TY  - JOUR
TI  - Higher taxes, more evasion? Evidence from border differentials in TV license fees
AB  - 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.
DO  - http://dx.doi.org/10.1016/j.jpubeco.2016.01.007
SP  - 74
EP  - 86
UR  - http://www.sciencedirect.com/science/article/pii/S0047272716000086
PY  - 2016-01-01
JO  - Journal of Public Economics
AU  - Berger, Melissa  
AU  - Fellner-Röhling, Gerlinde 
AU  - Sausgruber, Rupert 
AU  - Traxler, Christian 
ER -