Kay Blaufus

Leibniz Universität Hannover

Institut für Betriebswirtschaftliche Steuerlehre

Koenigsworther Platz 1

Hannover , 30167

Germany

  • Leibniz Universität Hannover

SCHOLARLY PAPERS

21

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57

CROSSREF CITATIONS

26

Scholarly Papers (21)

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1.

Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective

WU International Taxation Research Paper Series No. 2020-10
Number of pages: 40 Posted: 16 Sep 2020 Last Revised: 31 Oct 2023
James Alm, Kay Blaufus, Martin Fochmann, Erich Kirchler, Peter Mohr, Nina E. Olson and Benno Torgler
Tulane University, Leibniz Universität Hannover, Free University of Berlin, University of Vienna - Faculty of Psychology, Free University of Berlin (FUB), Center for Taxpayer Rights and Queensland University of Technology
Downloads 828 (51,772)
Citation 30

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Covid-19 crisis, tax compliance, behavioral economics, behavioral taxation

2.

Tax Perception - An Empirical Survey

Arqus Discussion Paper No. 99
Number of pages: 44 Posted: 13 Nov 2010 Last Revised: 20 Nov 2010
Martin Fochmann, Dirk Kiesewetter, Kay Blaufus, Jochen Hundsdoerfer and Joachim Weimann
Free University of Berlin, University of Würzburg, Leibniz Universität Hannover, Free University of Berlin (FUB) and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 667 (68,872)
Citation 7

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taxation, tax perception, literature survey

3.

Tax Misperception and Its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

TRR 266 Accounting for Transparency Working Paper Series No. 39, WU International Taxation Research Paper Series No. 2020-13
Number of pages: 85 Posted: 23 Sep 2020 Last Revised: 30 Apr 2021
Kay Blaufus, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth and Caren Sureth-Sloane
Leibniz Universität Hannover, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 313 (167,388)
Citation 6

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Behavioral Taxation, Business Taxation, Misperception, Real Effects, Tax Perception, Tax Policy

4.

Does Legality Matter? The Case of Tax Avoidance and Evasion

FAccT Center Working Paper Nr. 19/2015
Number of pages: 38 Posted: 15 Aug 2015
Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob
Leibniz Universität Hannover, Free University of Berlin (FUB), Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 290 (181,323)
Citation 3

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Expressive Law, Legality, Moral Appeals, Tax Avoidance, Tax Evasion, Real Effort Experiment

5.

Is Simple Better? A Conjoint Analysis of the Effects of Tax Complexity on Employee Preferences Concerning Company Pension Plans

Schmalenbach Business Review, Vol. 61, pp. 60-83, January 2009
Number of pages: 24 Posted: 28 Jan 2009
Kay Blaufus and Renate Ortlieb
Leibniz Universität Hannover and University of Graz
Downloads 281 (187,225)
Citation 3

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Company Pension Plans, Conjoint Analysis, Employer Signaling, Information Intermediation, Tax Complexity, Tax Simplification

6.

It's All About Tax Rates: An Empirical Study of Tax Perception

Arqus Discussion Paper No. 106
Number of pages: 42 Posted: 13 Nov 2010 Last Revised: 22 Nov 2010
Kay Blaufus, Jonathan Bob, Jochen Hundsdoerfer, Dirk Kiesewetter and Joachim Weimann
Leibniz Universität Hannover, Leibniz Universität Hannover, Free University of Berlin (FUB), University of Würzburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 259 (203,297)
Citation 1

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Behavioral public finance, Decision heuristics, Framing effects, Perceived tax burden, Tax-cut-cum-base-broadening,Tax complexity, Tax illusion

7.

The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation

European Accounting Review Forthcoming
Number of pages: 28 Posted: 13 Jun 2014 Last Revised: 06 Nov 2016
Kay Blaufus, Jonathan Bob, Philipp E. Otto and Nadja Wolf
Leibniz Universität Hannover, Leibniz Universität Hannover, European University Viadrina and Leibniz Universität Hannover
Downloads 253 (208,042)
Citation 7

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Public tax disclosure, Tax compliance, Tax evasion, Tax publicity

8.

The Hidden Burden of the Income Tax: Compliance Costs of German Individuals

Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2011/6
Number of pages: 41 Posted: 16 Feb 2012 Last Revised: 06 Mar 2012
Jochen Hundsdoerfer, Sebastian Eichfelder and Kay Blaufus
Free University of Berlin (FUB), Otto-von-Guericke-Universität Magdeburg and Leibniz Universität Hannover
Downloads 207 (251,883)

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Tax complexity, tax compliance costs, compliance burden, red tape, personal income tax

9.

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

Downloads 182 (282,728)
Citation 2

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 119 (400,114)
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 63 (600,653)
Citation 3

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

10.

Tax Related Implications of Fair Value Accounting

Forthcoming in: The Routledge Companion to Fair Value in Accounting and Reporting, Edited by: Livne, Gilad and Garen Markarian. London: Routledge
Number of pages: 23 Posted: 18 Sep 2017
Kay Blaufus and Martin Jacob
Leibniz Universität Hannover and WHU - Otto Beisheim School of Management
Downloads 175 (292,582)

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11.

The Audit of Deferred Taxes as a Signal for Tax Auditors: Tax Compliance Implications For Private and Public Firms

Number of pages: 44 Posted: 15 Mar 2018
Kay Blaufus, Jens Robert Schöndube and Stefan Wielenberg
Leibniz Universität Hannover, Leibniz Universität Hannover and Leibniz Universität Hannover
Downloads 161 (314,197)
Citation 2

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Tax Compliance Game, Tax Audit, Book-Tax Conformity, Strategic Auditing

12.

Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency

Number of pages: 67 Posted: 27 Apr 2020 Last Revised: 27 Jul 2022
Kay Blaufus, Jens Robert Schöndube and Stefan Wielenberg
Leibniz Universität Hannover, Leibniz Universität Hannover and Leibniz Universität Hannover
Downloads 145 (342,582)
Citation 1

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Tax compliance game, Tax audit, Statutory audit, Tax audit efficiency, Strategic auditing

13.

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 135 (362,231)

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Tax Compliance; Service Paradigm; Tax Enforcement; Behavioral Taxation

14.

Self-Serving Bias and Tax Morale

FAccT Center Working Paper Nr. 17/2014
Number of pages: 8 Posted: 01 Sep 2014
Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob
Leibniz Universität Hannover, Free University of Berlin (FUB), Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 131 (370,677)
Citation 3

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Evasion, Tax Morale, Tax Compliance, Self-Serving Bias, Moral Spillover

15.

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 128 (377,227)

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

16.

How Will the Court Decide? - Tax Experts’ Versus Laymen's Predictions

European Accounting Review Forthcoming
Number of pages: 26 Posted: 16 Oct 2015
Kay Blaufus, Jonathan Bob, Daniela Lorenz and Matthias Trinks
Leibniz Universität Hannover, Leibniz Universität Hannover, Free University of Berlin (FUB) - Division of Economics and WD Treuhand GmbH Steuerberatungsgesellschaft
Downloads 108 (427,494)

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tax risk, overconfidence, tax controversy, forecasting

17.

The Influence of Tax Labeling and Tax Earmarking on the Willingness to Contribute – A Conjoint Analysis

Schmalenbach Business Review, Vol. 65, October 2013, pp. 359-377
Number of pages: 19 Posted: 15 Oct 2013
Jochen Hundsdoerfer, Christian Sielaff, Kay Blaufus, Dirk Kiesewetter and Joachim Weimann
Free University of Berlin (FUB), Free University of Berlin (FUB), Leibniz Universität Hannover, University of Würzburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 106 (433,120)
Citation 2

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Behavioral Taxation, Conjoint Analysis, Tax Earmarking, Tax Labeling

18.

The Name Game for Contributions – Influence of Labeling and Earmarking on the Perceived Tax Burden

Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2010/12
Number of pages: 30 Posted: 16 Feb 2012
Jochen Hundsdoerfer, Christian Sielaff, Kay Blaufus, Dirk Kiesewetter and Joachim Weimann
Free University of Berlin (FUB), Free University of Berlin (FUB), Leibniz Universität Hannover, University of Würzburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 81 (515,126)
Citation 2

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Tax Labeling, Tax Earmarking, Perceived Tax Burden, Behavioral Taxation, Non Rational

19.

How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?

Number of pages: 43 Posted: 14 Dec 2021
Kay Blaufus, Nadja Fochmann, Michael Milde and Jochen Hundsdoerfer
Leibniz Universität Hannover, Leibniz Universität Hannover - Faculty of Economics and Management, Leibniz Universität Hannover - Faculty of Economics and Management and Free University of Berlin (FUB)
Downloads 67 (572,956)

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Deferred taxation, Immediate taxation, Distortive taxation, Choice bracketing, Tax misperception, Overproduction

20.

Does a Decrease in Pension Taxes Increase Retirement Savings? An Experimental Analysis

Number of pages: 37 Posted: 27 Feb 2023 Last Revised: 12 Jul 2023
Kay Blaufus, Michael Milde and Alexandra Spaeth
Leibniz Universität Hannover, Leibniz Universität Hannover - Faculty of Economics and Management and Leibniz University Hannover
Downloads 57 (621,101)

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retirement savings, savings incentives, pension tax rate, tax uncertainty, deferred taxation

21.

Saving at Tax Time: Do Additional Retroactive Savings Opportunities Increase Retirement Savings?

Number of pages: 73 Posted: 05 Dec 2022
Kay Blaufus, Michael Milde and Marcel Schaefer
Leibniz Universität Hannover, Leibniz Universität Hannover - Faculty of Economics and Management and Leibniz Universität Hannover
Downloads 41 (715,047)

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Retirement savings, tax incentives, impulsive savings, tax salience, nudging, deferred taxation