Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees

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

doi:10.2139/ssrn.2570742

Cited by 4 publications

(3 citation statements)

References 15 publications

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“…Intuitively, a geographic regression discontinuity design is a kind of matching method since the borders are exogenous of policies; additionally, because other factors (e.g., geographic, infrastructural, and economic) are similar on both sides of the border, the parallel trends assumption is more likely to be guaranteed. Subsequently, many papers have focused on the policy effects on both sides of the border (e.g., Peltzman, 2016;Berger, Fellner-Röhling, Sausgruber, & Traxler, 2016;Duranton, Gobillon, & Overman, 2011). In terms of the availability of county-level economic data, we use grid-level nighttime light data as an indicator of real economic growth.…”

Section: J E L C L a S S I F I C A T I O Nmentioning

confidence: 99%

The chosen fortunate in the urbanization process in China? Evidence from a geographic regression discontinuity study

Liu

Zeng

Zhou

2019

Review Development Economics

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After decades of delayed urbanization, since 1998, China has implemented the “county‐to‐district” policy to promote urbanization and stimulate regional economic development. This policy was designed to expand the urban area of large cities by merging counties (rural areas) with nearby cities (urban areas). Intuitively, these regions are the “chosen fortunate” since they are the privileged beneficiaries of this policy experiment. However, at the time of writing (2018), recent studies have been inconsistent regarding this issue, and several studies have revealed that this policy has impeded regional growth. Therefore, the true effect of this policy must be carefully examined. Using grid‐level nighttime light data and a border‐based regression discontinuity design framework, we find that the average effect of the “county‐to‐district” policy on nighttime light growth is significant and positive, and this result also coincides with the increase of entry and decrease of exit of manufacturing enterprises, and the increase of the county‐level manufacturing employment. However, the policy effect on nighttime light turns to be negative in the long run, implying that short‐term economic growth may outweigh the long‐term economic growth potential. A further investigation of the underlying mechanism indicates that industrial enterprises in the experimental policy area do not perform better in terms of total factor productivity (TFP) and profit margin than their counterparts. Moreover, this policy aggravates the polarization between central and border areas.

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Section: J E L C L a S S I F I C A T I O Nmentioning

confidence: 99%

The chosen fortunate in the urbanization process in China? Evidence from a geographic regression discontinuity study

Liu

Zeng

Zhou

2019

Review Development Economics

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“…These increases in the availability of local tax data have been complemented by the ability to measure physical proximity using geographic information systems. The ability to easily compute geo-spatial data has in turn allowed tax economists to study tax competition and tax evasion near borders (for example, Lovenheim, 2008;Merriman, 2010;Berger et al, 2015;Agrawal, 2015). Borders create characteristicsbased notches, as modeled in Gillitzer, Kleven, and Slemrod (2014).…”

Section: A Tax Competitionmentioning

confidence: 99%

Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition

Agrawal¹,

Fox²,

Slemrod³

2015

National Tax Journal

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Competition at the subnational level concerns how jurisdictions set tax, spending, or regulatory policies while accounting for the fact that these policies affect the locations of individuals, firms and mobile factors. This paper highlights the importance of studying subnational competition and then places the field of fiscal competition in the context of the broader public economics literature. We argue that studies of competition at the state and local level should extend beyond traditional issues relating to tax competition and must consider how many different agents respond to policies. The paper then summarizes the six papers in this special issue, which were presented at a conference on subnational competition.

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“…Other studies have successfully used similar proxies to measure fiscal compliance in different European countries (e.g Fellner et al, 2013;Berger et al, 2016)…”

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confidence: 99%

Earthquake Hazard and Civic Capital

2021

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We examine the empirical relationship between the exposure to earthquake hazard and civic capital in Italian municipalities. Drawing on the Italian National Institute of Geophysics and Volcanology, we find that earthquake hazard increases civic capital. We decompose the effect of earthquake hazard variation along four dimensionsfrequency, space, magnitude, and timingand observe that the effect is mostly explained by high-magnitude seismic events in the past. Our results are in line with the intuition that cooperative social norms build over a very long time span.

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Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees

Cited by 4 publications

References 15 publications

The chosen fortunate in the urbanization process in China? Evidence from a geographic regression discontinuity study

The chosen fortunate in the urbanization process in China? Evidence from a geographic regression discontinuity study

Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition

Earthquake Hazard and Civic Capital

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