@articleHoppe_Schanz_Sturm_Sureth-Sloane_2023, title=The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity, volume=32, DOI=10.1080/09638180.2021.1951316, number=2, journal=European Accounting Review, author=Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren, year=2023, pages=239–273 
LibreCat: /record/22924
DOI: 10.1080/09638180.2021.1951316