This paper presents a short, comparative analysis of the determinants
of theatre attendance using a novel panel data set for Austrian and Swiss
non-profit theatres. The results of the econometric analysis suggest that price
and income have significant effects on theatre attendance, the first effect being
negative and the second positive. However, both price and income elasticities
are not greater than one in absolute values. This reinforces the findings of
previous studies on the determinants of demand for theatre. Furthermore, the
results indicate that total theatre capacity and in some cases objective output
characteristics are also important determinants of attendance, in line with
some previous studies.