2026-10-07T20:38:22Z https://api.figshare.com/v2/oai

oai:figshare.com:article/33945682 2026-09-20T16:29:47Z category_25993 category_26023 item_type_3 month_year_09_2026

Replication Package for “Short-Run VAT Pass-Through in the European Union: Weighting and Sector Composition in Multi-Category Reforms” Petr Hájek (25078060) Public economics - taxation and revenue Panel data analysis value-added tax VAT pass-through consumer prices tax incidence HICP HICP-CT European Union replication data panel data VAT reforms Replication package for the article “Short-Run VAT Pass-Through in the European Union: Weighting and Sector Composition in Multi-Category Reforms”.The archive contains the frozen 2019–2025 five-digit EU-27 HICP/HICP-CT panel used in the analysis, the mechanically screened and legally adjudicated VAT event registry, inference-ready analysis stacks, analysis and inference code, machine-readable robustness and diagnostic outputs, publication-facing table CSV files, and figure-generation files.The primary empirical design is frozen at v2.4r2. The package includes documentation of data provenance and reproduction checks. The principal cluster-inference and alternative-estimand outputs were reproduced byte-for-byte during the pre-submission audit, and the frozen validation gate passes 211/211 consistency checks.Source data are derived from public Eurostat Harmonised Index of Consumer Prices (HICP) and HICP at constant tax rates (HICP-CT) data. The research panel is a processed and adapted version prepared by the author; Eurostat is not responsible for the processing or analysis.See README_FIRST.md for the package structure, provenance information, reproduction workflow, and file locations. 2026-09-20T16:29:47Z Dataset Dataset 10.6084/m9.figshare.33945682.v1 https://figshare.com/articles/dataset/Replication_Package_for_Short-Run_VAT_Pass-Through_in_the_European_Union_Weighting_and_Sector_Composition_in_Multi-Category_Reforms_/33945682 CC BY 4.0