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.

Berger, Melissa, Gerlinde Fellner-Röhling, Rupert Sausgruber und Christian Traxler (2015), Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees, CESifo Working Paper No. 5195, München. Download


Berger, Melissa
Fellner-Röhling, Gerlinde
Sausgruber, Rupert
Traxler, Christian


evasion, TV license fees, border tax differentials, regression discontinuity design