Frank Hechtner

Prof. Dr. Frank Hechtner is a Professor of Business Taxation at Friedrich-Alexander University Erlangen-Nuremberg (FAU), where he has held the chair since 2020. He previously held academic positions at the Free University of Berlin, including a junior professorship (2012-2017) and research assistant roles (2005-2010). His research focuses on tax impact analysis, economic analysis of tax law, tax compliance costs, and tax complexity.

• Current affiliation: FAU Erlangen-Nuremberg
• Previous: Free University Berlin
• Education: Ruhr University Bochum economics graduate

Research Interests:

• Tax policy economic analysis
• Compliance cost measurement
• Gender equality in taxation
• Sustainability tax disclosures
• Digitalization in tax research
• Corporate tax avoidance deterrence

Article Trends: Recent work combines tax economics, compliance behavior, and digital tax research, with notable studies on the 'Tampon Tax', Digital Services Taxes, and AI applications for tax analysis. Publications appear in journals like European Economic Review, Public Finance Review, and Steuer und Wirtschaft.

Collaborations: Frequently collaborates with researchers like Prof. Dr. Michael Fochmann, Prof. Dr. Christiane Nickel, and institutions including the German Federal Ministry of Finance.