Zambia VAT consumer incentive experiments: round 1

Last registered on September 23, 2022
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Pre-Trial

Trial Information

General Information

Title
Zambia VAT consumer incentive experiments: round 1
RCT ID
AEARCTR-0008646
Initial registration date
November 30, 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
December 03, 2021, 6:42 PM EST

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

Last updated
September 23, 2022, 11:47 AM EDT

Last updated is the most recent time when changes to the trial's registration were published.

Locations

Country
Zambia
Region
Lusaka

Primary Investigator

Name
Brian Dillon
Affiliation
Cornell University
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Other Primary Investigator(s)

PI Name
Twivwe Siwale
PI Affiliation
International Growth Center
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PI Name
Jihye Jang
PI Affiliation
Cornell University
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Additional Trial Information

Status
On going
Start date
2021-11-01
End date
2022-12-31
Keywords
Governance
Additional Keywords
Public finance, tax collection
JEL code(s)
Secondary IDs
Prior work
This trial does not extend or rely on any prior RCTs.
Abstract
We are estimating the effect of a probabilistic incentive (essentially a lottery ticket) on household willingness to request and retain receipts and formal tax invoices for their retail purchases.
External Link(s)

Registration Citation

Citation
Dillon, Brian, Jihye Jang and Twivwe Siwale. 2022. "Zambia VAT consumer incentive experiments: round 1." AEA RCT Registry. September 23. https://doi.org/10.1257/rct.8646-1.1
Sponsors & Partners
Experimental Details

Interventions

Intervention(s)
We randomize whether a financial incentive is provided to households in Lusaka, where the expected value of the incentive is increasing in the value of formal VAT invoices that they retain from retail purchases made over a two-week period.
Intervention Start Date
2021-12-01
Intervention End Date
2021-12-21

Primary Outcomes

Primary Outcomes (end points)
The primary outcome is the total value of purchases made by the household over two weeks that are reflected on machine-printed VAT invoices (formal receipts from VAT-registered sellers).
Primary Outcomes (explanation)

Secondary Outcomes

Secondary Outcomes (end points)
The first secondary outcome is the total value of purchases made by the household over two weeks that are reflected on any receipt or invoice (not limited to machine-printed VAT invoices).

The second secondary outcome is the household's self-reported tendency to inquire about the VAT registration status of sellers before competing a purchase.

The third secondary outcome is the average value of monthly VAT remittances from firms visited by treated households compared to control households. This will be observed in administrative tax data linked to the invoices provided by respondents.
Secondary Outcomes (explanation)

Experimental Design

Experimental Design
This is a household-level RCT implemented in one residential area of Lusaka, Zambia. Treated households are provided with a financial incentive to retain formal VAT invoices from their retail purchases over a two-week period, control households receive no incentive.
Experimental Design Details
Randomization Method
Randomization is embedded in the survey, and will be completed by the survey software at the time of the baseline survey and enrollment.
Randomization Unit
Household.
Was the treatment clustered?
No

Experiment Characteristics

Sample size: planned number of clusters
We are targeting a minimum sample size of 400 (expected 200 in treatment and 200 in control), but will increase the sample size above that if the observed enrollment rate is high enough.
Sample size: planned number of observations
We are targeting a minimum sample size of 400 (expected 200 in treatment and 200 in control), but will increase the sample size above that if the observed enrollment rate is high enough.
Sample size (or number of clusters) by treatment arms
No clustering.
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
Supporting Documents and Materials
IRB

Institutional Review Boards (IRBs)

IRB Name
Cornell University IRB
IRB Approval Date
2021-10-11
IRB Approval Number
2108010528
IRB Name
University of Zambia Biomedical Research Ethics Committee
IRB Approval Date
2021-05-19
IRB Approval Number
846-2020
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