Plausibly Exogenous - Tax Evasion (07/21/2021)
LHS Variable
Compliance with tax code
RHS Variable
Policy restricting passport access for taxpayers with substantial tax debt, known as "certification"
Source of Exogenous Variation
Randomization during the policy rollout in which the certification depended on whether the taxpayers was a first-time payer and the fact that the 5% of eligible taxpayers were "held out"
- Organ, Ruda, Slemrod, and Turk (2021), “Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process”