Rental income tax compliance

Last registered on December 18, 2019
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Pre-Trial

Trial Information

General Information

Title
Rental income tax compliance
RCT ID
AEARCTR-0002575
Initial registration date
November 08, 2017

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 09, 2017, 11:46 PM EST

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

Last updated
December 18, 2019, 7:07 AM EST

Last updated is the most recent time when changes to the trial's registration were published.

Locations

Country
Finland
Region

Primary Investigator

Name
Kaisa Kotakorpi
Affiliation
VATT Institute for Economic Research
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Other Primary Investigator(s)

PI Name
Essi Eerola
PI Affiliation
VATT Institute for Economic Research
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PI Name
Tuomas Kosonen
PI Affiliation
Labour Institute for Economic Research
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PI Name
Teemu Lyytikäinen
PI Affiliation
VATT Institute for Economic Research
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Additional Trial Information

Status
On going
Start date
2014-09-01
End date
2021-12-31
Keywords
Governance, Welfare
Additional Keywords
tax evasion, tax compliance, rental income, third party information, enforcement
JEL code(s)
Secondary IDs
Abstract
We use a field experiment to study the determinants of rental income tax compliance. We compare the effects of providing simplifying information on the tax filing procedure and requirements; increased audit intensity; and notifying taxpayers of the existence of third party information.
External Link(s)

Registration Citation

Citation
Eerola, Essi et al. 2019. "Rental income tax compliance." AEA RCT Registry. December 18. https://doi.org/10.1257/rct.2575-1.1
Former Citation
Eerola, Essi et al. 2019. "Rental income tax compliance." AEA RCT Registry. December 18. https://www.socialscienceregistry.org/trials/2575/history/59128
Sponsors & Partners

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Experimental Details

Interventions

Intervention(s)
Intervention Start Date
2016-04-21
Intervention End Date
2016-10-31

Primary Outcomes

Primary Outcomes (end points)
reported income and deductions
Primary Outcomes (explanation)

Secondary Outcomes

Secondary Outcomes (end points)
other forms of tax evasion; asset ownership; spillover effects (in personal networks and across regions)
Secondary Outcomes (explanation)

Experimental Design

Experimental Design
We implemented four treatments. (i) A neutral reminder to file tax returns; (ii) Information on how to file rental income; (iii) Letter on intensified enforcement of rental income taxation; (iv) Letter on intensified enforcement of rental income taxation and mention of third party information on ownership of dwellings; (v) random audits for groups iii and iv.
Experimental Design Details
Randomization Method
randomization done in office by a computer
Randomization Unit
Landlord and block (geographic area)
Was the treatment clustered?
Yes

Experiment Characteristics

Sample size: planned number of clusters
1311 postcodes
Sample size: planned number of observations
Roughly 150,000 potential landlords of which 44964 in treatment groups.
Sample size (or number of clusters) by treatment arms
group (i) 8994, group (ii) 8993, group (iii) 8991 and group (iv) 17986.
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
Supporting Documents and Materials
IRB

Institutional Review Boards (IRBs)

IRB Name
IRB Approval Date
IRB Approval Number
Analysis Plan

Post-Trial

Post Trial Information

Study Withdrawal

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Intervention

Is the intervention completed?
No
Data Collection Complete
Data Publication

Data Publication

Is public data available?
No

Program Files

Program Files
Reports, Papers & Other Materials

Relevant Paper(s)

Reports & Other Materials