| Field | Before | After |
|---|---|---|
| Field Last Published | Before July 20, 2023 03:47 AM | After July 20, 2023 03:53 AM |
| Field Study Withdrawn | Before | After No |
| Field Intervention Completion Date | Before | After April 30, 2018 |
| Field Data Collection Complete | Before | After Yes |
| Field Final Sample Size: Number of Clusters (Unit of Randomization) | Before | After 1235 firm pairs. |
| Field Was attrition correlated with treatment status? | Before | After No |
| Field Final Sample Size: Total Number of Observations | Before | After 1235 firm pairs. |
| Field Final Sample Size (or Number of Clusters) by Treatment Arms | Before | After 494 Control, 741 treatment (242 buyer only, 238 seller only, 261 buyer & seller). |
| Field Is there a restricted access data set available on request? | Before | After Yes |
| Field Restricted Data Contact | Before | After [email protected] |
| Field Program Files | Before | After No |
| Field Data Collection Completion Date | Before | After December 31, 2018 |
| Field Is data available for public use? | Before | After No |
| Field | Before | After |
|---|---|---|
| Field External Link URL | Before https://cepr.org/publications/dp18151 | After https://www.theigc.org/collections/information-fiscal-capacity-and-tax-enforcement-experimental-evaluation |
| Field External Link Description | Before Working paper | After |
| Field | Before | After |
|---|---|---|
| Field Paper Abstract | Before | After We use information on firms’ trading networks from VAT return data to design a randomized tax compliance intervention in Uganda. In treated pairs, either the seller, the buyer, or both receive letters listing discrepancies detected in past tax returns. The amendment rate is 22 percentage points higher in the treatment group, compared to 1.8% in the control group. We find spillover effects within treated firm pairs and in transactions with their untreated trading partners. Overall, there is a small increase in VAT liability for the amended returns. The intervention also leads to fewer discrepancies in subsequent tax declarations. |
| Field Paper Citation | Before | After Almunia, Miguel, David Henning, Justine Knebelmann, Dorotyh Nakyambadde and Lin Tian (2023), “Leveraging Trading Networks to Improve Tax Compliance: Experimental Evidence from Uganda”, CEPR Discussion Paper No. 18151. |
| Field Paper URL | Before | After https://cepr.org/publications/dp18151 |