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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.

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Metadaten
Document Type:Article
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):Metadaten (öffentlich), post-print
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