Higher Taxes, more Evasion? Evidence from Border Differentials in TV License Fees
- 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.
Document Type: | Article |
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Language: | English |
Author(s): | Christian Traxler, Melissa Berger, Gerlinde Fellner-Röhling, Rupert Sausgruber |
Parent Title (English): | Journal of Public Economics |
ISSN: | 0047-2727 |
Publisher: | Elsevier B.V. |
Publication year: | 2016 |
Publishing Institution: | Hertie School |
First Page: | 74 |
Last Page: | 86 |
DOI: | https://doi.org/10.1016/j.jpubeco.2016.01.007 |
Release Date: | 2017/08/02 |
Tag: | Border tax differentials; Evasion; Regression discontinuity design; TV license fees |
Volume: | 135 |
Notes: | 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 |
Licence of document (German): |