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Field Before After
Trial Status completed on_going
Trial End Date March 31, 2023 December 31, 2024
Last Published May 10, 2023 04:45 PM January 18, 2024 10:40 AM
Intervention (Public) The local government implemented a progressive tax reform in the local property tax, with reductions in the tax rate for properties with the lowest values and increases for those with the highest values. We partnered with the municipality to target the universe of around 100.000 taxpayers with letters outlining the reform and whether the recipient's tax rate was reduced, increased or stayed the same because of her property's valuation. The key aspect of our mailing campaign was the salience of the progressive tax reform: while the baseline letter only stated whether the receipient's tax rate had changed, the treatment letter provided details about the progressive nature of the reform. The local government implemented a progressive tax reform in the local property tax, with reductions in the tax rate for properties with the lowest values and increases for those with the highest values. We partnered with the municipality to target the universe of around 100.000 taxpayers with letters outlining the reform and whether the recipient's tax rate was reduced, increased or stayed the same because of her property's valuation. The key aspect of our mailing campaign was the salience of the progressive tax reform: while the baseline letter only stated whether the receipient's tax rate had changed, the treatment letter provided details about the progressive nature of the reform. UPDATE 2024: A second round of the mailing experiment and a new survey were conducted at the end of 2023/start of 2024 for the tax bills for the year 2024. Please see attached document for details.
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Irbs

Field Before After
IRB Name University of Nottingham, School of Economics, Research Ethics Committee
IRB Approval Date March 08, 2023
IRB Approval Number 20230308
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Field Before After
IRB Name CEDLAS-Universidad Nacional de La Plata
IRB Approval Date January 18, 2024
IRB Approval Number 20240118 (revision of 20230109)
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