Big Push? Experimental Evidence on Compliance Traps

Last registered on May 21, 2025

Pre-Trial

Trial Information

General Information

Title
Big Push? Experimental Evidence on Compliance Traps
RCT ID
AEARCTR-0015910
Initial registration date
May 20, 2025

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
May 21, 2025, 3:50 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

Affiliation
Lahore University of Management Sciences

Other Primary Investigator(s)

PI Affiliation
Columbia University
PI Affiliation
Harvard University
PI Affiliation
London School of Economics and Political Science

Additional Trial Information

Status
On going
Start date
2025-03-24
End date
2026-12-31
Secondary IDs
Prior work
This trial does not extend or rely on any prior RCTs.
Abstract
This study investigates whether informal markets remain stuck in low formalization due to self-reinforcing dynamics, which we call the "informality trap." We conduct a randomized field experiment among restaurants, targeting two channels: bringing informal businesses into the tax net and improving compliance among already registered firms. By experimentally varying the enforcement intensity across areas, we aim to understand whether improving the formalization of some businesses can trigger broader shifts across other businesses in the same area. The study will generate evidence on the dynamics of market formalization, the role of spillovers in tax compliance, and strategies to expand the tax base in developing country settings.
External Link(s)

Registration Citation

Citation
Asad, Sher Afghan et al. 2025. "Big Push? Experimental Evidence on Compliance Traps." AEA RCT Registry. May 21. https://doi.org/10.1257/rct.15910-1.0
Sponsors & Partners

Sponsors

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Experimental Details

Interventions

Intervention(s)
The intervention is designed to increase the formalization of restaurants within competitive clusters through active and sustained enforcement actions. It consists of two components:

Registration Enforcement for Unregistered Businesses: Restaurants identified as unregistered but eligible for taxation are issued compliance notices requiring them to register with the tax authority. Local research assistants work closely with enforcement officers to ensure proactive follow-up. Officers are instructed to facilitate the registration process, monitor the registration status of each treated business, and escalate action if delays occur. Field teams provide regular status updates to ensure that registration is pursued rigorously for all targeted businesses.

Tax Filing Enforcement for All Treated Businesses: All businesses assigned to treatment — whether newly registered, previously registered but non-filing, or already filing — are actively monitored to ensure timely filing of monthly sales tax returns. If a business fails to file in a given month, it receives a reminder notice. Continued non-compliance triggers the issuance of warning letters as per standard tax authority procedures. Local research assistants coordinate with enforcement officers to ensure that businesses are contacted, compliance reminders are issued promptly, and all follow-up actions are documented systematically.
Intervention Start Date
2025-03-24
Intervention End Date
2025-06-30

Primary Outcomes

Primary Outcomes (end points)
Cluster-level formality share, changes in cluster-level formality, threshold dynamics
Primary Outcomes (explanation)
We define cluster-level formality as the proportion of businesses within a cluster that filed a sales tax return. In addition, we will use other formality measures such as the fraction of firms registered and the fraction of firms paying taxes.

Secondary Outcomes

Secondary Outcomes (end points)
Cluster Level Outcomes to Establish First Stage: Fraction of firms that were sent notices to enforce compliance, fraction of firms that were forcibly registered, fraction of firms that were nudged to file returns.
Other cluster-level outcomes: Firms' entry and exit, compliance spillovers among untreated businesses.
Firm-level outcomes: reported sales, purchases, taxes, receipt issuance behavior, menu prices, customer engagement, foot traffic, service amenities.
Secondary Outcomes (explanation)

Experimental Design

Experimental Design
This study tests whether informal markets remain trapped in low levels of formalization by conducting a randomized enforcement intervention among restaurants. Businesses are grouped into geographically proximate competitive clusters based on travel distances. Clusters are randomly assigned to one of four enforcement saturation levels: 0%, 50%, 80%, or 100%, with assignment stratified by baseline formality and local income characteristics. Individual businesses are randomly assigned to treatment within treated clusters based on the cluster’s assigned saturation rate.
Experimental Design Details
Not available
Randomization Method
Randomization was done in the office on a computer.
Randomization Unit
Randomization is conducted at two levels. In Stage 1, clusters of geographically proximate restaurants are randomized to different enforcement saturation levels. In Stage 2, individual restaurants are randomized to treatment within treated clusters based on the cluster’s assigned saturation rate.
Was the treatment clustered?
Yes

Experiment Characteristics

Sample size: planned number of clusters
348 clusters
Sample size: planned number of observations
The number of restaurants in the pre-intervention sample was 6889; this number will likely change as restaurants enter/exit.
Sample size (or number of clusters) by treatment arms
Saturation Rate 0%: 122 clusters, 2365 restaurants (0 treated)
Saturation Rate 50%: 94 clusters, 2030 restaurants (959 treated)
Saturation Rate 80%: 93 clusters, 1960 restaurants (1472 treated)
Saturation Rate 100%: 39 clusters, 534 restaurants (534 treated)
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
Power calculations were conducted through simulated data generation under several candidate data-generating processes (DGPs), modeling different shapes of the transition equation between pre- and post-treatment formality. The simulations account for two-stage randomization (at cluster and restaurant level), stratification by baseline formality and local income classification, heterogeneous compliance rates across restaurant types (filers, registered non-filers, unregistered), and noise in formality outcomes. Four distinct statistical tests were employed to detect key features of the transition dynamics: Fully Parametric Test: Assumes that the true transition equation follows a specific S-shaped form, where formality evolves according to a parametric function with parameters governing the location and shape of steady states. The test focuses on whether the estimated parameters satisfy the mathematical conditions necessary for multiple equilibria, including an unstable steady state. Simulations show that the study has approximately 100% power to detect deviations from the null hypothesis when the true transition is S-shaped. Concavity Test (Komarova and Hidalgo, 2023 method): Non-parametrically tests whether the empirical relationship between baseline- and endline formality is globally concave. Since the existence of an informality trap would imply an S-shape (non-concavity), rejection of global concavity supports the existence of multiple steady states. The study achieves over 90% power to reject global concavity under plausible data-generating processes. Local Polynomial Test for Unstable Steady State: Estimates a smoothed non-parametric relationship between baseline and endline formality using local polynomial regression. An unstable steady state is detected if the fitted curve crosses the 45-degree line with a slope greater than one. Power simulations show over 80% power to detect such unstable steady states when they exist. Cubic Polynomial Regression Test: Fits a flexible cubic polynomial regression to model the relationship between baseline and endline formality. The key test is whether the cubic term is statistically different from zero, indicating the presence of non-linear dynamics such as an S-shape. The study achieves over 90% power to reject the null hypothesis of no cubic structure when the true transition is sufficiently non-linear. Power was estimated using 1,000 simulation replications for each design and hypothesis, with tests evaluated at a 5% significance level. These results confirm that the study is well-powered to detect the presence of non-linearities and multiple steady states in formality dynamics.
IRB

Institutional Review Boards (IRBs)

IRB Name
Lahore University of Management Sciences
IRB Approval Date
2023-02-27
IRB Approval Number
LUMS-IRB/02272023/SAA-FWA-00030383