Berger, Melissa, Fellner-Röhling, Gerlinde, Sausgruber, Rupert, Traxler, Christian. 2016. Higher taxes, more evasion? Evidence from border differentials in TV license fees. Journal of Public Economics. 135 74-86.

RIS

@ARTICLE{Berger2016,
title = {Higher taxes, more evasion? Evidence from border differentials in TV license fees},
author = {Melissa Berger and Gerlinde Fellner-Röhling and Rupert Sausgruber and Christian Traxler},
year = {2016},
doi = {https://doi.org/10.1016/j.jpubeco.2016.01.007},
volume = {135},
language = {EN},
pages = {74-86},
journal = {Journal of Public Economics},
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.},
}