**Table A16: Differential Treatment - Alternative Measures of Excess Interaction and Samples**

|Befor|e delegated r|andomizatio|n of inspector a|ssignment||
|---|---|---|---|---|---|
|**Dependent variable:**|**Time**|**Fraud**|∆**log value**|∆**log tax**|**Hyp. tax**|
||||||**revenue**<br>**losses**|
|**A. Indicator for **|**Signifcant**|**excess Int**|**eraction (99 P**|**ercent Con**|**fdence)**|
||(1)|(2)|(3)|(4)|(5)|
|Excess interaction indicator|-0.204***<br>(0.058)|-0.026*<br>(0.014)|-0.008**<br>(0.003)|-0.009**<br>(0.004)|0.025<br>(0.020)|
|Observations|41,121|44,522|44,434|40,471|44,497|
|R-squared|0.317|0.213|0.152|0.132|0.210|
|**B. Indicator for **|**Signifcant **|**Excess Int**|**eraction (95 **|**Percent Con**|**fdence)**|
||(6)|(7)|(8)|(9)|(10)|
|Excess interaction indicator|-0.199***<br>(0.058)|-0.026*<br>(0.013)|-0.008**<br>(0.003)|-0.008**<br>(0.004)|0.025<br>(0.020)|
|Observations|41,121|44,522|44,434|40,471|44,497|
|R-squared|0.317|0.213|0.152|0.132|0.210|
|**C. Indicator for **|**Signifcant **|**Excess Inte**|**raction (99.9 **|**Percent Con**|**fdence)**|
||(11)|(12)|(13)|(14)|(15)|
|Excess interaction indicator|-0.199***<br>(0.059)|-0.026*<br>(0.015)|-0.008**<br>(0.003)|-0.009*<br>(0.004)|0.025<br>(0.020)|
|Observations|41,121|44,522|44,434|40,471|44,497|
|R-suared|0317|0213|0152|0132|0210|
|q<br>**D. Alternative Sample I**|.<br>**ncluding Br**|.<br>**okers with **|.<br> **More than 2**|.<br>**0 Declaratio**|.<br>**ns per Semester**|
||(16)|(17)|(18)|(19)|(20)|
|Excess interaction share|-2.005***|-0.276**|-0.079***|-0.085***|0.413**|
||(0.359)|(0.100)|(0.023)|(0.030)|(0.172)|
|Observations|41,245|44,655|44,565|40,591|44,630|
|R-squared|0.318|0.213|0.152|0.131|0.210|
|**E. Alternative Sample In**|**cluding Br**|**okers with **|**More than 10**|**0 Declaratio**|**ns per Semester**|
||(21)|(22)|(23)|(24)|(25)|
|Excess interaction share|-2.128***|-0.330***|-0.092***|-0.105***|0.356**|
||(0.400)|(0.104)|(0.021)|(0.026)|(0.150)|
|Observations|36,485|39,462|39,385|36,039|39,438|
|R-squared|0.319|0.212|0.150|0.130|0.219|
|**F. **|**Alternative**|**Sample In**|**cluding All B**|**rokers**||
||(26)|(27)|(28)|(29)|(30)|
|Excess interaction share|-2.006***|-0.275**|-0.079***|-0.085***|0.418**|
||(0.359)|(0.100)|(0.023)|(0.030)|(0.172)|
|Observations|41,262|44,672|44,582|40,606|44,647|
|R-squared|0.318|0.213|0.152|0.131|0.209|

_Notes:_ Standard errors clustered two-way by inspector and by broker presented in parentheses. ***, **, and * indicate significance at 1%, 5%, and 10% levels, respectively. _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). All specifications include 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, a dummy indicating the declaration was subject to valuation advice, and inspector, broker, source country, HS2-product, and month-year fixed effects. "Observations" refers to the number of non-singleton observations. OLS estimation is used. The sample covers the period January 1, 2015 to November 17, 2017 (i.e., before the delegated randomization intervention).

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