Traxler, Christian Max Planck Institute for Research on Collective Goods, Max Planck Society;
http://www.sciencedirect.com/science/article/pii/S0047272716000086 (Any fulltext)
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.