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

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
April 17, 2019, 8:22 PM EDT

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

Locations

Region

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://doi.org/10.1257/rct.4096-1.0
Former 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

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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
We implement six treatments where we vary the language used in the tax reminder message. These messages either frame tax evasion as an act of commission, mention a recent law that introduces jail time for tax evasion, or mention that going to trial for tax evasion will make their identity public. We also include messages with both commission framing and either jail time or public disclosure to look at the interaction.
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

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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

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