Zum Inhalt springen

Affiliated Fellow Katharina Pfeil, M. A.

E-Mail: pfeil@eucken.de

Research focus:
  • Behavioral Economics
  • Experimental Methods
  • Shadow Economy, Undeclared Work, Tax Compliance

Katharina Pfeil studied Philosophy, Politics, and Economics (B.A., Hons) at Witten/Herdecke University and the University of Latvia and graduated her M.A. in Political Economy with merit from King’s College London. During her studies, she focused on New Institutional Economics and the power of ideas. She founded and organized the First International PPE Conference, participated in various extra-curricular summer schools and conferences such as the Summer Seminar of Science and the Big Questions, completed the first level of an EMCC business coach certificate and developed her interest in ordoliberal ideas during an internship at the Walter Eucken Institut. She is an alumna of the Foundation of German Business (sdw), member of theGerman Association for Experimental Economic Research (GfeW) and of the Verein für Socialpolitik. In October 2017, she started her position as a research associate at the Walter Eucken Institut and her Ph.D. at the University of Freiburg. Since October 2018 she works as a research associate at Freiburg University. Since January 2020 she consults the Minimum Wage Commission on an operational level in scientific questions. She is a recipient of the Reinhard Selten-Stipendium 2021 awarded by the GfeW.

Her research interests include the shadow economy, tax incentives, economic field experiments, and the impact of expertise. She is involved in fostering the Network of Constitutional Economics and Social Philosophy (NOUS).


2024 1. You Don’t Need an Invoice, Do You? An Online Experiment on Collaborative Tax Evasion

Journal of Economic Psychology 2024, 102708 (with LILITH BURGSTALLER).
Revised version of: Freiburger Discussionpapers on Ordnungsökonomik No. 22/6, Walter Eucken Institut, Freiburg, June 2022 (with LILITH BURGSTALLER).


2. Working in the Shadow: Survey Techniques for Measuring and Explaining Undeclared Work

Journal of Economic Behavior and Organization 200, 2022, pp. 661 – 671 (with LILITH BURGSTALLER and LARS P. FELD).
Revised version of: CESifo Working Paper No. 9810, München, Juli 2022; Freiburg Discussion Papers on Constitutional Economics No. 22/7, Walter Eucken Institut, Freiburg i.Br., Juli 2022 (with LILITH BURGSTALLER and LARS P. FELD).


2018 3. Expertise in a Post-factual World: the Ideational Power of Think-tanks

St Antony’s International Review 13.2 (2018): 88-108.


2022 1. Fakten statt Stimmungslage – Update zum Malteser Migrationsbericht 2021

report on behalf of the Malteser Deutschland, Cologne, May 2022 (with LILITH BURGSTALLER and LARS P. FELD).


2021 2. 3. Malteser Migrationsbericht – Fakten statt Stimmungslage

Bericht im Auftrag der Malteser Deutschland, Köln, September 2021 (with LARS P. FELD).


2019 3. 2. Malteser Migrationsbericht – Fakten statt Stimmungslage

Bericht im Auftrag der Malteser Deutschland, Köln, September 2019, 130 pages (with LARS P. FELD and PATRICK HIRSCH).


2021 1. Compliance in außeruniversitären Forschungseinrichtungen

Studie im Rahmen eines Forschungsprojekts, gefördert durch das Ministerium für Wissenschaft, Forschung und Kunst Baden-Württemberg, Freiburg i.Br., March 2021, 94 pages (with LARS P. FELD and SARAH NECKER).

2024 1. Why Whistleblowing Does Not Deter Collaborative Tax Evasion, 2024



2023 2. Balancing Autonomy and Accountability: Assessing the Impacts of Compliance Management in Research Institutes

2023 (with LARS P. FELD and SARAH NECKER).

2018 3. The Feasibility of Work Time Degrowth From an Ordoliberal Perspective

International PPE Conference Discussion Papers, Witten 2018 (with HENRIETTE WESER).


2017 Master of Arts Political Economy, King’s College London

2016 Bachelor of Arts Philosophy, Politics, Economics (PPE), University Witten/Herdecke

2015 – 2017 Scholar of the Stiftung der Deutschen Wirtschaft (sdw)

09/2014 – 02/2015 Exchange semester at University of Latvia (ERASMUS-Scholarship)

Academic positions

since 10/2018 Research associate, University of Freiburg

since 10/2017 Research associate, Walter Eucken Institut Freiburg

06/2016–08/2016 Internship, Walter Eucken Institut Freiburg


Supervision of Bachelor’s and Master’s Theses (since Winter 18/19)

Ordnungspolitik Tutorial (since Summer 2019, Bachelor)

Seminar: Current Research on Voting and Democratic Institutions (Summer 20 + 21, Master)

Behavioral Economics Lecture and Tutorial, (Winter 20/21, Master)

Seminar: The Paradox of Voting (Winter 20/21, Bachelor)

Seminar: Selected Topics of Political Economy(Winter 19/20, Bachelor)

Seminar: The Economic Model of Behavior, Its Applications and Extensions, (Summer 19, Master)

Seminar on the Occasion of James M. Buchanan’s 100. Birthday, Winter 18/19, Master and Bachelor)

Seminar in Experimental Economics (Summer 2018, Master)


German Association for Experimental Economic Research (GfeW)

Verein für Socialpolitik

Young Scholars Initiative, Institute for New Economic Thinking

Young Affiliate to the Network for Constitutional Economics and Social Philosophy (NOUS)