• Media type: E-Book
  • Title: Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees
  • Contributor: Berger, Melissa [Author]; Fellner-Röhling, Gerlinde [Other]; Sausgruber, Rupert [Other]; Traxler, Christian [Other]
  • Published: [S.l.]: SSRN, [2015]
  • Published in: ZEW - Centre for European Economic Research Discussion Paper ; No. 15-008
  • Extent: 1 Online-Ressource (47 p)
  • Language: English
  • DOI: 10.2139/ssrn.2570742
  • Identifier:
  • Origination:
  • Footnote: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 19, 2015 erstellt
  • Description: 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. The central estimate from a spatial regression discontinuity design 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
  • Access State: Open Access