Improving tax compliance: deductions for work-related expenses – pre-analysis plan We pre-registered this trial on the BETA site on 10 March 2017, the day the trial commenced. We pre-registered on the AEA Social Science Registry on 24 March 2017, slightly after the launch of the trial but before we received any data or commenced any analysis. Our trial preregistrations can be found here: https://www.socialscienceregistry.org/trials/2132 Table 1: Work-related expenses claims and amendments Primary Outcome Control Treatment Difference: Treatment vs Control Agent Level Effects Average WRE Claim $ (n=) $ (n=) $ (p=) Average WRE Amendment $ (n=) $ (n=) $ (p=) Average WRE Amendment of Attached Clients $ (n=) $ (n=) $ (p=) Individual Level Effects Average WRE Claim $ (n=) $ (n=) $ (p=) Average WRE Amendment $ (n=) $ (n=) $ (p=) Average WRE Amendment of Attached Clients $ (n=) $ (n=) $ (p=) Table 2: Work-related expenses claims and amendments by region
Average Treatment Effect Primary Outcome Major Urban Other Agent Level Effects Average WRE Claim $ (p=) $ (p=) Average WRE Amendment $ (p=) $ (p=) Average WRE Amendment of Attached Clients $ (p=) $ (p=) Individual Level Effects Average WRE Claim $ (p=) $ (p=) Average WRE Amendment $ (p=) $ (p=) Average WRE Amendment of Attached Clients $ (p=) $ (p=) Table 3: Work-related expenses claims and amendments by state Average Treatment Effect Primary Outcome ACT NSW NT QLD SA TAS VIC WA Agent Level Effects Average WRE Claim $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment of Attached Clients $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=)
Individual Effects Average WRE Claim $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment of Attached Clients $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Table 4: Work-related expenses claims and amendments by agent type Average Treatment Effect Primary Outcome 2nd Tier Small High Bulk PT Micro No Clients No Agent Level Effects Average WRE Claim $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment of Attached Clients $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Individual Level Effects Average WRE Claim $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment of Attached Clients $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) $ (p=)
Average Treatment Effect Primary Outcome Risk Score: Top 5% Risk Score: Top Risk Score: Top Risk Score: Top Risk Score: Top Agent Level Effects Average WRE Claim $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment of Attached Clients $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Individual Level Effects Average WRE Claim $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment $ (p=) $ (p=) $ (p=) $ (p=) $ (p=) Average WRE Amendment of Attached Clients $ (p=) $ (p=) $ (p=) $ (p=) $ (p=)