Real Estate Tax Compliance in Liberia

Last registered on March 30, 2023
View Trial History

Pre-Trial

Trial Information

General Information

Title
Real Estate Tax Compliance in Liberia
RCT ID
AEARCTR-0011158
Initial registration date
March 28, 2023

Initial registration date is when the trial was registered.

It corresponds to when the registration was submitted to the Registry to be reviewed for publication.

First published
March 30, 2023, 3:56 PM EDT

First published corresponds to when the trial was first made public on the Registry after being reviewed.

Locations

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Primary Investigator

Name
Oyebola Okunogbe
Affiliation
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Other Primary Investigator(s)

Additional Trial Information

Status
On going
Start date
2014-03-01
End date
2023-10-10
Keywords
Governance
Additional Keywords
Taxation
JEL code(s)
Secondary IDs
Prior work
This trial does not extend or rely on any prior RCTs.
Abstract
This study examines ways of increasing tax compliance, leveraging an investment in the state's detection capacity
External Link(s)

Registration Citation

Citation
Okunogbe, Oyebola. 2023. "Real Estate Tax Compliance in Liberia." AEA RCT Registry. March 30. https://doi.org/10.1257/rct.11158-1.0
Sponsors & Partners

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Experimental Details

Interventions

Intervention(s)
There are two main interventions
1. The detection treatment is a tax notice that includes the photograph of the property and the name of the property owner
2. The penalty treatment is a tax notice that provides information on penalties for non-compliance
Intervention Start Date
2017-03-01
Intervention End Date
2017-04-30

Primary Outcomes

Primary Outcomes (end points)
Tax payment
Responding to the tax notice
Primary Outcomes (explanation)

Secondary Outcomes

Secondary Outcomes (end points)
Secondary Outcomes (explanation)

Experimental Design

Experimental Design
There are four arms in the experiment.
1. The control group receives a notice requesting payment and giving instructions on procedures to comply.
2. The detection arm receives a similar tax notice as the control group but that also includes the photograph of the property and the name of the property owner.
3. The penalty arm receives a similar tax notice as the control group but that also provides information on penalties for non-compliance.
4. The detection and penalty arm receives a similar tax notice as the control group but that also includes the photograph of the property and the name of the property owner, and provides information on penalties for non-compliance.
Experimental Design Details
Not available
Randomization Method
Randomization in office by computer
Randomization Unit
Individual
Was the treatment clustered?
No

Experiment Characteristics

Sample size: planned number of clusters
400 property owners
Sample size: planned number of observations
400 property owners
Sample size (or number of clusters) by treatment arms
100 property owners in each of the 4 treatment arms
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
Supporting Documents and Materials
IRB

Institutional Review Boards (IRBs)

IRB Name
Harvard University IRB
IRB Approval Date
2014-03-01
IRB Approval Number
14-1833
Analysis Plan