Table 6: Heterogeneity Analysis

||(1)<br>|(2)<br>|(3)<br>|(4)<br>|
|---|---|---|---|---|
||Filed declaration|Gross Revenue|Deductions|Taxable Income|
|Treatment|-0.024**<br>(0.009)|35.906<br>(41.373)|21.270<br>(44.146)|11.154*<br>(6.515)|
|Treatment * Third party info available|0.032***<br>(0.011)|-40.069<br>(55.216)|-25.926<br>(56.281)|-15.078<br>(9.495)|
|Third party info available|0.093**<br>|500.667<br>|620.852**<br>|-43.908*<br>|
||(0.041)|(312.136)|(298.499)|(26.405)|
|Observations|31,396|31,396|31,396|31,396|
|R-Squared|0.186|0.493|0.492|0.052|
|Third-party efect (p-value)|0.150|0.908|0.893|0.567|
|Treatment|0.023**|103.221**|92.741*|10.740*|
||(0.011)|(47.219)|(47.450)|(5.882)|
|Treatment * Medium-low risk|-0.026*|-112.899*|-120.320*|-11.226|
||(0.014)|(65.735)|(66.185)|(9.272)|
|Treatment * Medium risk|-0.034**|-149.615**|-126.888*|-15.872*|
||(0.015)|(71.452)|(72.057)|(8.407)|
|Treatment * Medium-high risk|-0.041***|-138.890|-107.568|-19.686|
||(0.016)|(94.713)|(89.265)|(23.093)|
|Treatment * High risk|-0.017|-42.755|-73.463|0.771|
||(0.020)|(135.415)|(133.553)|(9.735)|
|Observations|31,396|31,396|31,396|31,396|
|R-Squared|0.186|0.493|0.492|0.052|
|Medium-low risk efect (p-value)|0.803|0.833|0.550|0.946|
|Medium risk efect (p-value)|0.307|0.384|0.526|0.394|
|Medium-high risk efect (p-value)|0.106|0.662|0.843|0.691|
|High risk efect (p-value)|0.673|0.633|0.877|0.138|
|Treatment|0.013**|10.678|5.220|2.355|
||(0.006)|(23.005)|(22.598)|(3.129)|
|Treatment * Corporation|-0.043***<br>(0.010)|-10.381<br>(75.998)|-7.557<br>(74.023)|-6.033<br>(14.889)|
|Corporation|0.131***|485.694|611.590**|-48.464*|
||(0.041)|(312.441)|(298.872)|(26.933)|
|Observations|31,396|31,396|31,396|31,396|
|R-Squared|0.186|0.493|0.492|0.052|
|Corporation efect (p-value)|0.000|0.997|0.974|0.801|
|Treatment|0.005|23.814|24.246|0.921|
||(0.007)|(34.390)|(34.683)|(2.803)|
|Treatment * Distrito Central|-0.005|-42.821|-44.075|-6.895|
||(0.012)|(69.938)|(66.987)|(16.621)|
|Treatment * San Pedro Sula|-0.020|-22.412|-43.710|6.174|
||(0.012)|(74.773)|(74.066)|(8.735)|
|Distrito Central|-0.106***|-458.701|-585.382*|55.018**|
||(0.041)|(313.115)|(299.202)|(27.654)|
|San Pedro Sula|0.007|-48.828|-68.546|-10.617|
||(0.031)|(315.594)|(307.384)|(23.484)|
|Observations|31,396|31,396|31,396|31,396|
|R-Squared|0.186|0.493|0.492|0.052|
|Distrito Central efect (p-value)<br>|0.968<br>|0.757<br>|0.731<br>|0.721<br>|
|San Pedro Sula efect (p-value)|0.140|0.983|0.765|0.390|

_Note_ : This table presents the estimated impact of the intervention for different sub-populations of the experimental sample. Columns (1) through (4) use each of the primary outcomes as dependent variable and all estimates are ITT, using the same specification in Equation 1 augmented by interacting the treatment dummy with the characteristics of interest. The first panel presents estimates of differential treatment by availability of third party information; the second panel presents estimates by risk-levels; the third panel presents estimates for corporations and non-incorporated entities; and the last panel presents estimates by three different geographical regions. Robust standard errors presented in parentheses. (* p<0.1, ** p<0.05, *** p <0.01) 29