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

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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.

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

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

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