Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/107368
Authors: 
Berger, Melissa
Fellner, Gerlinde
Sausgruber, Rupert
Traxler, Christian
Year of Publication: 
2015
Series/Report no.: 
CESifo Working Paper 5195
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.
Subjects: 
evasion
TV license fees
border tax differentials
regression discontinuity design
JEL: 
H26
H27
Document Type: 
Working Paper

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