Arbeitspapier

Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees

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.

Language: Englisch

Bibliographic citation: Series: CESifo Working Paper ; No. 5195

Classification: Wirtschaft
Tax Evasion and Avoidance
Taxation, Subsidies, and Revenues: Other Sources of Revenue

Subject: evasion
TV license fees
border tax differentials
regression discontinuity design

Event: Geistige Schöpfung

(who): Berger, Melissa
Fellner, Gerlinde
Sausgruber, Rupert
Traxler, Christian

Event: Veröffentlichung

(who): Center for Economic Studies and ifo Institute (CESifo)

(where): Munich

(when): 2015

Handle: http://hdl.handle.net/10419/107368

Last update: 10.03.2025, 11:42 AM CET

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Object type

Arbeitspapier

Associated

Berger, Melissa
Fellner, Gerlinde
Sausgruber, Rupert
Traxler, Christian
Center for Economic Studies and ifo Institute (CESifo)

Time of origin

2015

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Arbeitspapier