Framing and Tax Compliance

Last registered on April 30, 2021
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Pre-Trial

Trial Information

General Information

Title
Framing and Tax Compliance
RCT ID
AEARCTR-0007546
Initial registration date
April 29, 2021

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 30, 2021, 11:45 AM EDT

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

Locations

Country
Dominican Republic
Region

Primary Investigator

Name
Justin Holz
Affiliation
University of Chicago
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Other Primary Investigator(s)

PI Name
Alejandro Zentner
PI Affiliation
UT Dallas
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Additional Trial Information

Status
On going
Start date
2021-04-07
End date
2023-01-01
Keywords
Governance
Additional Keywords
JEL code(s)
Secondary IDs
Abstract
This experiment explores the effect of the way a message is framed on the behavior of taxpayers.
External Link(s)

Registration Citation

Citation
Holz, Justin and Alejandro Zentner. 2021. "Framing and Tax Compliance." AEA RCT Registry. April 30. https://doi.org/10.1257/rct.7546-1.0
Sponsors & Partners

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Experimental Details

Interventions

Intervention(s)
See experimental design
Intervention Start Date
2021-04-07
Intervention End Date
2023-01-01

Primary Outcomes

Primary Outcomes (end points)
See experimental design
Primary Outcomes (explanation)
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Secondary Outcomes

Secondary Outcomes (end points)
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Secondary Outcomes (explanation)
See experimental design

Experimental Design

Experimental Design
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Experimental Design Details
We implement three treatments where we vary the presence of and language used in a message. One group of tax payers will receive no message. A second group will receive a message about the tax amnesty in which the benefits of the tax amnesty are framed as allowing the tax payer to obtain a gain. The third group will receive a message about the tax amnesty in which the forgone benefits from the amnesty are framed as a loss.

11,384 taxpayers receive a message in the online portal they use to file their taxes. 6,365 taxpayers will receive no messages. Because multiple taxpayers can be represented by the same representative, the randomization was done at the level of the representative. Primary Outcomes (End Points): Tax payments and other measures of tax compliance as used by the Direccion de Impuestos Internos.

Randomization Unit: The randomization unit is the tax representative.

Planned number of clusters: There are 2,842 total clusters in the sample.
Randomization Method
Randomization was done using STATA
Randomization Unit
See experimental design
Was the treatment clustered?
Yes

Experiment Characteristics

Sample size: planned number of clusters
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Sample size: planned number of observations
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Sample size (or number of clusters) by treatment arms
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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
Analysis Plan

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