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.
| Identifer | oai:union.ndltd.org:VIENNA/oai:epub.wu-wien.ac.at:5756 |
| Date | 10 February 2016 |
| Creators | Berger, Melissa, Fellner-Röhling, Gerlinde, Sausgruber, Rupert, Traxler, Christian |
| Publisher | Elsevier |
| Source Sets | Wirtschaftsuniversität Wien |
| Language | English |
| Detected Language | English |
| Type | Article, PeerReviewed |
| Format | application/pdf |
| Rights | Creative Commons: Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) |
| Relation | http://dx.doi.org/10.1016/j.jpubeco.2016.01.007, https://www.journals.elsevier.com/journal-of-public-economics, http://epub.wu.ac.at/5756/ |
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