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


Berger, Melissa ; Fellner-Röhling, Gerlinde ; Sausgruber, Rupert ; Traxler, Christian


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URL: https://ub-madoc.bib.uni-mannheim.de/38752
URN: urn:nbn:de:bsz:180-madoc-387523
Document Type: Working paper
Year of publication: 2015
The title of a journal, publication series: ZEW Discussion Papers
Volume: 15-008
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H26 , H27,
Keywords (English): Evasion , TV license fees , border tax differentials , regression discontinuity design
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.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Berger, Melissa ; Fellner-Röhling, Gerlinde ; Sausgruber, Rupert ; Traxler, Christian (2015) Higher taxes, more evasion? : evidence from border differentials in TV license fees. Open Access ZEW Discussion Papers Mannheim 15-008 [Working paper]
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