Search Results - subject:"tax complexity"

Where to locate tax employees? The role of tax complexity and tax risk implications

Giese, Henning; Koch, Reinald; Sureth, Caren - 2024

This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand … associated with tax complexity-tax employees, and tax risk. We find that firms locate more tax employees in countries with … greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that …

Persistent link: https://www.econbiz.de/10014580656

Where to locate tax employees? : the role of tax complexity and tax risk implications

Giese, Henning; Koch, Reinald; Sureth, Caren - 2024

Persistent link: https://www.econbiz.de/10014577715

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

The Unintended Consequences of Tax Code Complexity

Kastoryano, Stephen - 2025

This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax …

Persistent link: https://www.econbiz.de/10015338934

The unintended consequences of tax code complexity

Kastoryano, Stephen - 2025

This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax …

Persistent link: https://www.econbiz.de/10015206811

Where to locate tax employees? : the role of tax complexity and tax risk implications

Giese, Henning; Koch, Reinald; Sureth, Caren - 2024

Persistent link: https://www.econbiz.de/10015197889

Determinants of tax complexity in tax regulations and tax procedures : evidence from a developing country

Schipp, Adrian; Siahaan, Fernando; Sureth, Caren - 2024

Persistent link: https://www.econbiz.de/10015197905

Tax complexity and foreign direct investment

Euler, Isabell; Schanz, Deborah; Sureth, Caren; Voget, … - 2024

Persistent link: https://www.econbiz.de/10015197953

Tax complexity and individual tax compliance costs of the personal income tax in Canada, 1985-2023 : a synthesis

Vaillancourt, François - 2024

Persistent link: https://www.econbiz.de/10015154249

Accounting for transparency : a framework and three applications in tax, managerial, and financial accounting

Bischof, Jannis; Gassen, Joachim; Rohlfing-Bastian, Anna; … - In: Schmalenbach journal of business research : SBUR 76 (2024) 4, pp. 573-611

This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and markets. Starting from our transparency definition, which is rooted in a sender/receiver framework, we discuss how accounting, taxation, and...

Persistent link: https://www.econbiz.de/10015210176