Dr. Sarah Necker is executive research associate at the Walter Eucken Institute, in Freiburg, and a research assistant at the University of Freiburg. Furthermore, she is a ZEW Junior Research Associate at the “Corporate Taxation and Public Finance” Research Department. She holds a diploma degree in economics from the University of Marburg. She was a PhD student at Heidelberg University and at the University of Freiburg, where she received her PhD in economics in 2014. Between 2012 and 2019, she was at the University of Chicago, USA and the Université de Rennes 1, France for several short-term research visits. She has been affiliated with the University of Heidelberg since 2020.
Sarah Necker’s research is mainly empirical and focuses on topics in public and labour economics. She is particularly interested in the determinants of unethical or illegal behaviour, e.g.- tax evasion.
Discussion and Working Papers
Le Maux, Benoît, David Masclet and Sarah Necker (2021), Monetary Incentives and the Contagion of Unethical Behavior, ZEW Discussion Paper No. 21-025, Mannheim. Download
Doerr, Annabelle and Sarah Necker (2021), Collaborative Tax Evasion in the Provision of Services to Consumers – a Field Experiment, ZEW Discussion Paper No. 21-024, Mannheim. Download