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

A-Tier
Journal: Journal of Public Economics
Year: 2016
Volume: 135
Issue: C
Pages: 74-86

Score contribution per author:

1.005 = (α=2.01 / 4 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

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. 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.

Technical Details

RePEc Handle
repec:eee:pubeco:v:135:y:2016:i:c:p:74-86
Journal Field
Public
Author Count
4
Added to Database
2026-01-25