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Dec 5, 2018 at 15:06 vote accept user6441253
Dec 5, 2018 at 13:14 comment added D. Beck The whole reason you do a diff-in-diff analysis is that observations usually do not match in the outcome variable (and, of course, to get rid of time trends). If you had observations that have similar (or identical) determinants AND a similar outcome, you could just take the difference after the treatment. Importantly, a treatment is only meaningful when being applied randomly (i.e., the probability of being treated does not depend on your determinants). Otherwise you could make no (causal?) inference whether the treatment is driving your effect or one of the determinants.
Dec 4, 2018 at 12:47 comment added user6441253 Thanks a lot, I will look at it. But just out of curiosity: do you know what would be wrong in matching directly the values of the outcome variable before the treatment date? Thanks again
Dec 4, 2018 at 12:39 history answered D. Beck CC BY-SA 4.0