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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| 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
- Institute for Public Sector Economics IN (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)