---
_id: '22924'
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. The Tax Complexity Index – A Survey-Based
    Country Measure of Tax Code and Framework Complexity. <i>European Accounting Review</i>.
    2023;32(2):239-273. doi:<a href="https://doi.org/10.1080/09638180.2021.1951316">10.1080/09638180.2021.1951316</a>
  apa: Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2023). The Tax Complexity
    Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. <i>European
    Accounting Review</i>, <i>32</i>(2), 239–273. <a href="https://doi.org/10.1080/09638180.2021.1951316">https://doi.org/10.1080/09638180.2021.1951316</a>
  bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2023, title={The Tax Complexity
    Index – A Survey-Based Country Measure of Tax Code and Framework Complexity},
    volume={32}, DOI={<a href="https://doi.org/10.1080/09638180.2021.1951316">10.1080/09638180.2021.1951316</a>},
    number={2}, journal={European Accounting Review}, author={Hoppe, Thomas and Schanz,
    Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2023}, pages={239–273}
    }'
  chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
    “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework
    Complexity.” <i>European Accounting Review</i> 32, no. 2 (2023): 239–73. <a href="https://doi.org/10.1080/09638180.2021.1951316">https://doi.org/10.1080/09638180.2021.1951316</a>.'
  ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity
    Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,”
    <i>European Accounting Review</i>, vol. 32, no. 2, pp. 239–273, 2023, doi: <a
    href="https://doi.org/10.1080/09638180.2021.1951316">10.1080/09638180.2021.1951316</a>.'
  mla: Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure
    of Tax Code and Framework Complexity.” <i>European Accounting Review</i>, vol.
    32, no. 2, 2023, pp. 239–73, doi:<a href="https://doi.org/10.1080/09638180.2021.1951316">10.1080/09638180.2021.1951316</a>.
  short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review
    32 (2023) 239–273.
date_created: 2021-08-02T12:44:45Z
date_updated: 2024-01-30T12:42:18Z
department:
- _id: '187'
doi: 10.1080/09638180.2021.1951316
intvolume: '        32'
issue: '2'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 239-273
publication: European Accounting Review
publication_identifier:
  eissn:
  - 1468-4497
  issn:
  - 0963-8180
publication_status: published
quality_controlled: '1'
status: public
title: The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework
  Complexity
type: journal_article
user_id: '74000'
volume: 32
year: '2023'
...