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Cheating responses to tax evasion
Last registered on February 14, 2020

Pre-Trial

Trial Information
General Information
Title
Cheating responses to tax evasion
RCT ID
AEARCTR-0005459
Initial registration date
February 14, 2020
Last updated
February 14, 2020 7:07 AM EST
Location(s)
Region
Primary Investigator
Affiliation
Max Planck Institute for Tax Law and Public Finance
Other Primary Investigator(s)
PI Affiliation
Max Planck Institute for Tax Law and Public Finance
Additional Trial Information
Status
On going
Start date
2020-02-14
End date
2020-03-15
Secondary IDs
Abstract
We generalise the findings of the experimental literature investigating conditional behaviours to the setting of tax compliance. In particular, we investigate conditional behavioural responses to tax malpractice in a survey experiment on a representative sample of the Italian population and examine whether cheating rates in a die rolling task differ according to whether the respondent receives information about high or low estimates of the share of unreported income in Italy. Our design allows us to investigate whether asymmetries arise in the incidence of cheating according to whether the estimates of unreported income are higher or lower among the top compared to the bottom income earners.
External Link(s)
Registration Citation
Citation
Martinangeli, Andrea and Lisa Windsteiger. 2020. "Cheating responses to tax evasion." AEA RCT Registry. February 14. https://doi.org/10.1257/rct.5459-1.0.
Experimental Details
Interventions
Intervention(s)
Intervention Start Date
2020-02-24
Intervention End Date
2020-03-15
Primary Outcomes
Primary Outcomes (end points)
Cheating responses to tax evasion estimates in die-rolling task
Primary Outcomes (explanation)
Secondary Outcomes
Secondary Outcomes (end points)
Secondary Outcomes (explanation)
Experimental Design
Experimental Design
Random provision of information about tax evasion estimates to subgroups of the sample (see attached document)
Experimental Design Details
Randomization Method
Computer
Randomization Unit
Individual
Was the treatment clustered?
No
Experiment Characteristics
Sample size: planned number of clusters
1
Sample size: planned number of observations
4000
Sample size (or number of clusters) by treatment arms
800
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
IRB
INSTITUTIONAL REVIEW BOARDS (IRBs)
IRB Name
Ethics Council of the Max Planck Society
IRB Approval Date
2019-12-03
IRB Approval Number
2019-29
Analysis Plan

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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, Papers & Other Materials
Relevant Paper(s)
REPORTS & OTHER MATERIALS