Replication package for: Retail pass-through of fuel subsidies and tax changes: evidence from Japan's staged abolition of provisional fuel-tax rates

Replication materials for the empirical study “Retail pass-through of fuel subsidies and tax changes: evidence from Japan's staged abolition of provisional fuel-tax rates.” The archive contains public-source policy and price files, cleaned analysis panels, portable Python code, final empirical outputs, a codebook, source documentation, replication instructions, and SHA-256 checksums. The principal analysis uses Japan’s weekly Petroleum Product Price Survey for 1990–2026 to estimate retail pass-through of 2025–26 fuel-subsidy steps and provisional fuel-tax changes, with 2008 historical comparisons. The public replication sequence reproduces the primary price pass-through results, statutory tax-subsidy swap tests, 2008 price analysis, historical-placebo inference, international-price robustness, and retail-wholesale margin decomposition. Petroleum Association of Japan historical sales and service-station-count data are not redistributed because the provider restricts public redistribution of historical data. Consequently, the quantity-response and competition-heterogeneity extensions are documented but not publicly reproducible from this archive. These restrictions do not affect the primary price pass-through analysis. Code is released under the MIT License. Author-created documentation and derived data are released under CC BY 4.0. Included source files remain subject to their original providers’ terms.