Increasing Tax Compliance: The Role of Detection and Enforcement Capacity
Last registered on June 10, 2019

Pre-Trial

Trial Information
General Information
Title
Increasing Tax Compliance: The Role of Detection and Enforcement Capacity
RCT ID
AEARCTR-0004272
Initial registration date
June 03, 2019
Last updated
June 10, 2019 10:27 PM EDT
Location(s)

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Primary Investigator
Affiliation
Other Primary Investigator(s)
Additional Trial Information
Status
On going
Start date
2018-10-01
End date
2019-12-31
Secondary IDs
Abstract
This study examines ways of increasing tax compliance, focusing on detection and enforcement capacity of the state.
External Link(s)
Registration Citation
Citation
Okunogbe, Oyebola. 2019. "Increasing Tax Compliance: The Role of Detection and Enforcement Capacity." AEA RCT Registry. June 10. https://www.socialscienceregistry.org/trials/4272/history/47889
Experimental Details
Interventions
Intervention(s)
Hidden
Intervention Start Date
2019-05-31
Intervention End Date
2019-08-31
Primary Outcomes
Primary Outcomes (end points)
Tax payment, other response to delinquent notice e.g. office visit,
Primary Outcomes (explanation)
Secondary Outcomes
Secondary Outcomes (end points)
Changes in perceptions of state capacity from endline survey
Secondary Outcomes (explanation)
Experimental Design
Experimental Design
Hidden
Experimental Design Details
Not available
Randomization Method
Randomization done in office by computer
Randomization Unit
Individual taxpayers
Was the treatment clustered?
No
Experiment Characteristics
Sample size: planned number of clusters
600 property owners
Sample size: planned number of observations
600 property owners
Sample size (or number of clusters) by treatment arms
300 control , 300 treatment
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
IRB
INSTITUTIONAL REVIEW BOARDS (IRBs)
IRB Name
Health Media Lab IRB
IRB Approval Date
2018-08-01
IRB Approval Number
556WBG18