Kay Blaufus

Leibniz Universität Hannover

Institut für Betriebswirtschaftliche Steuerlehre

Koenigsworther Platz 1

Hannover , 30167

Germany

SCHOLARLY PAPERS

21

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3,927

SSRN CITATIONS
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SSRN RANKINGS

Top 14,881

in Total Papers Citations

49

CROSSREF CITATIONS

27

Scholarly Papers (21)

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: 30 Oct 2020
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 668 (58,175)
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
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 617 (64,412)
Citation 5

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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
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 267 (167,755)
Citation 2

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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
Leibniz Universität Hannover, Free University of Berlin (FUB), Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 267 (167,755)
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 267 (167,755)
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
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 242 (184,734)
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
Leibniz Universität Hannover, Leibniz Universität Hannover, European University Viadrina and Leibniz Universität Hannover
Downloads 235 (190,039)
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
Free University of Berlin (FUB), Otto-von-Guericke-Universität Magdeburg and Leibniz Universität Hannover
Downloads 177 (245,675)

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

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 109 (359,563)
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 43 (595,005)
Citation 3

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

10.

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
Leibniz Universität Hannover, Leibniz Universität Hannover and Leibniz Universität Hannover
Downloads 145 (289,702)
Citation 2

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

11.

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 137 (304,605)

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12.

Self-Serving Bias and Tax Morale

FAccT Center Working Paper Nr. 17/2014
Number of pages: 8 Posted: 01 Sep 2014
Leibniz Universität Hannover, Free University of Berlin (FUB), Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Downloads 123 (328,341)
Citation 2

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

13.

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
Leibniz Universität Hannover, Leibniz Universität Hannover and Leibniz Universität Hannover
Downloads 118 (338,201)
Citation 1

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

14.

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 116 (342,229)

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

15.

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

Number of pages: 50 Posted: 23 Dec 2020 Last Revised: 12 Mar 2021
Leibniz Universität Hannover, Friedrich-Alexander-Universität Erlangen-Nürnberg and Leibniz Universität Hannover - Faculty of Economics and Management
Downloads 104 (368,770)

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Tax Compliance; Service Paradigm; Tax Enforcement; Behavioral Taxation

16.

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

European Accounting Review Forthcoming
Number of pages: 26 Posted: 16 Oct 2015
Leibniz Universität Hannover, Leibniz Universität Hannover, Free University of Berlin (FUB) - Division of Economics and WD Treuhand GmbH Steuerberatungsgesellschaft
Downloads 94 (393,690)

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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
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 94 (393,690)
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
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 50 (548,531)
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
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 49 (553,160)

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

20.

Net Wage Illusion in a Real‐Effort Experiment

The Scandinavian Journal of Economics, Vol. 115, Issue 2, pp. 476-484, 2013
Number of pages: 9 Posted: 11 Apr 2013
Free University of Berlin, Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration, Leibniz Universität Hannover, Free University of Berlin (FUB) and University of Würzburg
Downloads 4 (897,195)
Citation 2

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Behavioral economics, experimental economics, income taxation, tax perception

21.

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

Number of pages: 73
Kay Blaufus, Michael Milde and Marcel Schaefer
Leibniz Universität Hannover, Leibniz Universität Hannover - Faculty of Economics and Management and affiliation not provided to SSRN
Downloads 1

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