1. Discussion and Working Paper // 2015

    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…

  2. Discussion and Working Paper // 2015

    Specifying Parameters in Computable General Equilibrium Models using Optimal Fingerprint Detection Methods

    The specification of parameters is a crucial task in the development of economic models. The objective of this paper is to improve the standard parameter specification of computable general equilibrium (CGE)…