TY - JOUR A1 - Traxler, Christian A1 - Berger, Melissa A1 - Fellner-Röhling, Gerlinde A1 - Sausgruber, Rupert T1 - Higher Taxes, more Evasion? Evidence from Border Differentials in TV License Fees JF - Journal of Public Economics N2 - 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. KW - Evasion KW - TV license fees KW - Border tax differentials KW - Regression discontinuity design Y1 - 2016 UR - https://opus4.kobv.de/opus4-hsog/frontdoor/index/index/docId/2157 UR - https://nbn-resolving.org/urn:nbn:de:kobv:b1570-opus4-21571 SN - 0047-2727 N1 - This is a post-peer-review, pre-copyedit version of an article published in Journal of Public Economics. The final authenticated version is available online at: DOI 10.1016/j.jpubeco.2016.01.007 VL - 135 SP - 74 EP - 86 PB - Elsevier B.V. ER -