Tax Breaks for Swing States: Replication Data on Political Bargaining and Firm Outcomes

Sahil Raina and Sheng-Jun Xu produced this replication package for their study on the relationship between political swing states and targeted tax policies. Published via the Review of Corporate Finance Studies Dataverse, the collection includes the data and code necessary to analyze firm outcomes in the context of political bargaining.

Use Cases

• Replicating the econometric models to verify the impact of swing state status on firm-level tax breaks
• Analyzing firm outcomes such as investment or profitability in relation to targeted political policies
• Studying the geographic distribution of tax incentives across different political climates

Strengths

• Includes full replication code for transparency
• Peer-reviewed research foundation from the Review of Corporate Finance Studies
• Links political variables with firm-level financial data

Limitations

• Specific record counts and column names are not detailed in the metadata
• Scope is limited to the specific variables and timeframes defined in the Raina and Xu study
• Geographic focus is likely restricted to the United States based on the 'Swing States' context

Provenance

Source

Review of Corporate Finance Studies Dataverse

Collection Method

Compiled from corporate financial records and political election data for academic research.

Freshness

Last updated March 2026 according to repository metadata.

Geography

United States