@article{22924,
  author       = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}},
  issn         = {{1468-4497}},
  journal      = {{European Accounting Review}},
  number       = {{2}},
  pages        = {{239--273}},
  title        = {{{The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}}},
  doi          = {{10.1080/09638180.2021.1951316}},
  volume       = {{32}},
  year         = {{2023}},
}