Replication Package: Who benefits, who pays? Distributional incidence of China's new energy vehicle tax exemption and the road financing trade-off

Replication package for the paper “Who benefits, who pays? Distributional incidence of China's new energy vehicle tax exemption and the road financing trade-off” (submitted to Energy Economics). Contents: data/ — the cleaned, de-identified series-month panel of the Chinese passenger-vehicle market (80,501 series-months, 2007–2026) and the aggregate outputs behind every table and figure; code/ — Python scripts that clean the raw series, build the tax-expenditure and income-decile mappings (CHFS 2019/2021), estimate the 2022 purchase-tax quasi-experiment, and reproduce all tables and figures including the appendix exhibits; figures/ — vector PDF figures; README.md — software stack, run order, and the output-to-manuscript map. Platform identifiers are removed from all deposited data; raw web-page data from 16888.com and Autohome remain subject to the providers' terms of use. The China Household Finance Survey microdata are available to registered academic users through the CHFS data platform. Corresponding author: Dan Li ([e-mail]).