EconPapers    
Economics at your fingertips  
 

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

Melissa Berger, Gerlinde Fellner-Röhling (), Rupert Sausgruber and Christian Traxler

Journal of Public Economics, 2016, vol. 135, issue C, 74-86

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.

Keywords: Evasion; TV license fees; Border tax differentials; Regression discontinuity design (search for similar items in EconPapers)
JEL-codes: H26 H27 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0047272716000086
Full text for ScienceDirect subscribers only

Related works:
Working Paper: Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees (2015) Downloads
Working Paper: Higher taxes, more evasion? Evidence from border differentials in TV license fees (2015) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:pubeco:v:135:y:2016:i:c:p:74-86

Access Statistics for this article

Journal of Public Economics is currently edited by R. Boadway and J. Poterba

More articles in Journal of Public Economics from Elsevier
Series data maintained by Dana Niculescu ().

 
Page updated 2017-09-29
Handle: RePEc:eee:pubeco:v:135:y:2016:i:c:p:74-86