**Table 7: Differential Treatment During Delegated Randomization**

|During d|elegated rando|mization of insp|ector assignme|nt||
|---|---|---|---|---|---|
|**Dependent variable:**|**Time**|**Fraud**|∆**log**<br>**value**|∆**log tax**|**Hyp. tax**<br>**revenue**<br>**losses**|
||**A. Withheld **|**from randomi**|**zation**|||
||(1)|(2)|(3)|(4)|(5)|
|Withheld from randomization (WFR)|-0.853***<br>(0.114)|-0.015<br>(0.020)|-0.003<br>(0.005)|-0.003<br>(0.005)|0.175***<br>(0.032)|
|Observations|16,455|17,169|17,147|15,188|17,159|
|R-squared|0.239|0.389|0.271|0.250|0.191|
|**B. Random excess int**|**eraction shar**|**e - delegated r**|**andomized d**|**eclarations on**|**ly**|
||(6)|(7)|(8)|(9)|(10)|
|Random excess interaction share|-0.193|-0.031|-0.002|0.005|-0.287*|
||(0.716)|(0.138)|(0.031)|(0.039)|(0.151)|
|Observations|15,899|15,925|15,907|13,692|15,918|
|R-squared|0.227|0.394|0.275|0.259|0.164|
||**C. Excess **|**interaction sh**|**are**|||
||(11)|(12)|(13)|(14)|(15)|
|Excess interaction share|-2.352***|-0.187**|-0.051*|-0.038|0.421**|
||(0.600)|(0.069)|(0.025)|(0.027)|(0.150)|
|Observations|16,453|17,167|17,145|15,186|17,157|
|R-squared|0.232|0.390|0.271|0.250|0.185|
|**D. Excess interaction share and **|**declarations **|**withheld from**|**randomizati**|**on (and their **|**interaction)**|
||(16)|(17)|(18)|(19)|(20)|
|Excess interaction share|-0.639***|0.007|0.004|0.002|0.129***|
||(0.113)|(0.019)|(0.005)|(0.006)|(0.027)|
|Withheld from randomization (WFR)|-1.060*|-0.075|-0.014|-0.012|-0.097|
||(0.522)|(0.078)|(0.021)|(0.023)|(0.101)|
|WFR*Excess interaction share|-2.542**|-0.370**|-0.128**|-0.083*|0.956**|
||(0.899)|(0.124)|(0.043)|(0.046)|(0.303)|
|Observations|16,453|17,167|17,145|15,186|17,157|
|R-squared|0.241|0.390|0.272|0.250|0.192|

_Notes:_ Standard errors clustered two-way by inspector and by broker presented in parentheses. ***, **, and * indicate significance at 1%, 5%, and 10% levels, respectively. WFR stands for withheld from randomization. _Excess interaction share_ is the difference between the share of given broker’s declarations handled by an inspector in a given semester and the hypothetical share she would be expected to handle if the allocation of declarations to inspectors were random conditional on their productivity, as prescribed by official rules, calculated using calibration methods (as explained in Section 4). _Random excess interaction share_ is the excess interaction share calculated using only the set of declarations that were not withheld from randomization. "Observations" refers to the number of non-singleton observations. All specifications control for the tax rate, the risk score, a dummy for the red channel, the share of value accounted for by differentiated products, a dummy indicating whether the declaration was mixed, and a dummy indicating the declaration was subject to valuation advice, inspector fixed effects, broker fixed effects, source country fixed effects, and month-year fixed effects. "Observations" refers to the number of non-singleton observations. OLS estimation is used. The sample covers the period November 18, 2017 to November 17, 2018 (i.e. the period of the delegated randomization intervention).

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