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

Feld, Lars P.; Torgler, Benno - 2021

prior to the separation after the Second World War. As a consequence, an East-West comparison has a methodological advantage …This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post …-reunification period, using three World Values Survey/European Values Survey waves between 1990 and 1999. German reunification is …

Persistent link: https://www.econbiz.de/10013317223

Tax morale after the reunification of Germany: results from a quasi-natural experiment

Feld, Lars P.; Torgler, Benno - 2007

Persistent link: https://www.econbiz.de/10010264072

FDI and taxation: a meta-Ssudy

Feld, Lars P.; Heckemeyer, Jost Henrich - 2009

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...

Persistent link: https://www.econbiz.de/10010264552

Power over prosecutors corrupts politicians: cross country evidence using a new indicator

van Aaken, Anne; Feld, Lars P.; Voigt, Stefan - 2008

It is hypothesized that prosecution agencies that are dependent on the executive have less incentives to prosecute crimes committed by government members which, in turn, increases their incentives to commit such crimes. Here, this hypothesis is put to an empirical test focusing on a particular...

Persistent link: https://www.econbiz.de/10010270593

Capital structure choice and company taxation: A meta-study

Feld, Lars P.; Heckemeyer, Jost Henrich; Overesch, Michael - 2011

This paper provides a quantitative review of the empirical literature on the tax impact on corporate debt financing. Synthesizing the evidence from 46 previous studies, we find that this impact is substantial. In particular, the tax rate proxy determines the outcome of primary analyses. Measures...

Persistent link: https://www.econbiz.de/10010274978

Making judges independent : some proposals regarding the judiciary

Feld, Lars P.; Voigt, Stefan - 2004

It is argued that an independent judiciary is a necessary condition for both individual liberty and economic prosperity. After having surveyed the literature dealing with how to arrange for an independent judiciary, the authors derive some additional policy implications by drawing on two...

Persistent link: https://www.econbiz.de/10010261246