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Higher taxes, more evasion? Evidence from border differentials in TV license fees
Berger, Melissa; Fellner-Röhling, Gerlinde; … - 2015
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 …
Persistent link: https://www.econbiz.de/10010471504
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Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees
Berger, Melissa; Fellner, Gerlinde; Sausgruber, Rupert; … - 2015
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 …
Persistent link: https://www.econbiz.de/10010480884
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Higher taxes, more evasion? : evidence from border differentials in TV license fees
Berger, Melissa; Fellner-Röhling, Gerlinde; … - 2015
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 …
Persistent link: https://www.econbiz.de/10010472583
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Higher taxes, more evasion? : evidence from border differentials in TV license fees
Berger, Melissa; Fellner, Gerlinde; Sausgruber, Rupert; … - 2015
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 …
Persistent link: https://www.econbiz.de/10010477085
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Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees
Berger, Melissa; Fellner, Gerlinde; Sausgruber, Rupert; … - CESifo - 2015
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 …
Persistent link: https://www.econbiz.de/10011163063
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Higher taxes, more evasion? : evidence from border differentials in TV license fees
Berger, Melissa; Fellner, Gerlinde; Sausgruber, Rupert; … - In: Journal of public economics 135 (2016), pp. 74-86
Persistent link: https://www.econbiz.de/10011654213
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Justice and Taxation
Vicini, Andrea - Volkswirtschaftliche Fakultät, … - 2010
The problem of taxation, in a social system the trade-off Equity vs Efficiency. Is it possible a reconciliation?
Persistent link: https://www.econbiz.de/10011108037
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Fines, non-payment, and revenues : evidence from speeding tickets
Traxler, Christian; Dušek, Libor - 2023
We estimate the effect of the level of fines on payment compliance and revenues collected from speeding tickets. Exploiting discontinuous increases in fines at speed cutoffs and reform induced variation in these discontinuities, we implement two complementary regression discontinuity designs....
Persistent link: https://www.econbiz.de/10014316890
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Recent reforms of tax systems in the EU : good and bad news
Garnier, Gaelle (contributor) - European Commission / Directorate General for Taxation …; …
Persistent link: https://www.econbiz.de/10010343058
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A wind of change? : reforms of tax systems since the launch of Europe 2020
Garnier, Gaelle - 2014
Persistent link: https://www.econbiz.de/10010478772