Frank Hechtner

Friedrich-Alexander-Universität Erlangen-Nürnberg

Chair of Business Taxation

Lange Gasse 20

Nürnberg, 90403

Germany

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 44,660

SSRN RANKINGS

Top 44,660

in Total Papers Downloads

2,174

SSRN CITATIONS

9

CROSSREF CITATIONS

2

Scholarly Papers (10)

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 617 (85,158)
Citation 3

Abstract:

Loading...

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 385 (151,060)

Abstract:

Loading...

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 328 (178,903)
Citation 1

Abstract:

Loading...

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 125 (434,849)
Citation 1

Abstract:

Loading...

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 94 (540,021)
Citation 4

Abstract:

Loading...

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

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 171 (336,333)

Abstract:

Loading...

Tax Compliance; Service Paradigm; Tax Enforcement; Behavioral Taxation

6.

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 154 (369,458)

Abstract:

Loading...

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

7.

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 135 (408,229)

Abstract:

Loading...

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

8.

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 87 (557,633)

Abstract:

Loading...

Factor Allocation, Formula Apportionment, Profit Shifting, Tax Avoidance

The Tax Treatment of Commuting Expenses and Job-Related Mobility

Number of pages: 64 Posted: 20 Dec 2023
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 34 (880,012)

Abstract:

Loading...

Commuting Behavior; Commuting Subsidies; Tax Policy; Tax Complexity; Rational Inattention

The Tax Treatment of Commuting Expenses and Job-Related Mobility

Number of pages: 64 Posted: 03 Feb 2024
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 22 (997,657)

Abstract:

Loading...

Commuting Behavior - Commuting Subsidies - Tax Policy - Tax Complexity - Rational Inattention

10.

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 22 (967,039)

Abstract:

Loading...

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