Higher taxes, more evasion? Evidence from border differentials in TV license fees

Melissa Berger, Gerlinde Fellner-Röhling, Rupert Sausgruber, Christian Traxler

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in FachzeitschriftBegutachtung

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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.
OriginalspracheEnglisch
Seiten (von - bis)74 - 86
FachzeitschriftJournal of Public Economics
Jahrgang135
DOIs
PublikationsstatusVeröffentlicht - 2016

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

  • 502010 Finanzwissenschaft
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  • 502024 Öffentliche Wirtschaft

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