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 |
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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: | 13 Aug 2020 02:48 |
Related URLs: | |
FIDES Link: | https://bach.wu.ac.at/d/research/results/74550/ |
URI: | https://epub.wu.ac.at/id/eprint/5756 |
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