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~type_genre:"Article in journal"
~person:"Hechtner, Frank"
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Besteuerungsverfahren
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Hechtner, Frank
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Public finance review : PFR
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Combating overreporting of deductions in tax returns : prefilling and restricting the deductibility of expenditures
Fochmann, Martin
;
Hechtner, Frank
;
Kölle, Tobias
; …
- In:
Journal of business economics : JBE
91
(
2021
)
7
,
pp. 935-964
Persistent link: https://www.econbiz.de/10012617784
Saved in:
2
The income tax compliance costs of private households : empirical evidence from Germany
Blaufus, Kay
;
Hechtner, Frank
;
Jarzembski, Janine K.
- In:
Public finance review : PFR
47
(
2019
)
5
,
pp. 925-966
Persistent link: https://www.econbiz.de/10012122005
Saved in:
3
Tax compliance costs : cost burden and cost reliability
Eichfelder, Sebastian
;
Hechtner, Frank
- In:
Public finance review : PFR
46
(
2018
)
5
,
pp. 764-792
Persistent link: https://www.econbiz.de/10012151775
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