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Positive vs. Negative Incentives for Compliance: Evaluating a Randomized Tax Holiday
Last registered on December 13, 2014

Pre-Trial

Trial Information
General Information
Title
Positive vs. Negative Incentives for Compliance: Evaluating a Randomized Tax Holiday
RCT ID
AEARCTR-0000452
Initial registration date
July 23, 2014
Last updated
December 13, 2014 3:01 PM EST
Location(s)
Region
Primary Investigator
Affiliation
University of California, Berkeley
Other Primary Investigator(s)
PI Affiliation
Universidad Católica, Montevideo, Uruguay
PI Affiliation
University of California, Berkeley
PI Affiliation
Universidad de la Republica, Montevideo, Uruguay
PI Affiliation
Universidad Diego Portales, Santiago, Chile
Additional Trial Information
Status
In development
Start date
2014-06-25
End date
2017-05-07
Secondary IDs
EGAP registry (82)
Abstract
Can positive rather than negative incentives boost tax compliance in developing countries? We study a unique randomized policy innovation in Montevideo, Uruguay, in which the municipal government raffles tax holidays to good taxpayers who are current on past payments. Using unusual access to over-time tax payment records as well as survey data, we assess the impact of holidays on subsequent tax compliance, as well as citizens' attitudes towards taxation and governance. We also use field and survey experiments to study the effects of informing eligible and ineligible taxpayers about the rebate lottery---which has not been effectively advertised by the government. Our informational treatments allow us to compare the influence of priming negative incentives for tax compliance, such as fines and punishment for non-payment, with the positive inducement provided by the lottery.
External Link(s)
Registration Citation
Citation
Dunning, Thad et al. 2014. "Positive vs. Negative Incentives for Compliance: Evaluating a Randomized Tax Holiday." AEA RCT Registry. December 13. https://doi.org/10.1257/rct.452-4.0.
Former Citation
Dunning, Thad et al. 2014. "Positive vs. Negative Incentives for Compliance: Evaluating a Randomized Tax Holiday." AEA RCT Registry. December 13. https://www.socialscienceregistry.org/trials/452/history/3294.
Sponsors & Partners

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Experimental Details
Interventions
Intervention(s)
Please see detailed pre-analysis plan.
Intervention Start Date
2014-06-27
Intervention End Date
2014-07-16
Primary Outcomes
Primary Outcomes (end points)
Please see detailed pre-analysis plan.
Primary Outcomes (explanation)
Please see detailed pre-analysis plan.
Secondary Outcomes
Secondary Outcomes (end points)
Secondary Outcomes (explanation)
Experimental Design
Experimental Design
Please see detailed pre-analysis plan.
Experimental Design Details
Please see detailed pre-analysis plan.
Randomization Method
Please see detailed pre-analysis plan.
Randomization Unit
Please see detailed pre-analysis plan.
Was the treatment clustered?
No
Experiment Characteristics
Sample size: planned number of clusters
Please see detailed pre-analysis plan.
Sample size: planned number of observations
Please see detailed pre-analysis plan.
Sample size (or number of clusters) by treatment arms
Please see detailed pre-analysis plan.
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
Please see detailed pre-analysis plan.
Supporting Documents and Materials

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

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IRB
INSTITUTIONAL REVIEW BOARDS (IRBs)
IRB Name
Office for the Protection of Human Subjects, University of California, Berkeley
IRB Approval Date
2014-05-12
IRB Approval Number
Protocol ID 2014-04-6286
Analysis Plan
Analysis Plan Documents
Engendering Compliance_PreAnalysis Plan.pdf

MD5: 26fc630aa5b394495a5a62643938d98c

SHA1: e70cdde4142a87abf3d2551a5d3943ca3f699803

Uploaded At: July 23, 2014

Post-Trial
Post Trial Information
Study Withdrawal
Intervention
Is the intervention completed?
No
Is data collection complete?
Data Publication
Data Publication
Is public data available?
No
Program Files
Program Files
Reports and Papers
Preliminary Reports
Relevant Papers