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The typical README in social science journals serves the purpose of guiding a reader through the available material and a route to replicating the results in the research paper, including the description of the origins of data and/or description of programs. As such, a good README file should first provide a brief overview of the available material and a brief guide as to how to proceed from beginning to end, before then diving into the specifics. These template files structure such a README in a way that is compliant with the typical data and code workflow in the social sciences.
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Vilhuber et al. (2020) studied this question.