Prof. Dr. Frank Hechtner

Prof. Dr. Frank Hechtner
Chair of Taxation
Curriculum vitae
Frank Hechtner studied economics at the Ruhr-Universität Bochum. After graduating as an economist, he worked there from 2004 to 2005 as a research assistant at the chair of Business Taxation and at the same time at the Institute for Security in E-Business. From 2005 to 2010 he was a research assistant at the Freie Universität Berlin and received his PhD at the Chair of Business Taxation. From 2012 to 2017, he held the assistant professorship for Tax Effects at the Freie Universität Berlin in the department of economics. Prof. Hechtner was appointed to the chair of Business Administration, in particular Business Taxation and Auditing at the Technische Universität Kaiserslautern in 2018. In 2020, he was appointed to the Chair of Business Taxation at the Friedrich-Alexander Universität Erlangen-Nürnberg.
Prof. Hechtner’s research focuses on the analysis of tax effects, the economic analysis of tax law, the analysis of bureaucratic and tax compliance costs and the determination of tax complexity.
2019
The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany
In: Public Finance Review 47 (2019), p. 925-966
ISSN: 1091-1421
DOI: 10.1177/1091142119866147
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2018
Tax Compliance Costs: Cost Burden and Cost Reliability
In: Public Finance Review 46 (2018), p. 764-792
ISSN: 1091-1421
DOI: 10.1177/1091142117691603
, :
Formula Apportionment: Factor Allocation and Tax Avoidance
In: European Accounting Review 27 (2018), p. 649-681
ISSN: 0963-8180
DOI: 10.1080/09638180.2017.1364165
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2017
The effect of tax preparation expenses for employees: Evidence from germany L’incidence des frais de préparation des déclarations fiscales sur les salariés : Données allemandes
In: Contemporary Accounting Research 34 (2017), p. 525-554
ISSN: 0823-9150
DOI: 10.1111/1911-3846.12240
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Eine ökonomische Analyse der Besteuerung außerordentlicher Einkünfte nach der Fünftelregelung unter besonderer Berücksichtigung des Progressionsvorbehalts
In: Betriebswirtschaftliche Forschung und Praxis (2017), Article No.: 703609
ISSN: 0340-5370
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Prof. Dr. Frank Hechtner
- Phone number: +49 911 5302-346
- Email: frank.hechtner@fau.de