{"publication":"European Accounting Review","citation":{"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>.","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>","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review 32 (2023) 239–273.","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>.","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} }","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>"},"issue":"2","publication_status":"published","publication_identifier":{"issn":["0963-8180"],"eissn":["1468-4497"]},"department":[{"_id":"187"}],"intvolume":"        32","oa":"1","page":"239-273","date_updated":"2024-01-30T12:42:18Z","type":"journal_article","volume":32,"_id":"22924","title":"The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity","language":[{"iso":"eng"}],"user_id":"74000","main_file_link":[{"open_access":"1"}],"year":"2023","author":[{"full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas"},{"full_name":"Schanz, Deborah","last_name":"Schanz","first_name":"Deborah"},{"full_name":"Sturm, Susann","last_name":"Sturm","first_name":"Susann"},{"id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"date_created":"2021-08-02T12:44:45Z","status":"public","quality_controlled":"1","doi":"10.1080/09638180.2021.1951316"}