Frank Hechtner

Free University of Berlin (FUB)

Garystrasse 21

Berlin, Berlin 14195

Germany

SCHOLARLY PAPERS

4

DOWNLOADS

347

CITATIONS

0

Scholarly Papers (4)

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, Free University of Berlin (FUB) and Deutsche Bundesbank
Downloads 88 (283,986)

Abstract:

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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, Free University of Berlin (FUB) and Deutsche Bundesbank
Downloads 30 (468,748)

Abstract:

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

2.

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, Free University of Berlin (FUB) and Deutsche Bundesbank
Downloads 104 (252,629)

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

3.

When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance Behavior

Number of pages: 31 Posted: 03 Nov 2018 Last Revised: 03 Mar 2019
University of Cologne, Free University of Berlin (FUB), University of Vienna - Faculty of Psychology and Free University of Berlin (FUB)
Downloads 97 (264,699)

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compliance behavior, emotions, cheating, tax evasion, norms, experimental economics

4.

Formula Apportionment: Factor Allocation and Tax Avoidance

European Accounting Review Forthcoming
Number of pages: 50 Posted: 02 Aug 2017
Otto-von-Guericke-Universität Magdeburg, Free University of Berlin (FUB) and Free University of Berlin (FUB)
Downloads 28 (466,528)

Abstract:

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Factor Allocation, Formula Apportionment, Profit Shifting, Tax Avoidance