Frank Hechtner
Biographic Data
| ID | 4619423 |
|---|---|
| NAME | Frank Hechtner |
| GIVEN NAMES | Frank |
| FAMILY NAME | Hechtner |
| SIGNATURE | HECHTNER F |
| AFFILIATIONS | Friedrich-Alexander-Universität Erlangen-Nürnberg |
| ORCID | 0000-0002-7268-3969 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2018 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
The tax treatment of commuting expenses and job-related mobility
Amid global climate change concerns, policymakers worldwide are increasingly scrutinizing environmentally harmful regulations. This study examines the tax deductibility of job-related commuting costs, which has faced criticism for promoting longer commutes and greater congestion. Through a controlled, randomized survey experiment, we confirm that the tax deductibility of commuting costs increases subjects’ stated willingness to accept longer comm…
When happy people make society unhappy
Emotions affect judgments and decision making. Our paper presents a study to show that incidental background emotions (i.e., emotions not related to the actual decision) influence individuals’ tax compliance attitudes and behavior. A large-scale survey of 22,220 German taxpayers and a controlled laboratory experiment provide evidence that positive background emotions reduce willingness to comply compared to aversive (negative) background emotions…
Formula Apportionment
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the allocation of real production factors and/or manipulate the FA factor through tax avoidance strategies. Analyzing FA tax effects of the German local …
No prominent works on this page.
Formula Apportionment
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the allocation of real production factors and/or manipulate the FA factor through tax avoidance strategies. Analyzing FA tax effects of the German local …
When happy people make society unhappy
Emotions affect judgments and decision making. Our paper presents a study to show that incidental background emotions (i.e., emotions not related to the actual decision) influence individuals’ tax compliance attitudes and behavior. A large-scale survey of 22,220 German taxpayers and a controlled laboratory experiment provide evidence that positive background emotions reduce willingness to comply compared to aversive (negative) background emotions…
The tax treatment of commuting expenses and job-related mobility
Amid global climate change concerns, policymakers worldwide are increasingly scrutinizing environmentally harmful regulations. This study examines the tax deductibility of job-related commuting costs, which has faced criticism for promoting longer commutes and greater congestion. Through a controlled, randomized survey experiment, we confirm that the tax deductibility of commuting costs increases subjects’ stated willingness to accept longer comm…
Business (2 works) · Corporate Taxation and Avoidance (2 works) · Economics (2 works) · Fiscal Policy and Economic Growth (2 works) · Public economics (2 works) · Taxation and Compliance Studies (2 works) · Accounting (1 work) · Affect (linguistics (1 work) · Apportionment (1 work) · Commercial law (1 work)