Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees

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

No 5195, CESifo Working Paper Series from CESifo

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. 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.

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: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (9)

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Related works:
Journal Article: Higher taxes, more evasion? Evidence from border differentials in TV license fees (2016)
Working Paper: Higher taxes, more evasion? Evidence from border differentials in TV license fees (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_5195

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