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Frank Hechtner

Friedrich-Alexander-Universität Erlangen-Nürnberg

Chair of Business Taxation

Lange Gasse 20

Nürnberg, 90403

Germany

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 30,395

SSRN RANKINGS

Top 30,395

in Total Papers Downloads

4,223

TOTAL CITATIONS

15

Scholarly Papers (13)

1.

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 768 (84,877)
Citation 1

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

2.

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 702 (91,885)
Citation 3

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

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

European Economic Review
Number of pages: 52 Posted: 07 May 2025 Last Revised: 14 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 36 (1,341,098)

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

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 615 (107,726)
Citation 5

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

4.

Tax Disclosures in Sustainability Reporting: Evidence on Disclosure Content and Corporate Tax Avoidance

Number of pages: 63 Posted: 12 Aug 2024 Last Revised: 09 Sep 2025
University of Regensburg, Friedrich-Alexander-Universität Erlangen-Nürnberg, Jacobs University Bremen and Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 361 (227,311)

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

5.

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 335 (223,475)
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 171 (443,802)
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 143 (524,933)
Citation 3

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

7.

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 284 (277,355)

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

8.

Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen (Tax Depreciation as a Tool for Stimulating Investment in Germany – Opportunities, Limitations, and Perspectives of Evidence-Based Analyses)

TRR 266 Accounting for Transparency Working Paper Series No. 196, published in Steuer und Wirtschaft (2025), 102 (Special Issue NeSt), p. 26-44
Number of pages: 43 Posted: 03 Jul 2025 Last Revised: 26 Jun 2026
Paderborn University, Friedrich-Alexander-Universität Erlangen-Nürnberg, Humboldt University of Berlin and Paderborn University
Downloads 168 (451,954)

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9.

Tax Compliance Costs of Pillar Two - A Qualitative Study

Number of pages: 35 Posted: 30 Mar 2026 Last Revised: 20 Apr 2026
Sarah Daxenberger, Frank Hechtner and Marius Weiß
Friedrich-Alexander-Universität Erlangen-Nürnberg, Friedrich-Alexander-Universität Erlangen-Nürnberg and Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 165 (554,631)

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Tax Compliance Costs, Pillar Two, Global Minimum Tax, Tax Transparency, Reporting Obligations, Multinational Firms.

10.

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 154 (488,442)

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

11.

The tax treatment of commuting expenses and job-related mobility: insights from a randomized survey experiment

European Journal of Law and Economics, 0[10.1007/s10657-025-09850-2]
Number of pages: 58 Posted: 20 Dec 2023 Last Revised: 31 Jul 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 144 (534,155)
Citation 1

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

12.

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 140 (544,251)

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Factor Allocation, Formula Apportionment, Profit Shifting, Tax Avoidance

13.

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 37 (1,249,711)

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