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Does the opportunity to voice your opinion on the tax system give tax payers agency and increase tax compliance? A randomized field experiment.
Last registered on October 31, 2019

Pre-Trial

Trial Information
General Information
Title
Does the opportunity to voice your opinion on the tax system give tax payers agency and increase tax compliance? A randomized field experiment.
RCT ID
AEARCTR-0002734
Initial registration date
February 14, 2018
Last updated
October 31, 2019 12:23 PM EDT
Location(s)

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Primary Investigator
Affiliation
Andreas Olden
Other Primary Investigator(s)
PI Affiliation
Saïd Business School
PI Affiliation
Norwegian School of Economics
PI Affiliation
Norwegian School of Economics
PI Affiliation
Harvard Business School
PI Affiliation
Joseph M. Katz Graduate School of Business
PI Affiliation
Norwegian School of Economics
Additional Trial Information
Status
In development
Start date
2018-02-15
End date
2020-02-15
Secondary IDs
Abstract
This field experiment explores how providing taxpayers with voice and agency on the tax system impacts tax compliance. The field experiment is run on potentially the 100 000 smallest businesses in a Scandinavian country, with an expected sample size of 30 000. There are two treatment groups and a baseline group. The first treatment groups is given a text that signals strong voice and influence in shaping the future of the tax system. In addition, they are given several specific questions on the tax system and delivery platform, as well as open-ended comment boxes throughout the delivery platform. Then second treatment group is told that tax Norway want to simplify the tax system as well, but with less emphasis on voice, and no emphasis on influence. They are given the same questions and comment-boxes as treatment group 1. The third groups is the baseline. They are told that the tax administration wants to survey accounting skills, and are asked three questions and given one comment box in total, all of which comes at the very end of the platform, after they have filled in their tax returns. By varying the level of agency and voice, we will causally identify the effects of voice and agency on tax compliance. Tax compliance is measured by looking at taxable income, in particular operating income, operating costs, the operating margin, and in particular deductions. The smallest businesses are very heteregenous, and we will conduct heterogeneity tests for gender, region, age, type of business, income level, and date of filing the tax returns.
External Link(s)
Registration Citation
Citation
Cappelen, Alexander et al. 2019. "Does the opportunity to voice your opinion on the tax system give tax payers agency and increase tax compliance? A randomized field experiment.." AEA RCT Registry. October 31. https://doi.org/10.1257/rct.2734-2.1.
Former Citation
Cappelen, Alexander et al. 2019. "Does the opportunity to voice your opinion on the tax system give tax payers agency and increase tax compliance? A randomized field experiment.." AEA RCT Registry. October 31. https://www.socialscienceregistry.org/trials/2734/history/56295.
Experimental Details
Interventions
Intervention(s)
Intervention Start Date
2018-02-15
Intervention End Date
2018-10-31
Primary Outcomes
Primary Outcomes (end points)
Taxable income, operating income, operating costs, the operating margin, and in particular deductions.
Primary Outcomes (explanation)
Secondary Outcomes
Secondary Outcomes (end points)
Secondary Outcomes (explanation)
Experimental Design
Experimental Design
A large scale field experiment on taxpayers, providing them with voice and agency.
Experimental Design Details
Not available
Randomization Method
Randomization is done within the platform by computer generated random draw
Randomization Unit
Individual/firm (depending on whether self-employed or incorporated firm)
Was the treatment clustered?
No
Experiment Characteristics
Sample size: planned number of clusters
No clusters
Sample size: planned number of observations
30,000 individuals or firms
Sample size (or number of clusters) by treatment arms
We expect 30 000, with 10 000 in each of the treatment arms, and 10 000 in the baseline. 30 000 were the number of users of the platform we randomize within last year, but the 100 000 smallest firms qualify to use the platform.
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
IRB
INSTITUTIONAL REVIEW BOARDS (IRBs)
IRB Name
IRB Approval Date
IRB Approval Number