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

Berger, M., Fellner-Röhling, G., Sausgruber, R., & Traxler, C. (2016). Higher taxes, more evasion? Evidence from border differentials in TV license fees. Journal of Public Economics, 135, 74-86.

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Item Permalink: https://hdl.handle.net/11858/00-001M-0000-0029-BB6A-0 Version Permalink: https://hdl.handle.net/11858/00-001M-0000-002C-F1FC-4
Genre: Journal Article

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http://www.sciencedirect.com/science/article/pii/S0047272716000086 (Any fulltext)
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 Creators:
Berger, Melissa, Author
Fellner-Röhling, Gerlinde, Author
Sausgruber, Rupert, Author
Traxler, Christian1, Author           
Affiliations:
1Max Planck Institute for Research on Collective Goods, Max Planck Society, ou_2173688              

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Free keywords: Evasion; TV License Fees; Border Tax Differentials; Regression Discontinuity Design
 JEL: H26 - Tax Evasion and Avoidance
 JEL: H27 - Other Sources of Revenue
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 Dates: 2016
 Publication Status: Published online
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 Rev. Type: Peer
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Title: Journal of Public Economics
Source Genre: Journal
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Pages: - Volume / Issue: 135 Sequence Number: - Start / End Page: 74 - 86 Identifier: -