The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
| Autoren/Herausgeber: |
Thomas Hoppe Deborah Schanz Susann Sturm Caren Sureth-Sloane |
|---|---|
| erschienen: | 2021 |
| Publikationsart: | Articles in Refereed Journals (International) |
| erschienen in: | European Accounting Review, doi.org/10.1080/09638180.2021.1951316 |