Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and … develop effective simplification measures, detailed information on the current drivers of complexity is required. However …—give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this …