Design of partial population experiments with an application to spillovers in tax compliance

We develop a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. Our framework allows for heterogeneity in cluster sizes and outcome distributions. We study the large-sample behavior...

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Autores principales: Cruces, Guillermo Antonio, Tortarolo, Darío, Vazquez-Bare, Gonzalo
Formato: Articulo Documento de trabajo
Lenguaje:Inglés
Publicado: 2024
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Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/171166
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spelling I19-R120-10915-1711662024-10-07T20:09:34Z http://sedici.unlp.edu.ar/handle/10915/171166 Design of partial population experiments with an application to spillovers in tax compliance Cruces, Guillermo Antonio Tortarolo, Darío Vazquez-Bare, Gonzalo 2024-10 2024-10-07T13:33:56Z en Ciencias Económicas partial population experiments spillovers randomized controlled trials cluster experiments two-stage designs property tax tax compliance We develop a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. Our framework allows for heterogeneity in cluster sizes and outcome distributions. We study the large-sample behavior of OLS estimators and cluster-robust variance estimators and show that (i) ignoring cluster heterogeneity may result in severely underpowered experiments and (ii) the cluster-robust variance estimator may be upward-biased when clusters are heterogeneous. We derive formulas for power, minimum detectable effects, and optimal cluster assignment probabilities. All our results apply to cluster experiments, a particular case of our framework. We set up a potential outcomes framework to interpret the OLS estimands as causal effects. We implement our methods in a large-scale experiment to estimate the direct and spillover effects of a communication campaign on property tax compliance. We find an increase in tax compliance among individuals directly targeted with our mailing, as well as compliance spillovers on untreated individuals in clusters with a high proportion of treated taxpayers. Centro de Estudios Distributivos, Laborales y Sociales Articulo Documento de trabajo http://creativecommons.org/licenses/by/4.0/ Creative Commons Attribution 4.0 International (CC BY 4.0) application/pdf
institution Universidad Nacional de La Plata
institution_str I-19
repository_str R-120
collection SEDICI (UNLP)
language Inglés
topic Ciencias Económicas
partial population experiments
spillovers
randomized controlled trials
cluster experiments
two-stage designs
property tax
tax compliance
spellingShingle Ciencias Económicas
partial population experiments
spillovers
randomized controlled trials
cluster experiments
two-stage designs
property tax
tax compliance
Cruces, Guillermo Antonio
Tortarolo, Darío
Vazquez-Bare, Gonzalo
Design of partial population experiments with an application to spillovers in tax compliance
topic_facet Ciencias Económicas
partial population experiments
spillovers
randomized controlled trials
cluster experiments
two-stage designs
property tax
tax compliance
description We develop a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. Our framework allows for heterogeneity in cluster sizes and outcome distributions. We study the large-sample behavior of OLS estimators and cluster-robust variance estimators and show that (i) ignoring cluster heterogeneity may result in severely underpowered experiments and (ii) the cluster-robust variance estimator may be upward-biased when clusters are heterogeneous. We derive formulas for power, minimum detectable effects, and optimal cluster assignment probabilities. All our results apply to cluster experiments, a particular case of our framework. We set up a potential outcomes framework to interpret the OLS estimands as causal effects. We implement our methods in a large-scale experiment to estimate the direct and spillover effects of a communication campaign on property tax compliance. We find an increase in tax compliance among individuals directly targeted with our mailing, as well as compliance spillovers on untreated individuals in clusters with a high proportion of treated taxpayers.
format Articulo
Documento de trabajo
author Cruces, Guillermo Antonio
Tortarolo, Darío
Vazquez-Bare, Gonzalo
author_facet Cruces, Guillermo Antonio
Tortarolo, Darío
Vazquez-Bare, Gonzalo
author_sort Cruces, Guillermo Antonio
title Design of partial population experiments with an application to spillovers in tax compliance
title_short Design of partial population experiments with an application to spillovers in tax compliance
title_full Design of partial population experiments with an application to spillovers in tax compliance
title_fullStr Design of partial population experiments with an application to spillovers in tax compliance
title_full_unstemmed Design of partial population experiments with an application to spillovers in tax compliance
title_sort design of partial population experiments with an application to spillovers in tax compliance
publishDate 2024
url http://sedici.unlp.edu.ar/handle/10915/171166
work_keys_str_mv AT crucesguillermoantonio designofpartialpopulationexperimentswithanapplicationtospilloversintaxcompliance
AT tortarolodario designofpartialpopulationexperimentswithanapplicationtospilloversintaxcompliance
AT vazquezbaregonzalo designofpartialpopulationexperimentswithanapplicationtospilloversintaxcompliance
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