| Field | Before | After |
|---|---|---|
| Field Trial Status | Before on_going | After completed |
| Field Last Published | Before February 24, 2016 12:20 AM | After June 01, 2017 02:00 AM |
| Field Study Withdrawn | Before | After No |
| Field Intervention Completion Date | Before | After February 24, 2016 |
| Field Data Collection Complete | Before | After Yes |
| Field Final Sample Size: Number of Clusters (Unit of Randomization) | Before | After 2,938 taxpayers |
| Field Was attrition correlated with treatment status? | Before | After No |
| Field Final Sample Size: Total Number of Observations | Before | After 2,938 taxpayers |
| Field Final Sample Size (or Number of Clusters) by Treatment Arms | Before | After treatment 1: 585 taxpayers, treatment 2: 589 taxpayers, treatment 3: 588 taxpayers, treatment 4: 587 taxpayers, control: 589 taxpayers |
| Field Is there a restricted access data set available on request? | Before | After No |
| Field Program Files | Before | After No |
| Field Data Collection Completion Date | Before | After February 24, 2016 |
| Field Is data available for public use? | Before | After No |
| Field | Before | After |
|---|---|---|
| Field Paper Abstract | Before | After This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of changes to letters (timing, social norms, color, and provision of information about charitable donations) on response rates of businesses, the timing of payments and the amount of tax debt payments. The second trial consists of two parts. The first part aims to raise awareness of the relevance of tax debt payment by changing internal guidelines used by field auditors. The second part focuses on studying the effect of changing the phone script used by desk auditors to offer assistance with payment arrangements and simplifying a follow-up letter. The findings of the first trial indicate that none of the treatments had a significant effect on any of the outcome measures considered. In contrast, the results of the second trial indicate that changing the phone script of desk auditors and simplifying the follow-up letter reduced the proportion of default assessments raised by the ATO significantly, suggesting that businesses are responsive to certain types of nudges. |
| Field Paper Citation | Before | After Biddle, Nicholas, Fels, Katja, and Mathias Sinning (2017): Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials, Tax and Transfer Policy Institute (TTPI) Working Paper No. 2/2017, Australian National University. |
| Field Paper URL | Before | After https://taxpolicy.crawford.anu.edu.au/sites/default/files/publication/taxstudies_crawford_anu_edu_au/2017-06/complete_bi_biddle-fels-sinning.pdf |