Frank Hechtner

Friedrich-Alexander-Universität Erlangen-Nürnberg

Chair of Business Taxation

Lange Gasse 20

Nürnberg, 90403

Germany

SCHOLARLY PAPERS

6

DOWNLOADS

1,013

SSRN CITATIONS

6

CROSSREF CITATIONS

2

Scholarly Papers (6)

1.

When Happy People Make Society Unhappy: Emotions Affect Compliance Behavior

Number of pages: 57 Posted: 03 Nov 2018 Last Revised: 18 Mar 2021
Free University of Berlin, Friedrich-Alexander-Universität Erlangen-Nürnberg, University of Vienna - Faculty of Psychology and Free University of Berlin (FUB)
Downloads 345 (106,472)
Citation 3

Abstract:

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

2.

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 325 (113,799)
Citation 1

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

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 97 (328,053)
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 38 (528,784)
Citation 3

Abstract:

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

4.

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 109 (301,293)

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

5.

Do Better Tax Agency Services Improve Taxpayer Compliance? Evidence from Germany

Number of pages: 50 Posted: 23 Dec 2020 Last Revised: 12 Mar 2021
Kay Blaufus, Frank Hechtner and Janine Jarzembski
Leibniz Universität Hannover, Friedrich-Alexander-Universität Erlangen-Nürnberg and Leibniz Universität Hannover - Faculty of Economics and Management
Downloads 50 (465,052)

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Tax Compliance; Service Paradigm; Tax Enforcement; Behavioral Taxation

6.

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 49 (468,970)

Abstract:

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Factor Allocation, Formula Apportionment, Profit Shifting, Tax Avoidance