Frank Hechtner

Free University of Berlin (FUB)

Garystrasse 21

Berlin, Berlin 14195

Germany

SCHOLARLY PAPERS

5

DOWNLOADS

544

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (5)

1.

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

Number of pages: 49 Posted: 03 Nov 2018 Last Revised: 28 Sep 2019
Free University of Berlin, Free University of Berlin (FUB), University of Vienna - Faculty of Psychology and Free University of Berlin (FUB)
Downloads 268 (122,411)
Citation 1

Abstract:

Loading...

compliance behavior, emotions, cheating, tax evasion, norms, experimental 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, Free University of Berlin (FUB) and Deutsche Bundesbank
Downloads 94 (297,602)
Citation 2

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, Free University of Berlin (FUB) and Deutsche Bundesbank
Downloads 35 (486,161)
Citation 2

Abstract:

Loading...

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

3.

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 107 (270,932)

Abstract:

Loading...

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

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 39 (457,569)

Abstract:

Loading...

Factor Allocation, Formula Apportionment, Profit Shifting, Tax Avoidance

5.

Combating Tax Evasion of Individuals: Prefilling and Restricting the Deductibility of Expenditures in Tax Returns

Number of pages: 38
Free University of Berlin, Free University of Berlin (FUB), University of Cologne and Universität zu Köln
Downloads 1

Abstract:

Loading...

Tax Compliance, Tax Evasion, Deductions, Prefilled Tax Returns, Behavioral Economics