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 …

This paper addresses the major weakness of measuring tax evasion through business and household surveys, namely the … questioning method to gather information about tax evasion by means of business surveys. This approach allows estimating the … prevalence of tax evasion, but it does not allow identifying whether the individual firm engages in tax evasion or not, therefore …