Primary Outcomes (end points)
1. Total value of VAT invoices received when making purchases from suppliers or capital improvements to the business
2. Share of stocking or capital improvement transactions that lead to the receipt of a valid VAT invoice (as a share of all stocking/capital improvement purchases)
3. VAT-related shopping behaviors, including switching to a VAT-registered supplier, reallocating business to an existing VAT-registered supplier, and inquiring after the VAT registration status of an existing or potential supplier
4. The share of stocking/capital purchases from regular suppliers, where regular suppliers are those from whom the firm has made at least two recent purchases, and from which it plans to purchase again
5. The strength of relational contracts with suppliers
Update, July 2023: The primary outcomes for the messaging experiment are 1 and 2 above; the secondary outcomes for the messaging experiment are 3,4, and 5.