The tax complexity index : a survey-based country measure of tax code and framework complexity
Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth-Sloane
| Year of publication: |
2023
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|---|---|
| Authors: | Hoppe, Thomas ; Schanz, Deborah ; Sturm, Susann ; Sureth, Caren |
| Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 32.2023, 2, p. 239-273
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| Subject: | Business taxation | Cross-country survey | Multinational corporations | Tax complexity | Tax complexity index | Tax consultants | Multinationales Unternehmen | Transnational corporation | Steuersystem | Tax system | Unternehmensbesteuerung | Corporate taxation | Welt | World | Komplexitätsmanagement | Complexity management | Steuererhebungsverfahren | Taxation procedure | Steuervereinfachung | Tax simplification |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/09638180.2021.1951316 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014299257