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…
The European Union Statistics on Income and Living Conditions (EU-SILC) is a rotational panel provided by Eurostat that covers variables with a high potential for comparative European labour market and social…
In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We…