text-align:center;flex-direction:column;justify-content:center;align-items:center;gap:8px;min-height:180px;display:flex}.chart-placeholder h4{margin:0;font-size:1.05rem}.chart-placeholder p{color:var(--muted);max-width:460px;margin:0;line-height:1.6}.evidence-list{gap:14px;margin-top:18px;display:grid}.evidence-card{border:1px solid var(--border);background:#f8fbff;border-radius:14px;flex-wrap:wrap;justify-content:space-between;align-items:flex-start;gap:14px;padding:18px;display:flex}.evidence-card-body{flex:1;min-width:240px}.evidence-card-title{margin:0 0 8px;font-size:1.05rem}.evidence-card-title a{color:var(--foreground)}.evidence-card-title a:hover,.evidence-card-title a:focus-visible{color:var(--brand-dark);text-decoration:underline}.evidence-card-meta{gap:8px;margin:12px 0 0;display:grid}.evidence-card-meta dt{color:var(--muted);letter-spacing:.04em;text-transform:uppercase;font-size:.72rem;font-weight:800}.evidence-card-meta dd{color:var(--foreground);margin:4px 0 0;font-size:.88rem;line-height:1.5}.evidence-card-link{color:var(--brand);white-space:nowrap;align-items:center;gap:4px;font-weight:800;display:inline-flex}.evidence-card-link:hover{color:var(--brand-dark);text-decoration:underline}@media (max-width:980px){.card-grid,.story-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.grid-toolbar,.hero-slider{grid-template-columns:1fr}.hero-slider-controls{flex-direction:row;justify-content:flex-start}.hero-slider-controls button.active{width:34px;height:12px}.toolbar-actions{align-items:stretch;margin-left:0;margin-right:0}.tax-year-filter-content,.tax-year-range{flex-direction:column}}@media (max-width:768px){.site-header{flex-wrap:wrap;row-gap:4px}.site-nav-toggle{display:flex}.site-nav{flex-direction:column;flex-basis:100%;gap:2px;padding:6px 0 4px;display:none}.site-nav.is-open{display:flex}.site-nav a{border-radius:8px;padding:10px 8px}.site-nav a:hover,.site-nav a.active{background:#ffffff1f}}@media (max-width:640px){.card-grid,.story-grid{grid-template-columns:1fr}}@media (max-width:1180px){.research-shell{width:100%;height:auto;overflow:visible}.grid-panel{height:auto;min-height:0}.grid-table-region{flex:none;height:460px;min-height:0}.tax-year-filter-panel{overflow:visible}.tax-year-filter-content{flex-direction:column;align-items:stretch;gap:8px}.tax-year-checkboxes{flex-wrap:wrap;height:auto;overflow-x:visible}.tax-year-filter-actions{justify-content:flex-start}.grid-summary-footer{flex-direction:column;align-items:stretch}.grid-source-note{min-width:0}.summary-items{justify-content:flex-start}.summary-item{flex:1 1 0;min-width:108px;padding:6px 8px}.summary-item>span{font-size:.6rem}.summary-item strong{font-size:.8rem}.summary-item>span.summary-subvalue{font-size:.66rem}}.concentration-charts{flex-direction:column;gap:28px;display:flex}.concentration-controls{flex-wrap:wrap;align-items:center;gap:12px;display:flex}.concentration-controls label{color:#0a3d66;font-weight:600}.concentration-controls select{color:#0a2540;background:#fff;border:1px solid #c6d2e0;border-radius:6px;padding:6px 10px;font-size:.95rem}.concentration-headline{color:#334a61;flex:240px;margin:0;font-size:.95rem}.concentration-headline strong{color:#0a3d66}.concentration-chart{margin:0}.concentration-chart-title{color:#0a3d66;margin-bottom:8px;font-size:1rem;font-weight:600}.concentration-chart-note{color:#5a6b7b;margin-top:8px;font-size:.85rem}.concentration-chart-row{grid-template-columns:repeat(2,minmax(0,1fr));gap:28px;display:grid}.concentration-chart--half{min-width:0}.concentration-state{color:#5a6b7b;text-align:center;background:#f6f9fc;border:1px dashed #c6d2e0;border-radius:8px;padding:24px}.concentration-state--error{color:#8a2a1c;text-align:left;background:#fdf3f1;border-color:#e2b4ad}.concentration-state--error p{margin:6px 0 0}.concentration-footnote{color:#5a6b7b;margin:0;font-size:.8rem}@media (max-width:760px){.concentration-chart-row{grid-template-columns:minmax(0,1fr)}}