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The
tax
complexity
index
: a survey-based country measure of tax code and framework complexity
Hoppe, Thomas
;
Schanz, Deborah
;
Sturm, Susann
;
Sureth, Caren
- In:
The European accounting review
32
(
2023
)
2
,
pp. 239-273
Persistent link: https://www.econbiz.de/10014299257
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