Value-Added Tax Pass-Through Determinants Replication Data

A source of replication materials for a study on the supply and demand determinants of heterogeneous Value-Added Tax pass-through. The data supports the analysis published in the National Tax Journal. Specific details on row count, column count, and file formats are unavailable.

Use Cases

• Replicate econometric models analyzing VAT pass-through rates across different market structures.
• Examine the relationship between supply-side elasticity estimates and final consumer prices.
• Investigate demand-side factors influencing the incidence of VAT changes on heterogeneous products.

Strengths

• Data is directly linked to a peer-reviewed publication in the National Tax Journal.
• Authored by a recognized researcher in the field, Matthieu Bellon.
• Maintained within an academic data repository (Dataverse) with a last update recorded in February 2026.

Limitations

• The core dataset structure, including rows, columns, and sample data, is unspecified.
• The scope and temporal coverage of the underlying empirical data are unknown.
• License and file format information is not provided, complicating reuse assessment.

Provenance

Source

National Tax Journal Dataverse

Collection Method

Replication data for an academic econometrics study.

Freshness

Last updated 2026-02-05.