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.









