Frank Hechtner

Friedrich-Alexander-Universität Erlangen-Nürnberg

Chair of Business Taxation

Lange Gasse 20

Nürnberg, 90403

Germany

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 37,065

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Top 37,065

in Total Papers Downloads

2,943

TOTAL CITATIONS

9

Scholarly Papers (12)

1.

When Happy People Make Society Unhappy: Emotions Affect Compliance Behavior

Number of pages: 60 Posted: 03 Nov 2018 Last Revised: 07 Mar 2023
Free University of Berlin, Friedrich-Alexander-Universität Erlangen-Nürnberg, University of Vienna - Faculty of Psychology and Free University of Berlin (FUB)
Downloads 667 (85,307)
Citation 3

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Compliance attitudes, compliance behavior, emotions, tax evasion, experimental economics

2.

Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’

CESifo Working Paper No. 10580
Number of pages: 42 Posted: 01 Aug 2023
Thiess Buettner, Frank Hechtner and Boryana Madzharova
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Friedrich-Alexander-Universität Erlangen-Nürnberg and Central Bank of Ireland
Downloads 566 (105,126)
Citation 1

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tax incidence, pass-through, gender equality, feminine hygiene products, period poverty

3.

Combating Overreporting of Deductions in Tax Returns: Prefilling and Restricting the Deductibility of Expenditures

Number of pages: 43 Posted: 22 Jun 2020 Last Revised: 17 Sep 2020
Free University of Berlin, Friedrich-Alexander-Universität Erlangen-Nürnberg, University of Cologne and Universität zu Köln
Downloads 330 (197,128)
Citation 1

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Tax Compliance, Tax Evasion, Deductions, Pre-filled Tax Returns, Behavioral Economics

4.

How to Design and Employ Specialized Large Language Models for Accounting and Tax Research: The Example of TaxBERT

Number of pages: 69 Posted: 22 Apr 2025
Friedrich-Alexander-Universität Erlangen-Nürnberg, Constructor University Bremen, Jacobs University Bremen and Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 328 (198,390)

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large language models, machine learning, tax disclosure, text mining, natural language processing

The Effect of Tax Preparation Expenses for Employees: Evidence from Germany

Contemporary Accounting Research, Vol. 34, No. 1, 2017
Number of pages: 47 Posted: 01 Jan 2014 Last Revised: 31 Jul 2017
Kay Blaufus, Frank Hechtner and Axel Möhlmann
Leibniz Universität Hannover, Friedrich-Alexander-Universität Erlangen-Nürnberg and Deutsche Bundesbank
Downloads 152 (416,612)
Citation 1

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response to taxation, tax advisors, tax return preparation, tax preparation expenses

The Effect of Tax Preparation Expenses for Employees: Evidence from Germany

arqus Discussion Paper No. 157
Number of pages: 42 Posted: 13 Jun 2014
Kay Blaufus, Frank Hechtner and Axel Möhlmann
Leibniz Universität Hannover, Friedrich-Alexander-Universität Erlangen-Nürnberg and Deutsche Bundesbank
Downloads 127 (483,127)
Citation 3

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response to taxation, tax advisors, tax return preparation, tax preparation expenses

6.

How Does Improved Tax Administration Service Quality Affect Taxpayer Behavior?

Number of pages: 42 Posted: 23 Dec 2020 Last Revised: 06 Mar 2025
Kay Blaufus, Frank Hechtner and Michael Milde
Leibniz Universität Hannover, Friedrich-Alexander-Universität Erlangen-Nürnberg and Leibniz Universität Hannover - Faculty of Economics and Management
Downloads 218 (301,033)

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Compliance, Public Service Quality, Survey, Citizen-State Interactions, Enforcement

7.

Does Public Tax Sustainability Disclosure Deter Corporate Tax Avoidance? Evidence from GRI 207 Reporting

Number of pages: 56 Posted: 12 Aug 2024
University of Regensburg, Friedrich-Alexander-Universität Erlangen-Nürnberg, Jacobs University Bremen and Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 199 (328,043)

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corporate tax sustainability, GRI reporting, corporate tax avoidance, text mining

8.

The Return on Investments in Tax Planning for Employees: Evidence from Germany

Number of pages: 45 Posted: 27 Oct 2012
Kay Blaufus, Frank Hechtner and Axel Möhlmann
Leibniz Universität Hannover, Friedrich-Alexander-Universität Erlangen-Nürnberg and Deutsche Bundesbank
Downloads 142 (439,990)

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tax planning, response to taxation, tax advisors, tax return preparation

9.

Formula Apportionment: Factor Allocation and Tax Avoidance

European Accounting Review Forthcoming
Number of pages: 50 Posted: 02 Aug 2017
Otto-von-Guericke-Universität Magdeburg, Friedrich-Alexander-Universität Erlangen-Nürnberg and Free University of Berlin (FUB)
Downloads 105 (555,719)

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Factor Allocation, Formula Apportionment, Profit Shifting, Tax Avoidance

10.

The Tax Treatment of Commuting Expenses and Job-Related Mobility

Number of pages: 58 Posted: 20 Dec 2023 Last Revised: 03 Feb 2025
Eike Alexander Baumgart, Kay Blaufus and Frank Hechtner
Leibniz Universität Hannover - Faculty of Economics and Management, Leibniz Universität Hannover and Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 81 (656,098)

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Commuting Behavior; Commuting Subsidies; Tax Policy; Tax Complexity; Rational Inattention, Commuting Subsidies, Climate Policy, Tax Complexity, Survey Experiment

11.

When Happy People Make Society Unhappy Emotions Affect Tax Compliance Behavior

Number of pages: 40 Posted: 08 May 2023
Free University of Berlin, Friedrich-Alexander-Universität Erlangen-Nürnberg, University of Vienna - Faculty of Psychology and Free University of Berlin (FUB) - Department of Business and Economics
Downloads 28 (1,056,366)

Abstract:

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Compliance attitudes, compliance behavior, Emotions, tax evasion, Experimental Economics

12.

Taxes and Gender Equality: The Incidence of the 'Tampon Tax'

Number of pages: 52 Posted: 07 May 2025
Thiess Buettner, Frank Hechtner and Boryana Madzharova
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Friedrich-Alexander-Universität Erlangen-Nürnberg and Central Bank of Ireland
Downloads 0 (1,338,298)

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Tax incidence, pass-through, gender equality, feminine hygiene products, period poverty JEL Classification: H22, H23, I38, J16