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However, Kroonen notes that the term looks like a derivative from the accusative plural, *hattuns, of an unattested n-stem noun *haþō, and reconstructs the Proto-Indo-European form as *kHt-nú- instead. He deduces a possible relation to Old High Germanhadara(“patch, goat skin”) and Old Norsehaðna(“young goat”), and links these terms to Proto-Italic*katelos(“young animal”); see there for more.
Ásgeir Blöndal Magnússon (1989) “hǫttr”, in Íslensk orðsifjabók, Reykjavík: Árni Magnússon Institute for Icelandic Studies, →ISBN(Available at Málið.is under the “Eldri orðabækur” tab.)