Does information about tax shifting shift tax preferences?

Last registered on November 15, 2024
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Pre-Trial

Trial Information

General Information

Title
Does information about tax shifting shift tax preferences?
RCT ID
AEARCTR-0014735
Initial registration date
October 31, 2024

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
November 15, 2024, 5:12 PM EST

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
Lisa Windsteiger
Affiliation
University of Salzburg and ifo Institute
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Other Primary Investigator(s)

PI Name
Sarah Necker
PI Affiliation
ifo Institute and FAU Erlangen-Nuremberg
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PI Name
Fabian Böhme
PI Affiliation
ifo Institute and FAU Erlangen-Nuremberg
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Additional Trial Information

Status
In development
Start date
2024-11-04
End date
2025-10-31
Keywords
Behavior, Welfare
Additional Keywords
incidence, preferences, taxation, survey experiment
JEL code(s)
C9, H25, D8
Secondary IDs
Prior work
This trial does not extend or rely on any prior RCTs.
Abstract
We conduct an online survey experiment in Germany designed to investigate whether individuals’ preferences for corporate taxation change when they are informed about tax shifting.
External Link(s)

Registration Citation

Citation
Böhme, Fabian, Sarah Necker and Lisa Windsteiger. 2024. "Does information about tax shifting shift tax preferences?." AEA RCT Registry. November 15. https://doi.org/10.1257/rct.14735-1.0
Sponsors & Partners
Experimental Details

Interventions

Intervention(s)
We conduct an online survey experiment in Germany where we investigate whether individuals’ preferences for corporate taxation change when they are informed about tax shifting.
Intervention Start Date
2024-11-04
Intervention End Date
2025-10-31

Primary Outcomes

Primary Outcomes (end points)
Preferred corporate tax rate, willingness to sign appeal to government
Primary Outcomes (explanation)

Secondary Outcomes

Secondary Outcomes (end points)
Secondary Outcomes (explanation)

Experimental Design

Experimental Design
The experimental component of our research design consists of the provision of information about the incidence of corporate taxation in a between-subject design.
Experimental Design Details
Not available
Randomization Method
randomization done within online survey experiment
Randomization Unit
individual
Was the treatment clustered?
No

Experiment Characteristics

Sample size: planned number of clusters
6000 individuals
Sample size: planned number of observations
6000 individuals
Sample size (or number of clusters) by treatment arms
1000 individuals
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
Supporting Documents and Materials
IRB

Institutional Review Boards (IRBs)

IRB Name
Ethikkommission des Fachbereichs Wirtschafts- und Sozialwissenschaften, FAU Erlangen-Nürnberg
IRB Approval Date
2024-04-12
IRB Approval Number
N/A
Analysis Plan

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