Design of two-stage experiments with an application to spillovers in tax compliance
- Autores
- Cruces, Guillermo Antonio; Tortarolo, Dario; Vazquez Bare, Gonzalo
- Año de publicación
- 2022
- Idioma
- inglés
- Tipo de recurso
- artículo
- Estado
- versión publicada
- Descripción
- We set up a framework to conduct experiments for estimating spillover effects when units are grouped into mutually exclusive clusters. We improve upon existing methods by allowing for heteroskedasticity, intra-cluster correlation and cluster size heterogeneity, which are typically ignored when designing experiments. We show that ignoring these factors can severely overestimate power and underestimate minimum detectable effects. We derive formulas for optimal group-level assignment probabilities and the power function used to calculate power, sample size, and minimum detectable effects. We apply our methods to the design of a large-scale randomized communication campaign in a municipality of Argentina to estimate total and neighborhood spillover effects on property tax compliance. Besides the increase in tax compliance of individuals directly targeted with our mailing, we find evidence of spillover effects on untreated individuals in street blocks where a high proportion of taxpayers were notified.
Fil: Cruces, Guillermo Antonio. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - La Plata; Argentina. Universidad Nacional de La Plata. Facultad de Ciencias Económicas. Departamento de Ciencias Económicas. Centro de Estudios Distributivos Laborales y Sociales; Argentina
Fil: Tortarolo, Dario. University of Nottingham; Estados Unidos
Fil: Vazquez Bare, Gonzalo. University of California; Estados Unidos - Materia
-
TAX COMPLIANCE
SPILLOVERS - Nivel de accesibilidad
- acceso abierto
- Condiciones de uso
- https://creativecommons.org/licenses/by-nc-sa/2.5/ar/
- Repositorio
- Institución
- Consejo Nacional de Investigaciones Científicas y Técnicas
- OAI Identificador
- oai:ri.conicet.gov.ar:11336/215474
Ver los metadatos del registro completo
id |
CONICETDig_5664f504fcf0b3fbdc34899d456fc9e0 |
---|---|
oai_identifier_str |
oai:ri.conicet.gov.ar:11336/215474 |
network_acronym_str |
CONICETDig |
repository_id_str |
3498 |
network_name_str |
CONICET Digital (CONICET) |
spelling |
Design of two-stage experiments with an application to spillovers in tax complianceCruces, Guillermo AntonioTortarolo, DarioVazquez Bare, GonzaloTAX COMPLIANCESPILLOVERShttps://purl.org/becyt/ford/5.2https://purl.org/becyt/ford/5We set up a framework to conduct experiments for estimating spillover effects when units are grouped into mutually exclusive clusters. We improve upon existing methods by allowing for heteroskedasticity, intra-cluster correlation and cluster size heterogeneity, which are typically ignored when designing experiments. We show that ignoring these factors can severely overestimate power and underestimate minimum detectable effects. We derive formulas for optimal group-level assignment probabilities and the power function used to calculate power, sample size, and minimum detectable effects. We apply our methods to the design of a large-scale randomized communication campaign in a municipality of Argentina to estimate total and neighborhood spillover effects on property tax compliance. Besides the increase in tax compliance of individuals directly targeted with our mailing, we find evidence of spillover effects on untreated individuals in street blocks where a high proportion of taxpayers were notified.Fil: Cruces, Guillermo Antonio. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - La Plata; Argentina. Universidad Nacional de La Plata. Facultad de Ciencias Económicas. Departamento de Ciencias Económicas. Centro de Estudios Distributivos Laborales y Sociales; ArgentinaFil: Tortarolo, Dario. University of Nottingham; Estados UnidosFil: Vazquez Bare, Gonzalo. University of California; Estados Unidoslnstitute for Fiscal Studies2022-08info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdfapplication/pdfhttp://hdl.handle.net/11336/215474Cruces, Guillermo Antonio; Tortarolo, Dario; Vazquez Bare, Gonzalo; Design of two-stage experiments with an application to spillovers in tax compliance; lnstitute for Fiscal Studies; Institute for Fiscal Studies Working Papers; 32; 8-2022; 1-632197-7070CONICET DigitalCONICETenginfo:eu-repo/semantics/altIdentifier/url/https://ifs.org.uk/publications/design-two-stage-experiments-application-spillovers-tax-complianceinfo:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by-nc-sa/2.5/ar/reponame:CONICET Digital (CONICET)instname:Consejo Nacional de Investigaciones Científicas y Técnicas2025-09-03T10:08:58Zoai:ri.conicet.gov.ar:11336/215474instacron:CONICETInstitucionalhttp://ri.conicet.gov.ar/Organismo científico-tecnológicoNo correspondehttp://ri.conicet.gov.ar/oai/requestdasensio@conicet.gov.ar; lcarlino@conicet.gov.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:34982025-09-03 10:08:59.024CONICET Digital (CONICET) - Consejo Nacional de Investigaciones Científicas y Técnicasfalse |
dc.title.none.fl_str_mv |
Design of two-stage experiments with an application to spillovers in tax compliance |
title |
Design of two-stage experiments with an application to spillovers in tax compliance |
spellingShingle |
Design of two-stage experiments with an application to spillovers in tax compliance Cruces, Guillermo Antonio TAX COMPLIANCE SPILLOVERS |
title_short |
Design of two-stage experiments with an application to spillovers in tax compliance |
title_full |
Design of two-stage experiments with an application to spillovers in tax compliance |
title_fullStr |
Design of two-stage experiments with an application to spillovers in tax compliance |
title_full_unstemmed |
Design of two-stage experiments with an application to spillovers in tax compliance |
title_sort |
Design of two-stage experiments with an application to spillovers in tax compliance |
dc.creator.none.fl_str_mv |
Cruces, Guillermo Antonio Tortarolo, Dario Vazquez Bare, Gonzalo |
author |
Cruces, Guillermo Antonio |
author_facet |
Cruces, Guillermo Antonio Tortarolo, Dario Vazquez Bare, Gonzalo |
author_role |
author |
author2 |
Tortarolo, Dario Vazquez Bare, Gonzalo |
author2_role |
author author |
dc.subject.none.fl_str_mv |
TAX COMPLIANCE SPILLOVERS |
topic |
TAX COMPLIANCE SPILLOVERS |
purl_subject.fl_str_mv |
https://purl.org/becyt/ford/5.2 https://purl.org/becyt/ford/5 |
dc.description.none.fl_txt_mv |
We set up a framework to conduct experiments for estimating spillover effects when units are grouped into mutually exclusive clusters. We improve upon existing methods by allowing for heteroskedasticity, intra-cluster correlation and cluster size heterogeneity, which are typically ignored when designing experiments. We show that ignoring these factors can severely overestimate power and underestimate minimum detectable effects. We derive formulas for optimal group-level assignment probabilities and the power function used to calculate power, sample size, and minimum detectable effects. We apply our methods to the design of a large-scale randomized communication campaign in a municipality of Argentina to estimate total and neighborhood spillover effects on property tax compliance. Besides the increase in tax compliance of individuals directly targeted with our mailing, we find evidence of spillover effects on untreated individuals in street blocks where a high proportion of taxpayers were notified. Fil: Cruces, Guillermo Antonio. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - La Plata; Argentina. Universidad Nacional de La Plata. Facultad de Ciencias Económicas. Departamento de Ciencias Económicas. Centro de Estudios Distributivos Laborales y Sociales; Argentina Fil: Tortarolo, Dario. University of Nottingham; Estados Unidos Fil: Vazquez Bare, Gonzalo. University of California; Estados Unidos |
description |
We set up a framework to conduct experiments for estimating spillover effects when units are grouped into mutually exclusive clusters. We improve upon existing methods by allowing for heteroskedasticity, intra-cluster correlation and cluster size heterogeneity, which are typically ignored when designing experiments. We show that ignoring these factors can severely overestimate power and underestimate minimum detectable effects. We derive formulas for optimal group-level assignment probabilities and the power function used to calculate power, sample size, and minimum detectable effects. We apply our methods to the design of a large-scale randomized communication campaign in a municipality of Argentina to estimate total and neighborhood spillover effects on property tax compliance. Besides the increase in tax compliance of individuals directly targeted with our mailing, we find evidence of spillover effects on untreated individuals in street blocks where a high proportion of taxpayers were notified. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-08 |
dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion http://purl.org/coar/resource_type/c_6501 info:ar-repo/semantics/articulo |
format |
article |
status_str |
publishedVersion |
dc.identifier.none.fl_str_mv |
http://hdl.handle.net/11336/215474 Cruces, Guillermo Antonio; Tortarolo, Dario; Vazquez Bare, Gonzalo; Design of two-stage experiments with an application to spillovers in tax compliance; lnstitute for Fiscal Studies; Institute for Fiscal Studies Working Papers; 32; 8-2022; 1-63 2197-7070 CONICET Digital CONICET |
url |
http://hdl.handle.net/11336/215474 |
identifier_str_mv |
Cruces, Guillermo Antonio; Tortarolo, Dario; Vazquez Bare, Gonzalo; Design of two-stage experiments with an application to spillovers in tax compliance; lnstitute for Fiscal Studies; Institute for Fiscal Studies Working Papers; 32; 8-2022; 1-63 2197-7070 CONICET Digital CONICET |
dc.language.none.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
info:eu-repo/semantics/altIdentifier/url/https://ifs.org.uk/publications/design-two-stage-experiments-application-spillovers-tax-compliance |
dc.rights.none.fl_str_mv |
info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by-nc-sa/2.5/ar/ |
eu_rights_str_mv |
openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by-nc-sa/2.5/ar/ |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
lnstitute for Fiscal Studies |
publisher.none.fl_str_mv |
lnstitute for Fiscal Studies |
dc.source.none.fl_str_mv |
reponame:CONICET Digital (CONICET) instname:Consejo Nacional de Investigaciones Científicas y Técnicas |
reponame_str |
CONICET Digital (CONICET) |
collection |
CONICET Digital (CONICET) |
instname_str |
Consejo Nacional de Investigaciones Científicas y Técnicas |
repository.name.fl_str_mv |
CONICET Digital (CONICET) - Consejo Nacional de Investigaciones Científicas y Técnicas |
repository.mail.fl_str_mv |
dasensio@conicet.gov.ar; lcarlino@conicet.gov.ar |
_version_ |
1842270064552706048 |
score |
13.13397 |