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Kanzler, Hans-Joachim [Editor]; Kraft, Gerhard [Editor]; Bäuml, Swen Oliver [Editor]; Marx, Franz Jürgen [Editor]; Hechtner, Frank [Editor]; Agatha, Marion [Contributor]

Einkommensteuergesetz Kommentar - [2. Auflage, Aktualisierung]

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Herne: NWB Verlag, 2017

Published in: NWB Kommentar
Kanzler, Hans-Joachim [Editor]; Kraft, Gerhard [Editor]; Bäuml, Swen Oliver [Editor]; Marx, Franz Jürgen [Editor]; Hechtner, Frank [Editor]; Agatha, Marion [Contributor] ; NWB Verlag

Einkommensteuergesetz : Kommentar - [2. Auflage]

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Herne: NWB Verlag, 2017

Published in: NWB Kommentar
Hechtner, Frank [Author]

Eine theoretische und empirische Studie über Einkommensteuertarife aus Sicht der Wirtschaftswissenschaft : Progressionswirkungen der synthetischen Einkommensteuer, Schedulenbesteuerung und Vermeidung von Doppelbesteuerungen

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https://d-nb.info/1024007278/34

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Berlin: Freie Universität Berlin, 2010
Hechtner, Frank [Author]

Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen

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http://hdl.handle.net/10419/125445

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Berlin: Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft, 2015
Hechtner, Frank [Author]

Ökonomische Anreizwirkungen im bundesstaatlichen Finanzausgleich

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http://edocs.fu-berlin.de/docs/receive/FUDOCS_document_000000018956

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Berlin: Freie Univ., FB Wirtschaftswissenschaft, 2013

Published in: Freie Universität Berlin: Diskussionsbeiträge des Fachbereichs Wirtschaftswissenschaft der Freien Universität Berlin ; 2013,15
Hechtner, Frank [Author]

Ökonomische Anreizwirkungen im bundesstaatlichen Finanzausgleich

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http://hdl.handle.net/10419/82633

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Berlin: Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft, 2013
Hechtner, Frank [Author]

Zur Bedeutung von Grenzsteuersätzen bei der Beurteilung von Tarifverwerfungen: Eine theoretische und empirische Analyse am Beispiel von § 32b EStG und § 34 EStG

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http://hdl.handle.net/10419/39072

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Berlin : Arbeitskreis Quantitative Steuerlehre (arqus), 2010
Blaufus, Kay [Author] ; Hechtner, Frank [Other]; Möhlmann, Axel [Other]

The Effect of Tax Preparation Expenses for Employees : Evidence from Germany

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[S.l.]: SSRN, [2017]
Eichfelder, Sebastian [Author] ; Hechtner, Frank [Other]; Hundsdoerfer, Jochen [Other]

Formula Apportionment : Factor Allocation and Tax Avoidance

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https://ssrn.com/abstract=3011407

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[S.l.]: SSRN, [2017]
Blaufus, Kay [Author] ; Hechtner, Frank [Other]; Möhlmann, Axel [Other]

The Effect of Tax Preparation Expenses for Employees : Evidence from Germany

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https://ssrn.com/abstract=2449209

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[S.l.]: SSRN, [2014]

Published in: arqus Discussion Paper ; No. 157
Blaufus, Kay [Author] ; Hechtner, Frank [Other]; Möhlmann, Axel [Other]

The Return on Investments in Tax Planning for Employees : Evidence from Germany

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[S.l.]: SSRN, [2012]
Eichfelder, Sebastian [Author]; Hechtner, Frank [Author]

Tax compliance costs: Cost burden and cost reliability

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http://hdl.handle.net/10419/148606

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Berlin: Arbeitskreis Quantitative Steuerlehre (arqus), 2016
Hechtner, Frank [Author]; Hundsdoerfer, Jochen [Author]

Die missverständliche Änderung der Gewerbesteueranrechnung nach § 35 EStG durch das Jahressteuergesetz 2008: Auswirkungen für die Steuerpflichtigen und für das Steueraufkommen

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http://hdl.handle.net/10419/30833

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Berlin : Arbeitskreis Quantitative Steuerlehre (arqus), 2008
Hechtner, Frank [Author]; Hundsdoerfer, Jochen [Author]

Steuerbelastung privater Kapitaleinkünfte nach Einführung der Abgeltungsteuer unter besonderer Berücksichtigung der Günstigerprüfung: Unsystematische Grenzbelastungen und neue Gestaltungsmöglichkeiten

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http://hdl.handle.net/10419/30841

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Berlin : Arbeitskreis Quantitative Steuerlehre (arqus), 2008
Fochmann, Martin [Author] ; Hechtner, Frank [Other]; Kölle, Tobias [Other]; Overesch, Michael [Other]

Combating Overreporting of Deductions in Tax Returns : Prefilling and Restricting the Deductibility of Expenditures

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https://ssrn.com/abstract=3613568

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[S.l.]: SSRN, [2020]
Fochmann, Martin [Author] ; Hechtner, Frank [Other]; Kirchler, Erich [Other]; Mohr, Peter [Other]

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

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https://ssrn.com/abstract=3259071

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[S.l.]: SSRN, [2019]
Baumgart, Eike [Author]; Blaufus, Kay [Author]; Hechtner, Frank [Author]

The tax treatment of commuting expenses and job-related mobility

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http://www.arqus.info/mobile/paper/arqus_280.pdf

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Berlin: Arbeitskreis Quantitative Steuerlehre, [2023]

Published in: Arbeitskreis Quantitative Steuerlehre: Disskussionsbeitrag ; 280
Baumgart, Eike [Author]; Blaufus, Kay [Author]; Hechtner, Frank [Author]

The tax treatment of commuting expenses and job-related mobility

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http://hdl.handle.net/10419/279813

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Berlin: Arbeitskreis Quantitative Steuerlehre (arqus), 2023
Buettner, Thiess [Author]; Hechtner, Frank [Author]; Madzharova, Boryana [Author]

Taxes and Gender Equality : The Incidence of the ‘Tampon Tax’

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https://ssrn.com/abstract=4527556

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[S.l.]: SSRN, [2023]

Published in: CESifo Working Paper ; No. 10580
Büttner, Thiess [Author]; Hechtner, Frank [Author]; Madzharova, Boryana [Author]

Taxes and gender equality : the incidence of the "tampon tax"

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https://www.cesifo.org/DocDL/cesifo1_wp10580.pdf

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Munich, Germany: CESifo, July 2023

Published in: CESifo GmbH: CESifo working papers ; 10580

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