Please use this form to submit your study for inclusion into our database. It will be checked by a member of the Innovation Growth Lab team, who may be in contact to ask for more information. Your email address * Your name * Title * The name of the study Short summary A brief description of the project's goals and its current state Abstract <p>This study reports on a randomized field experiment conducted in the Netherlands to estimate the (long-term) effect of a short personalized tax training program on the performance and tax compliance of first-time entrepreneurs. The tax training was expected to have an impact on business performance and different aspects of tax compliance through better financial decision making and more relevant tax knowledge. In this study, we combine survey data, audit data and unique register data from the Netherlands’ Tax and Customs Administration with a randomized experiment and find that the effects of the tax training on business outcomes and tax compliance outcomes are modest. The training program does not have an impact on business survival or turnover. However, we do find that entrepreneurs who received the training have significantly higher profits than entrepreneurs in the control group due to lower reported cost (deductions). This indicates that the treatment affects entrepreneurial behavior, rather than entrepreneurial performance. Furthermore, we find an indirect effect on tax compliance. That is, entrepreneurs who received the training make fewer mistakes in complying with the legal requirements for keeping a business administration than the control group in the first three years after the training.</p> The full abstract of the study, if available Links https://www.ip.mpg.de/en/projects/details/the-effect-of-personalized-tax-training-on-entrepreneurial-performance-and-tax-compliance-evidence-from-a-field-experiment.html Links to any published papers and related discussions Authors * Affiliations Academic and other institutes that the authors of the study are members of Delivery partner Organisations involved in delivering the trial, if appropriate Year Year Year199419951996199719981999200020012002200320042005200620072008200920102011201220132014201520162017201820192020202120222023202420252026 Month MonthJanFebMarAprMayJunJulAugSepOctNovDec Day Day12345678910111213141516171819202122232425262728293031 Journal Journal publishing the study, if available Publication stage * Working Paper Published Ongoing Research Forthcoming Discussion Paper Research theme * Entrepreneurship Innovation Business Growth Country Country or countries where this study took place. Topics What sort of topics does the study cover? Sample attributes Hypotheses / research question Sample Trial population and sample selection Number of treatment groups Size of treatment groups Size of control group Unit of analysis Clustered? Yes No Cluster details Trial attributes Treatment description Rounds of data collection Baseline data collection and method Data collection method and data collected Evaluation Outcome variables Results Intervention costs Cost benefit ratio Reference Rosendahl Huber, L. (forthcoming). 'The Effect of Personalized Tax Training on Entrepreneurial Performance: Evidence From a Field Experiment.'. Ongoing research. Citation for use in academic references
