@article{TraxlerBergerFellnerRoehlingetal., author = {Traxler, Christian and Berger, Melissa and Fellner-R{\"o}hling, Gerlinde and Sausgruber, Rupert}, title = {Higher Taxes, more Evasion? Evidence from Border Differentials in TV License Fees}, series = {Journal of Public Economics}, volume = {135}, journal = {Journal of Public Economics}, publisher = {Elsevier B.V.}, issn = {0047-2727}, doi = {10.1016/j.jpubeco.2016.01.007}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:b1570-opus4-21571}, pages = {74 -- 86}, 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.}, language = {en} }