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  1. Design of two-stage experiments with an application to spillovers in tax compliance
    Erschienen: [2022]
    Verlag:  Institute for Fiscal Studies, [London]

    We set up a framework to conduct experiments for estimating spillover effects when units are grouped into mutually exclusive clusters. We improve upon existing methods by allowing for heteroskedasticity, intra-cluster correlation and cluster size... mehr

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    Verlag (kostenfrei)
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    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 141
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    We set up a framework to conduct experiments for estimating spillover effects when units are grouped into mutually exclusive clusters. We improve upon existing methods by allowing for heteroskedasticity, intra-cluster correlation and cluster size heterogeneity, which are typically ignored when designing experiments. We show that ignoring these factors can severely overestimate power and underestimate minimum detectable effects. We derive formulas for optimal group-level assignment probabilities and the power function used to calculate power, sample size, and minimum detectable effects. We apply our methods to the design of a large-scale randomized communication campaign in a municipality of Argentina to estimate total and neighborhood spillover effects on property tax compliance. Besides the increase in tax compliance of individuals directly targeted with our mailing, we find evidence of spillover effects on untreated individuals in street blocks where a high proportion of taxpayers were notified.

     

    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/284202
    Schriftenreihe: Working paper / lnstitute for Fiscal Studies ; 22, 32
    Schlagworte: two-stage designs; partial population experiments; spillovers; randomization; property tax; tax compliance
    Umfang: 1 Online-Ressource (circa 63 Seiten), Illustrationen
  2. Difference-in-Differences with Unequal Baseline Treatment Status
    Erschienen: March 2023
    Verlag:  National Bureau of Economic Research, Cambridge, Mass

    We study a difference-in-differences (DiD) framework where groups experience unequal treatment statuses in the pre-policy change period. This approach is commonly employed in empirical studies but it contradicts the canonical model's assumptions. We... mehr

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    Sächsische Landesbibliothek - Staats- und Universitätsbibliothek Dresden
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    Universitätsbibliothek Freiburg
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    keine Fernleihe

     

    We study a difference-in-differences (DiD) framework where groups experience unequal treatment statuses in the pre-policy change period. This approach is commonly employed in empirical studies but it contradicts the canonical model's assumptions. We show that in such settings, the standard DiD approach fails to recover the average treatment effect (ATT), unless the treatment effect is immediate and constant over time. Furthermore, the usual parallel trends test is invalid, meaning one may find pre-trends when the parallel trends assumption holds, and vice versa. We discuss two solutions. First, we show that including a linear term trend will recover the ATT if the differences in trends are constant over time (both in unequal baseline and canonical DiD settings) but not otherwise. Second, estimation in reverse also recovers the ATT if the potential outcomes do not depend on past treatments and post-policy statuses are converging

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: NBER working paper series ; no. w31063
    Schlagworte: Differenz von Differenzen; Kausalanalyse; Theorie; Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions; Panel Data Models; Spatio-temporal Models
    Umfang: 1 Online-Ressource, illustrations (black and white)
    Bemerkung(en):

    Hardcopy version available to institutional subscribers

  3. Design of partial population experiments with an application to spillovers in tax compliance
    Erschienen: [2023]
    Verlag:  Institute for Fiscal Studies, [London]

    We develop a framework to conduct experiments for estimating direct and spillover effects when units are grouped into mutually exclusive clusters. Crucially, our framework accounts for heterogeneous treatment effects across clusters and heterogeneous... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 141
    keine Fernleihe

     

    We develop a framework to conduct experiments for estimating direct and spillover effects when units are grouped into mutually exclusive clusters. Crucially, our framework accounts for heterogeneous treatment effects across clusters and heterogeneous cluster sizes, which are pervasive in empirical settings but typically ignored in experimental design. We show that failing to account for cluster heterogeneity in experimental design can severely overestimate power and underestimate minimum detectable effects. We study the large-sample behavior of OLS estimators for direct and spillover effects with heterogeneous clusters and use our results to derive simple formulas to calculate power, minimum detectable effects and optimal cluster assignment probabilities. We also set up a potential outcomes framework that justifies interpreting OLS estimands as causal effects. We apply our methods to design a large-scale experiment to estimate the 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 street blocks with a high proportion of treated taxpayers.

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/284243
    Schriftenreihe: Working paper / lnstitute for Fiscal Studies ; 23, 17
    Schlagworte: two-stage designs; partial population experiments; spillovers; randomized controlled trials; cluster experiments; property tax; tax compliance
    Umfang: 1 Online-Ressource (circa 74 Seiten), Illustrationen