Tax Compliance of firms in the Dominican Republic
Last registered on April 17, 2019

Pre-Trial

Trial Information
General Information
Title
Tax Compliance of firms in the Dominican Republic
RCT ID
AEARCTR-0004096
Initial registration date
April 09, 2019
Last updated
April 17, 2019 8:22 PM EDT
Location(s)

This section is unavailable to the public. Use the button below to request access to this information.

Request Information
Primary Investigator
Affiliation
University of Chicago
Other Primary Investigator(s)
PI Affiliation
University of Texas at Dallas
PI Affiliation
University of Chicago
Additional Trial Information
Status
On going
Start date
2019-04-09
End date
2020-08-30
Secondary IDs
Abstract
This experiment explores the effect of tax morale messages on the tax compliance of firms in the Dominican Republic.
External Link(s)
Registration Citation
Citation
Holz, Justin, John List and Alejandro Zentner. 2019. "Tax Compliance of firms in the Dominican Republic." AEA RCT Registry. April 17. https://www.socialscienceregistry.org/trials/4096/history/45126
Sponsors & Partners

There are documents in this trial unavailable to the public. Use the button below to request access to this information.

Request Information
Experimental Details
Interventions
Intervention(s)
We send randomized tax messages to firms in the Dominican Republic to look at the effect on tax compliance.
Intervention Start Date
2019-04-09
Intervention End Date
2019-07-09
Primary Outcomes
Primary Outcomes (end points)
Measures of tax compliance used by Dirección General de Impuestos Internos.
Primary Outcomes (explanation)
Secondary Outcomes
Secondary Outcomes (end points)
Secondary Outcomes (explanation)
Experimental Design
Experimental Design
We send randomized tax messages to firms in the Dominican Republic to look at the effect on tax compliance.
Experimental Design Details
Not available
Randomization Method
Randomization was done using STATA
Randomization Unit
firm
Was the treatment clustered?
No
Experiment Characteristics
Sample size: planned number of clusters
168,497 firms. There are four types of firms that will be analyzed separately: firms that have already filed their taxes by the time messages have been sent, firms that are supposed to file by the tax deadline on April 30th, firms that are meant to file at a time later than this deadline, and firms that do not have to file.
Sample size: planned number of observations
168,497 firms
Sample size (or number of clusters) by treatment arms
Control = 28082
Omission to Commission = 28084
Jail Time = 28083
Public Disclosure = 28083
Omission to Commission with Jail Time = 28083
Omission to Commission with Public Disclosure = 28082
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
Supporting Documents and Materials

There are documents in this trial unavailable to the public. Use the button below to request access to this information.

Request Information
IRB
INSTITUTIONAL REVIEW BOARDS (IRBs)
IRB Name
Social and Behavioral Sciences Institutional Review Board at the University of Chicago.
IRB Approval Date
2019-03-27
IRB Approval Number
IRB19-0510