Replication data and code for: Second-home taxation across Welsh local authorities: Capitalisation, reclassification and housing access

Replication data and estimation code for a study of the council tax premium on second homes in Wales. analysis_panel.csv is a panel of English and Welsh local authorities by calendar year, 1995 to 2026, combining the UK House Price Index (HM Land Registry and Office for National Statistics) for prices, transactions and the split of purchases between cash and mortgage funding; the Welsh Government Council Tax Dwellings statistical release for chargeable second homes and the premium rate charged by each authority; and Valuation Office Agency non-domestic rating statistics (special category code 131) for self-catering units. R_analysis.R reproduces all tables and figures.