Berger, Melissa
[Verfasser:in]
;
Fellner-Röhling, Gerlinde
[Sonstige Person, Familie und Körperschaft];
Sausgruber, Rupert
[Sonstige Person, Familie und Körperschaft];
Traxler, Christian
[Sonstige Person, Familie und Körperschaft]
Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees
Erschienen in:ZEW - Centre for European Economic Research Discussion Paper ; No. 15-008
Umfang:
1 Online-Ressource (47 p)
Sprache:
Englisch
DOI:
10.2139/ssrn.2570742
Identifikator:
Entstehung:
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 19, 2015 erstellt
Beschreibung:
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