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Higher taxes, more evasion? Evidence from border differentials in TV license fees

Berger, Melissa and Fellner-Röhling, Gerlinde and Sausgruber, Rupert and Traxler, Christian (2016) Higher taxes, more evasion? Evidence from border differentials in TV license fees. Journal of Public Economics, 135. pp. 74-86. ISSN 0047-2727

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Abstract

This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. Our preferred estimator indicates that a one percent increase in fees raises the evasion rate by 0.3 percentage points. The positive effect of fees on evasion is confirmed in different parametric and non-parametric approaches and survives several robustness checks.

Item Type: Article
Additional Information: We would like to thank two anonymous referees and the editor, Fernando Ferreira, for fruitful comments and suggestions. The paper further benefited from discussions with David Agrawal, Benjamin Bittschi, Ronny Freier, Martin Halla, Nadine Riedel, Johannes Rincke and numerous seminar and workshop participants. The support by Annette Chemnitz and Gabriela Jerome (FIS) and Andreas Marth (WIGeoGIS) is gratefully acknowledged. Any remaining errors are our own.
Keywords: evasion / TV license fees / border tax diffrentials / regression discontinuity design
Classification Codes: JEL H26, H27
Divisions: Departments > Volkswirtschaft
Departments > Volkswirtschaft > Finanzwissenschaft u öffentl. Wirtschaft
Forschungsinstitute > Internationale Besteuerung
Version of the Document: Accepted for Publication
Variance from Published Version: Minor
Depositing User: Elena Simukovic
Date Deposited: 19 Sep 2017 15:21
Last Modified: 19 Sep 2017 15:38
Related URLs:
FIDES Link: https://bach.wu.ac.at/d/research/results/74550/
URI: http://epub.wu.ac.at/id/eprint/5756

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