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