Lars P. Feld

Walter Eucken Institute

Director

Goethestrasse 10

Freiburg im Breisgau, Baden-Württemberg D-79100

Germany

University of Freiburg - College of Economics and Behavioral Sciences

Professor

Freiburg, D-79085

Germany

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

SCHOLARLY PAPERS

48

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CITATIONS
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441

Scholarly Papers (48)

1.

Why People Obey the Law: Experimental Evidence from the Provision of Public Goods

CESifo Working Paper Series No. 651; U of St. Gallen, Econ. Discussion Paper No. 2001-14
Number of pages: 34 Posted: 11 Nov 2001
Jean-Robert Tyran and Lars P. Feld
University of Vienna and Walter Eucken Institute
Downloads 993 (16,102)
Citation 8

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Deterrent Effect of Legal Sanctions, Expressive Law, Social Norms, Public Goods, Voting

Economic Growth and Judicial Independence: Cross Country Evidence Using a New Set of Indicators

CESifo Working Paper Series No. 906
Number of pages: 41 Posted: 15 Apr 2003
Lars P. Feld and Stefan Voigt
Walter Eucken Institute and University of Hamburg - Institute of Law & Economics
Downloads 975 (18,073)
Citation 70

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Economic Growth, Rule of Law, Judicial Independence

Economic Growth and Judicial Independence - Cross Country Evidence Using a New Set of Indicators

European Journal of Political Economy, Forthcoming
Posted: 20 Jun 2003
Lars P. Feld and Stefan Voigt
Walter Eucken Institute and University of Hamburg - Institute of Law & Economics

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Economic Growth, Rule of Law, Judicial Independence

3.

Deterrence and Morale in Taxation: An Empirical Analysis

CESifo Working Paper Series No. 760
Number of pages: 41 Posted: 06 Nov 2002
Bruno S. Frey and Lars P. Feld
CREMA and Walter Eucken Institute
Downloads 553 (24,982)
Citation 20

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Economic Growth and Judicial Independence, a Dozen Years On: Cross-Country Evidence Using an Updated Set of Indicators

European Journal of Political Economy, Vol. 38, 2015
Number of pages: 34 Posted: 20 Aug 2014 Last Revised: 03 Nov 2016
Stefan Voigt, Jerg Gutmann and Lars P. Feld
University of Hamburg - Institute of Law & Economics, University of Hamburg - Institute of Law and Economics and Walter Eucken Institute
Downloads 353 (70,213)

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Judicial Independence, Economic Growth, Rule of Law, Constitutional Economics, Governance, Measuring Institutions

Capital Structure Choice and Company Taxation: A Meta-Study

ZEW - Centre for European Economic Research Discussion Paper No. 11-075
Number of pages: 65 Posted: 18 Jan 2012
Lars P. Feld, Jost Heckemeyer and Michael Overesch
Walter Eucken Institute, Centre for European Economic Research (ZEW) and Universität zu Köln
Downloads 310 (81,597)
Citation 1

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Capital Structure, Corporate Income Tax, Meta-Analysis

Capital Structure Choice and Company Taxation: A Meta-Study

CESifo Working Paper Series No. 3400
Number of pages: 50 Posted: 04 Apr 2011
Lars P. Feld, Jost Heckemeyer and Michael Overesch
Walter Eucken Institute, Leibniz Universität Hannover - Faculty of Economics and Management and Universität zu Köln
Downloads 196 (131,719)
Citation 1

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capital structure, corporate income tax, meta-analysis

6.

Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale

Number of pages: 27 Posted: 11 May 2006
Lars P. Feld and Bruno S. Frey
Walter Eucken Institute and CREMA
Downloads 455 (38,087)
Citation 1

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Tax Evasion, Tax Morale, Deterrence, Responsive Regulation

7.

Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments

CESifo Working Paper Series No. 1087
Number of pages: 32 Posted: 15 Dec 2003
Walter Eucken Institute, Universität St. Gallen and University of St. Gallen - CREMA
Downloads 445 (46,414)
Citation 19

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federalism, government revenue, tax competition, tax exporting.

8.

Making Judges Independent - Some Proposals Regarding the Judiciary

CESifo Working Paper Series No. 1260
Number of pages: 38 Posted: 02 Oct 2004
Lars P. Feld and Stefan Voigt
Walter Eucken Institute and University of Hamburg - Institute of Law & Economics
Downloads 420 (48,160)
Citation 15

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Judicial independence, constitutional design, positive constitutional economics, economic growth

Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation

Number of pages: 29 Posted: 11 May 2006
Lars P. Feld and Bruno S. Frey
Walter Eucken Institute and CREMA
Downloads 372 (65,967)
Citation 26

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Tax Compliance, Positive and Negative Incentives, Responsive Regulation

Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation

Law & Policy, Vol. 29, No. 1, pp. 102-120, January 2007
Number of pages: 19 Posted: 08 Jan 2007
Lars P. Feld and Bruno S. Frey
Walter Eucken Institute and CREMA
Downloads 19 (476,698)
Citation 26
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10.

The Role of Direct Democracy in the European Union

CESifo Working Paper Series No. 1083
Number of pages: 31 Posted: 12 Nov 2003
Lars P. Feld and Gebhard Kirchgässner
Walter Eucken Institute and Universität St. Gallen
Downloads 358 (59,307)
Citation 4

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direct democracy, referenda, initiatives

11.

Power Over Prosecutors Corrupts Politicians: Cross Country Evidence Using a New Indicator

CESifo Working Paper Series No. 2245, MACIE Discussion Paper No. 0208, U. of St. Gallen Law & Economics Working Paper No. 2008-06
Number of pages: 38 Posted: 04 Mar 2008
Anne van Aaken, Lars P. Feld and Stefan Voigt
University of St. Gallen - Law Department, Walter Eucken Institute and University of Hamburg - Institute of Law & Economics
Downloads 336 (70,818)
Citation 3

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Corruption, Prosecution Agencies, Judicial Independence, Prosecutorial Independence

12.
Downloads 308 ( 82,692)
Citation 5

FDI and Taxation: A Meta-Study

CESifo Working Paper Series No. 2540
Number of pages: 63 Posted: 11 Feb 2009
Lars P. Feld and Jost Heckemeyer
Walter Eucken Institute and Centre for European Economic Research (ZEW)
Downloads 211 (122,701)
Citation 5

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corporate income taxation, foreign direct investment, meta analysis

FDI and Taxation - A Meta-Study

ZEW - Centre for European Economic Research Discussion Paper No. 08-128
Number of pages: 63 Posted: 17 Apr 2009
Lars P. Feld and Jost Heckemeyer
Walter Eucken Institute and Centre for European Economic Research (ZEW)
Downloads 95 (237,679)
Citation 5

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Corporate Income Taxation, Foreign Direct Investment, Meta Analysis

FDI and Taxation: A Meta-Study

Journal of Economic Surveys, Vol. 25, No. 2, pp. 233-272, 2011
Number of pages: 40 Posted: 07 Mar 2011
Lars P. Feld and Jost Heckemeyer
Walter Eucken Institute and Centre for European Economic Research (ZEW)
Downloads 2 (575,549)
Citation 5
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Corporate income taxation, Foreign direct investment, Meta-analysis

13.

The Political Economy of Direct Democracy: A Survey

University of St. Gallen Dept. of Economics Discussion Paper No. 9807
Number of pages: 39 Posted: 14 Jul 1998
Lars P. Feld and Gebhard Kirchgässner
Walter Eucken Institute and Universität St. Gallen
Downloads 284 (85,878)
Citation 2

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14.

Income Tax Competition at the State and Local Level in Switzerland

CESifo Working Paper Series No. 238
Number of pages: 36 Posted: 07 Apr 2001
Lars P. Feld and Gebhard Kirchgässner
Walter Eucken Institute and Universität St. Gallen
Downloads 282 (88,550)
Citation 17

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15.

Fiscal Decentralization and Economic Growth in OECD Countries: Is There a Relationship?

CESifo Working Paper Series No. 2721
Number of pages: 24 Posted: 30 Jul 2009
Thushyanthan Baskaran and Lars P. Feld
University of Goettingen (Gottingen) and Walter Eucken Institute
Downloads 260 (92,396)
Citation 2

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fiscal federalism, sub-national fiscal autonomy, tax competition

16.

The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons

CESifo Working Paper Series No. 455
Number of pages: 29 Posted: 23 May 2001
Gebhard Kirchgässner and Lars P. Feld
Universität St. Gallen and Walter Eucken Institute
Downloads 246 (102,592)
Citation 6

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Corporate Income Taxes, Personal Income Taxes, Tax Competition, Business Location

17.

Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons

CESifo Working Paper Series No. 1516
Number of pages: 34 Posted: 02 Sep 2005
Lars P. Feld and Emmanuelle Reulier
Walter Eucken Institute and Université de Rennes I - Faculte de Sciences Economiques
Downloads 236 (103,017)
Citation 12

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tax competition, strategic tax setting, personal income taxes

18.

Strategic Tax Collection and Fiscal Decentralisation: Case of Russia

CESifo Working Paper Series No. 2031
Number of pages: 47 Posted: 28 Jun 2007
Alexander Libman and Lars P. Feld
Ludwig Maximilians University of Munich and Walter Eucken Institute
Downloads 230 (103,854)
Citation 2

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fiscal federalism, tax arrears, transition economies

19.

Trust Breeds Trust: How Taxpayers Are Treated

CESifo Working Paper Series No. 322; Zurich IEER Working Paper No. 98
Number of pages: 21 Posted: 02 Apr 2001
Lars P. Feld and Bruno S. Frey
Walter Eucken Institute and CREMA
Downloads 221 (100,447)
Citation 55

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Tax evasion, tax authority, tax compliance, direct democracy

Budget Referendums and Government Spending: Evidence from Swiss Cantons

CESifo Working Paper Series No. 323; and USC Finance & Business Econ. Working Paper No. 01-8
Number of pages: 33 Posted: 06 Nov 2000
Lars P. Feld and John G. Matsusaka
Walter Eucken Institute and University of Southern California - Marshall School of Business
Downloads 212 (122,161)
Citation 49

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Budget referendums, initiatives, government spending

Budget Referendums and Government Spending: Evidence from Swiss Cantons

Journal of Public Economics, Forthcoming
Posted: 27 Oct 2002
Lars P. Feld and John G. Matsusaka
Walter Eucken Institute and University of Southern California - Marshall School of Business

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The Effect of Direct Democracy on Income Redistribution: Evidence for Switzerland

CESifo Working Paper Series No. 1837, STICERD, London School of Economics and Political Science (LSE) Working Paper No. PEPP-23
Number of pages: 52 Posted: 14 Nov 2006
Walter Eucken Institute, Organization for Economic Co-Operation and Development (OECD) and Universität St. Gallen
Downloads 162 (156,715)
Citation 14

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income redistribution, direct democracy, referenda, initiatives

The Effect of Direct Democracy on Income Redistribution: Evidence for Switzerland

LSE STICERD Research Paper No. PEPP23
Number of pages: 50 Posted: 11 Jul 2008
Walter Eucken Institute, Organization for Economic Co-Operation and Development (OECD) and Universität St. Gallen
Downloads 39 (379,090)
Citation 14

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The Effect of Direct Democracy on Income Redistribution: Evidence for Switzerland

Economic Inquiry, Vol. 48, Issue 4, pp. 817-840, October 2010
Number of pages: 24 Posted: 15 Sep 2010
Walter Eucken Institute, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 2 (575,549)
Citation 14
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22.

Sustainability of German Fiscal Policy and Public Debt: Historical and Time Series Evidence for the Period 1850-2010

CESifo Working Paper Series No. 4135
Number of pages: 44 Posted: 08 Mar 2013
Walter Eucken Institute, Walter Eucken Institute and Walter Eucken Institute
Downloads 192 (103,854)

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public debt, sustainability, time series analysis

23.

Sustainable Fiscal Policy in a Federal System: Switzerland as an Example

University of St. Gallen Economics Discussion Paper No. 2004-09
Number of pages: 23 Posted: 18 Aug 2004
Gebhard Kirchgässner and Lars P. Feld
Universität St. Gallen and Walter Eucken Institute
Downloads 183 (127,705)
Citation 2

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Direct Democracy, Referenda, Initiatives

24.

Fiscal Federalism and Long-Run Macroeconomic Performance: A Survey of Recent Research

Number of pages: 30 Posted: 07 Mar 2010
Lars P. Feld and Jan Schnellenbach
Walter Eucken Institute and BTU Cottbus-Senftenberg, Institute for Economics, Chair for Microeconomics
Downloads 181 (122,526)

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Fiscal Federalism, Fiscal Competition, Economic Growth, Economic Performance

25.

The Role of the Government in Private Governance Structures

U of St. Gallen, Economics Discussion Paper No. 2003-11
Number of pages: 34 Posted: 27 Jun 2003
Lars P. Feld and Gebhard Kirchgässner
Walter Eucken Institute and Universität St. Gallen
Downloads 163 (150,203)

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Public Production, Competition Policy, Regulation, Corporate Governance

26.

On Government Centralization and Budget Referendums: Evidence from Switzerland

CESifo Working Paper Series No. 615
Number of pages: 36 Posted: 14 Jan 2002
Christoph A. Schaltegger and Lars P. Feld
University of St. Gallen - CREMA and Walter Eucken Institute
Downloads 150 (139,930)
Citation 15

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Centralization, Fiscal Federalism, Budget Referendums

Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity

CESifo Working Paper Series No. 5738
Number of pages: 27 Posted: 08 Mar 2016
Walter Eucken Institute, University of Tuebingen - Faculty of Economics and Business Administration, University of Mannheim - Department of Business Administration and Taxation, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 73 (280,374)

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corporate taxation, M&A, capital gains tax, lock-in effect

Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity

ZEW - Centre for European Economic Research Discussion Paper No. 16-007
Number of pages: 28 Posted: 09 Apr 2016
Walter Eucken Institute, University of Tübingen, University of Mannheim - Department of Business Administration and Taxation, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 54 (329,143)

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Corporate taxation, M&A, capital gains tax, lock-in effect

A Mechanism to Regulate Sovereign Debt Restructuring in the Euro Area

CESifo Working Paper Series No. 6038
Number of pages: 27 Posted: 30 Sep 2016
German Council of Economic Experts, German Council of Economic Experts, Walter Eucken Institute and German Council of Economic Experts
Downloads 66 (296,785)

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sovereign debt restructuring mechanism, no-bailout clause, creditor participation clauses, ESM

29.

Are Fiscal Adjustments Less Successful in Decentralized Governments?

CESifo Working Paper Series No. 1946
Number of pages: 31 Posted: 28 Mar 2007
Christoph A. Schaltegger and Lars P. Feld
University of St. Gallen - CREMA and Walter Eucken Institute
Downloads 106 (209,158)
Citation 1

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fiscal adjustment, consolidation policy, fiscal decentralization, fiscal institutions

30.

Do Large Cabinets Favor Large Governments? Evidence from Swiss Sub-Federal Jurisdictions

CESifo Working Paper Series No. 1294
Number of pages: 32 Posted: 29 Oct 2004
Lars P. Feld and Christoph A. Schaltegger
Walter Eucken Institute and University of St. Gallen - CREMA
Downloads 96 (223,441)
Citation 2

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fragmentation, fiscal policy, referendums, legislative rules, budget rules

31.

Tax Morale After the Reunification of Germany: Results from a Quasi-Natural Experiment

CESifo Working Paper No. 1921
Number of pages: 41 Posted: 27 Feb 2007
Lars P. Feld and Benno Torgler
Walter Eucken Institute and Yale University - Yale Center for International and Area Studies
Downloads 91 (210,493)

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tax morale, tax evasion, deterrence, quasi-natural experiment

Commitment to Pay Taxes: A Field Experiment on the Importance of Promise

Tax and Transfer Policy Institute - Working Paper 10/2016
Number of pages: 37 Posted: 01 Dec 2016
University of Osnabrück, Queensland University of Technology, Walter Eucken Institute and CREMA
Downloads 53 (332,129)

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Tax compliance, field experiment, commitment, promise, supportive incentives, psychological contract

Commitment to Pay Taxes: A Field Experiment on the Importance of Promise

CESifo Working Paper Series No. 6186
Number of pages: 37 Posted: 19 Dec 2016
University of Osnabrück, Queensland University of Technology, Walter Eucken Institute and CREMA
Downloads 30 (416,446)

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tax compliance, field experiment, commitment, promise, supportive incentives, psychological contract

33.

On Government Centralization and Fiscal Referendums: A Theoretical Model and Evidence from Switzerland

Number of pages: 40 Posted: 18 Aug 2005
Walter Eucken Institute, University of St. Gallen - CREMA and BTU Cottbus-Senftenberg, Institute for Economics, Chair for Microeconomics
Downloads 82 (241,056)
Citation 8

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Centralization, Fiscal Federalism, Fiscal Referendums

34.

The Impact of Referendums on the Centralisation of Public Goods Provision: A Political Economy Approach

CESifo Working Paper Series No. 1803
Number of pages: 41 Posted: 06 Oct 2006
BTU Cottbus-Senftenberg, Institute for Economics, Chair for Microeconomics, Walter Eucken Institute and University of St. Gallen - CREMA
Downloads 69 (273,338)
Citation 4

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centralisation, direct democracy, representative democracy, public good provision

35.

Sovereign Bond Market Reactions to Fiscal Rules and No-Bailout Clauses - The Swiss Experience

CESifo Working Paper Series No. 4195
Number of pages: 31 Posted: 24 Apr 2013
Walter Eucken Institute, Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and German Council of Economic Experts
Downloads 63 (284,107)

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sub-national government bonds, fiscal rules, no-bailout clause, sovereign risk premium

36.

Political Stability and Fiscal Policy Time Series Evidence for the Swiss Federal Level Since 1849

CESifo Working Paper Series No. 2691
Number of pages: 39 Posted: 07 Jul 2009
Lars P. Feld and Christoph A. Schaltegger
Walter Eucken Institute and University of St. Gallen - CREMA
Downloads 54 (310,655)

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political stability, fiscal policy, constitutional changes

37.

Reviews — Besprechungen — Comptes Rendus

Kyklos, Vol. 55, pp. 575-608, 2002
Number of pages: 33 Posted: 21 Feb 2003
University of Hartford - Barney School of Business, Walter Eucken Institute, University of Fribourg - Faculty of Economics and Social Science, Central European University - IRES Department, affiliation not provided to SSRN, Thompson Rivers University - School of Business and Economics, Bond University - School of Law, University of Vienna, University of Zurich - Department of Business Administration (IBW), Siemens Financial Services, University of Messina, University of Freiburg, Germany and Bethany College
Downloads 31 (401,729)
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38.

Tax Evasion and Voting: An Experimental Analysis

Kyklos, Vol. 55, pp. 197-221, 2002
Number of pages: 25 Posted: 10 Dec 2002
Lars P. Feld and Jean-Robert Tyran
Walter Eucken Institute and University of Vienna
Downloads 28 (414,943)
Citation 33
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39.

Achieving Compliance when Legal Sanctions are Non-Deterrent

Scandinavian Journal of Economics, Vol. 108, No. 1, pp. 135-156, March 2006
Number of pages: 22 Posted: 08 May 2006
Jean-Robert Tyran and Lars P. Feld
University of Vienna and Walter Eucken Institute
Downloads 22 (444,649)
Citation 41
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40.

Reviews

Kyklos, Vol. 56, pp. 111-152, 2003
Number of pages: 42 Posted: 14 Apr 2003
Central European University - IRES Department, Yale University - Yale Center for International and Area Studies, University of Linz, University of Greifswald - Lehrstuhl für Landschaftsokonomie, University of Tuebingen - Faculty of Economics and Business Administration, Walter Eucken Institute, University of Leipzig - Institute of Philosophy, University of Basel, Rheinisch-Westfalisches Institut fur Wirtschaftsforschung, Essen (Rhine-Westphalia Institute for Economic Research), European Commission, Tilburg University, CentER and Deutsche Bank
Downloads 19 (460,481)
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41.

Handbook of Public Economics: Vols. 3 and 4

Economic Journal, Vol. 114, pp. F352-F354, June 2004
Number of pages: 3 Posted: 02 Jul 2004
Lars P. Feld
Walter Eucken Institute
Downloads 16 (476,059)
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42.

Effects of Fiscal Rules - 85 Years' Experience in Switzerland

CESifo Working Paper Series No. 6063
Number of pages: 38 Posted: 13 Oct 2016
Heiko T Burret and Lars P. Feld
Walter Eucken Institute and Walter Eucken Institute
Downloads 0 (378,466)

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Switzerland, fiscal rule, debt brake, budget cycle, election, fiscal shock

43.

Depressing Dependence? Transfers and Economic Growth in the German States, 1975-2005

CESifo Working Paper Series No. 6055
Number of pages: 31 Posted: 12 Oct 2016
University of Goettingen (Gottingen), Walter Eucken Institute and University of Freiburg
Downloads 0 (414,943)

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intergovernmental transfers, economic growth, fiscal federalism

44.

Does the Swiss Debt Break Induce Sound Federal Finances? A Synthetic Control Analysis

CESifo Working Paper Series No. 6044
Number of pages: 34 Posted: 10 Oct 2016
Christian F. Pfeil and Lars P. Feld
Walter Eucken Institute and Walter Eucken Institute
Downloads 0 (382,177)

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Swiss debt brake, cyclically adjusted budget balance, government debt, synthetic control method

45.

Fiscal Federalism, Decentralization, and Economic Growth: A Meta‐Analysis

Economic Inquiry, Vol. 54, Issue 3, pp. 1445-1463, 2016
Number of pages: 19 Posted: 10 May 2016
University of Goettingen (Gottingen), Walter Eucken Institute and BTU Cottbus-Senftenberg, Institute for Economics, Chair for Microeconomics
Downloads 0 (572,822)
Citation 4
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46.

The Political Economy of Municipal Amalgamation - Evidence of Common Pool Effects and Local Public Debt

CESifo Working Paper Series No. 5676
Number of pages: 38 Posted: 04 Feb 2016
Benedikt Fritz and Lars P. Feld
Walter Eucken Institute and Walter Eucken Institute
Downloads 0 (371,402)

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municipal amalgamation, public debt, common pool, difference in difference

47.

Is Switzerland an Interest Rate Island after All? Time Series and Non-Linear Switching Regime Evidence

CESifo Working Paper Series No. 5628
Number of pages: 30 Posted: 22 Dec 2015
Lars P. Feld and Ekkehard A. Koehler
Walter Eucken Institute and Walter Eucken Institute
Downloads 0 (414,943)

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uncovered interest rate parity (UIRP), Swiss interest rate anomaly, error correction, heteroscedasticity, Markov regime switching

48.

Do Independent Prosecutors Deter Political Corruption? An Empirical Evaluation Across Seventy-Eight Countries

American Law and Economics Review, Vol. 12, Issue 1, pp. 204-244, 2010
Posted: 26 Apr 2010
Anne van Aaken, Lars P. Feld and Stefan Voigt
University of St. Gallen - Law Department, Walter Eucken Institute and University of Hamburg - Institute of Law & Economics

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H11, K40, K42

Other Papers (1)

Total Downloads: 6    Citations: 1
1.

Capital Structure Choice and Company Taxation: A Meta-Study

Number of pages: 48 Posted: 13 Mar 2011
Lars P. Feld, Jost Heckemeyer and Michael Overesch
Walter Eucken Institute, Leibniz Universität Hannover - Faculty of Economics and Management and Universität zu Köln
Downloads 0 (45,692)
Citation 1

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Capital Structure, Corporate Income Tax, Meta-Analysis