Replication package for "What did not converge: the regional take-up of a uniform fiscal instrument in Italy, 2016–2026"

Replication package for a study of the regional take-up of Italy's preferential flat tax on performance-related bonuses (Law 208/2015). The deposit reconstructs a monthly panel of 122,250 company- and territory-level collective agreements filed with the Italian Ministry of Labour between 2016 and 2026, normalises it by regional employment from the ISTAT Frame territoriale, and computes the convergence and decomposition diagnostics reported in the article. It contains the panel in Excel and CSV form, the denominators and derived rates, and the Python scripts that extract the ministerial tables and build both datasets. See README.md for the source files required and the directory layout expected.