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Real-Time Guidance and Taxpayers’ Filing Behavior
Last registered on March 16, 2021

Pre-Trial

Trial Information
General Information
Title
Real-Time Guidance and Taxpayers’ Filing Behavior
RCT ID
AEARCTR-0007368
Initial registration date
March 15, 2021
Last updated
March 16, 2021 6:38 AM EDT
Location(s)

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Primary Investigator
Affiliation
Norwegian Tax Administration
Other Primary Investigator(s)
Additional Trial Information
Status
In development
Start date
2021-03-16
End date
2021-12-31
Secondary IDs
Abstract
We examine the effects of providing real-time guidance by the tax authority to taxpayers as they file their tax returns on taxpayers' filing behavior. The study will be based on data from a field experiment by the Norwegian Tax Administration (NTA), using their new and digitized tax filing system. For a set of filing items, qualified taxpayers are randomly allocated into a treatment group receiving specific guidance notes, relevant for their tax affairs. The control group will not receive these notes although the information is equally relevant to them. By comparing the filing behavior of the two groups, we investigate whether real-time guidance is an effective means of communication by the tax authority to taxpayers that leads to higher compliance.
External Link(s)
Registration Citation
Citation
Breivik, Anne-Lise. 2021. "Real-Time Guidance and Taxpayers’ Filing Behavior." AEA RCT Registry. March 16. https://doi.org/10.1257/rct.7368-1.0.
Experimental Details
Interventions
Intervention(s)
Intervention Start Date
2021-03-16
Intervention End Date
2021-04-30
Primary Outcomes
Primary Outcomes (end points)
The main outcome is a dummy variable indicating whether the taxpayers report according to the information in the guidance notes or not.
Primary Outcomes (explanation)
Secondary Outcomes
Secondary Outcomes (end points)
Secondary Outcomes (explanation)
Experimental Design
Experimental Design
We examine the effects of providing real-time guidance by the tax authority to taxpayers as they file their tax returns on taxpayers' filing behavior. To study this, we run a field experiment using a new and digitized tax filing system developed by the Norwegian Tax Administration (NTA).
Experimental Design Details
Not available
Randomization Method
The allocation of taxpayers to the treatment and control group is done based on a personal identification number.
Randomization Unit
Individual
Was the treatment clustered?
No
Experiment Characteristics
Sample size: planned number of clusters
300,000
Sample size: planned number of observations
300,000
Sample size (or number of clusters) by treatment arms
300,000
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
With a 5 % significance level we will have 80 percent power to detect a minimum detectable effect (MDE) of 0.18 standard deviations.
IRB
INSTITUTIONAL REVIEW BOARDS (IRBs)
IRB Name
IRB Approval Date
IRB Approval Number
Analysis Plan

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