Quotation 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.


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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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Journal of Public Economics
Citation Index SSCI
WU Journalrating 2009 A
WU-Journal-Rating new FIN-A, INF-A, MAN-A, STRAT-A, VW-A, WH-A
Language English
Title Higher taxes, more evasion? Evidence from border differentials in TV license fees
Volume 135
Year 2016
Page from 74
Page to 86
Reviewed? Y
URL http://www.sciencedirect.com/science/article/pii/S0047272716000086
DOI http://dx.doi.org/10.1016/j.jpubeco.2016.01.007
JEL H26, H27

Associations

People
Sausgruber, Rupert (Details)
External
Berger, Melissa (Centre for European Economic Research (ZEW), Mannheim, Germany)
Fellner-Röhling, Gerlinde (Institute of Economics, Ulm University, Germany)
Traxler, Christian (Hertie School of Governance, Max Planck Institute for Research on Collective Goods and CESifo., Germany)
Organization
Department of Economics (Sausgruber) (Details)
Department of Economics DP (Details)
Research Institute for International Taxation FI (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5311 Public finance (Details)
5325 Political economics (Details)
5351 Public economy (Details)
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