2026-10-06T17:02:32Z
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oai:figshare.com:article/33826741
2026-09-16T01:57:47Z
category_25951
category_29602
item_type_3
month_year_09_2026
Dataset for "Not All Taxes Are Equal: Differential Effects of Sugar Taxes on Global Trade Flows"
Sung Ju Cho (19842249)
Agricultural economics
International trade and investment law
SSB taxes
international trade
structural gravity
domestic trade
tax policy
<p dir="ltr">Not All Taxes Are Equal: Differential Effects of Sugar Taxes on Global Trade Flows</p><p><br></p><p dir="ltr">DATASET PACKAGE</p><p><br></p><p dir="ltr">Files</p><p dir="ltr">analysis_data.csv Final merged trade, policy and income data.</p><p dir="ltr">policy_records.csv National policy attributes and source references.</p><p dir="ltr">readme.txt Data construction and variable definitions.</p><p><br></p><p dir="ltr">Coverage and construction</p><p dir="ltr">The dataset contains 16,460,039 exporter-importer-industry-year observations</p><p dir="ltr">for 1991-2023: agriculture (industry codes 1-26) and processed products (36-53,</p><p dir="ltr">including beverages and tobacco). International and domestic flows are retained,</p><p dir="ltr">including zero values. Trade values are in millions of current US dollars.</p><p><br></p><p dir="ltr">Trade records are joined to bilateral controls by exporter, importer and year,</p><p dir="ltr">and to national tax status by importer and year. Country codes link the sources.</p><p dir="ltr">National treatment begins in the recorded adoption year; local taxes are not</p><p dir="ltr">assigned national treatment. Tax design and stated objectives use the August</p><p dir="ltr">2023 policy snapshot, without reconstructing subsequent amendments. Income</p><p dir="ltr">groups are time-invariant World Bank classifications from the country lookup.</p><p dir="ltr">GATT/WTO status is held at its 2019 value for 2020-2023. PTA status uses Larch's</p><p dir="ltr">database, with Dynamic Gravity data as a fallback; unmatched bilateral-control</p><p dir="ltr">records are coded zero. Model-specific estimation exclusions are not applied.</p><p><br></p><p dir="ltr">Sources</p><p dir="ltr">Trade: ITPD-E Release 2025, USITC.</p><p dir="ltr">https://www.usitc.gov/data/gravity/gravity_portal_itpd_e</p><p dir="ltr">Trade agreements: Mario Larch's Regional Trade Agreements Database,</p><p dir="ltr">11 January 2026 release.</p><p dir="ltr">https://www.ewf.uni-bayreuth.de/de/forschung/RTA-daten/index.html</p><p dir="ltr">GATT/WTO membership and supplementary PTA records: Dynamic Gravity Dataset.</p><p dir="ltr">https://www.usitc.gov/data/gravity/dgd.htm</p><p dir="ltr">Tax policies: World Bank Global SSB Tax Database, August 2023 release.</p><p dir="ltr">https://ssbtax.worldbank.org/</p><p dir="ltr">Income: World Bank country income classification.</p><p dir="ltr">https://datahelpdesk.worldbank.org/knowledgebase/articles/906519</p><p><br></p><p dir="ltr">Variables: analysis_data.csv</p><p dir="ltr">Unique key: i, j, k, t.</p><p dir="ltr">i, j Numeric exporter and importer identifiers, on a common coding.</p><p dir="ltr">iso3_o, iso3_d Three-letter exporter/importer codes, including historical codes.</p><p dir="ltr">k, industry ITPD-E industry code and corresponding industry description.</p><p dir="ltr">t Calendar year.</p><p dir="ltr">v Trade value, millions of current US dollars.</p><p dir="ltr">BRDR 1 for international trade; 0 for domestic trade (i = j).</p><p dir="ltr">st_d 1 when the importer has a national SSB tax in that year; 0 otherwise.</p><p dir="ltr">taxintro_d National adoption year; 0 if no national adoption is recorded.</p><p dir="ltr">specific 1 for an importer with a specific or mixed national tax; 0 otherwise.</p><p dir="ltr">health 1 for an importer with a stated health-objective policy; 0 otherwise.</p><p dir="ltr">income_group World Bank income category; "Not classified" where recorded.</p><p dir="ltr">highinc 1 for high income; 0 otherwise, including unclassified importers.</p><p dir="ltr">inc_classified 1 for membership in one of the four standard income groups; 0 otherwise.</p><p dir="ltr">gattwto 1 for joint GATT or joint WTO membership; 0 otherwise.</p><p dir="ltr">agree_pta 1 when a preferential trade agreement is in force; 0 otherwise.</p><p dir="ltr">main_importer 0 for USA, CAN, ESP and FSM as importers; 1 otherwise.</p><p><br></p><p dir="ltr">Variables: policy_records.csv</p><p dir="ltr">One record per national policy jurisdiction (117 records); unique key: iso3.</p><p dir="ltr">Match iso3 to iso3_d in the trade data. Some policy jurisdictions are outside</p><p dir="ltr">the trade sample; importers without a national policy record remain untreated.</p><p dir="ltr">iso3, jurisdiction Harmonised country code and source jurisdiction name.</p><p dir="ltr">taxintro, date_imp Adoption year and implementation-date field.</p><p dir="ltr">instrument, structure Tax instrument and ad valorem/mixed/specific structure.</p><p dir="ltr">health_obj Source indicator for a stated health objective (1 = yes).</p><p dir="ltr">products, exclusions Product coverage and exemptions, as recorded in the source.</p><p dir="ltr">rate Source tax-rate entry, interpreted with the tax-base fields.</p><p dir="ltr">basis_specific, basis_advalorem Source descriptions of the respective tax bases.</p><p dir="ltr">legislation Legislative references supplied by the source.</p><p dir="ltr">url_1, url_2, url_3 Source links supplied with the policy record.</p><p><br></p><p dir="ltr">Both CSV files use UTF-8 encoding and a header row. Blank cells indicate missing</p><p dir="ltr">or inapplicable information. Policy text fields retain the source wording.</p><p><br></p>
2026-09-16T01:57:47Z
Dataset
Dataset
10.6084/m9.figshare.33826741.v1
https://figshare.com/articles/dataset/Dataset_for_Not_All_Taxes_Are_Equal_Differential_Effects_of_Sugar_Taxes_on_Global_Trade_Flows_/33826741
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