Replication Package for “Short-Run VAT Pass-Through in the European Union: Weighting and Sector Composition in Multi-Category Reforms”

<p dir="ltr">Replication package for the article “Short-Run VAT Pass-Through in the European Union: Weighting and Sector Composition in Multi-Category Reforms”.</p><p dir="ltr">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.</p><p dir="ltr">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.</p><p dir="ltr">Source data are derived from public Eurostat Harmonised Index of Consumer Prices (HICP) and HICP at constant tax rates (HICP-CT) data.