Berger, Melissa Fellner, Gerlinde Sausgruber, Rupert Traxler, Christian
Year of Publication:
CESifo Working Paper 5195
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.
evasion TV license fees border tax differentials regression discontinuity design