@bookHoppe_Schanz_Sturm_Sureth-Sloane_2017, title=What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, DOI=10.2139/ssrn.3046546, author=Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren, year=2017