---
res:
  bibo_abstract:
  - All over the world, firms and governments are increasingly concerned about the
    rise in tax complexity. To manage it and develop effective simplification measures,
    detailed information on the current drivers of complexity is required. However,
    research on this topic is scarce. This is surprising as the latest developments-for
    example, those triggered by the BEPS project-have given rise to the conjecture
    that complexity drivers may have changed, thus questioning the findings of prior
    studies. In this article, we shed light on this issue and provide a global picture
    of the current drivers of tax complexity that multinational corporations face
    based on a survey of 221 highly experienced tax consultants from 108 countries.
    Our results show that prior complexity drivers of the tax code are still important,
    with details and changes of tax regulations being the two most important complexity
    drivers. We also find evidence for new important complexity drivers emerging from
    different areas of the tax framework, such as inconsistent decisions among tax
    officers (tax audits) or retroactively applied tax law amendments (tax enactment).
    Based on the tax consultants' responses, we develop a concept of tax complexity
    that is characterized by two pillars, tax code and tax framework complexity and
    illustrates the various aspects that should be considered when assessing the complexity
    of a country's tax system.@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Thomas
      foaf_name: Hoppe, Thomas
      foaf_surname: Hoppe
      foaf_workInfoHomepage: http://www.librecat.org/personId=22671
  - foaf_Person:
      foaf_givenName: Deborah
      foaf_name: Schanz, Deborah
      foaf_surname: Schanz
  - foaf_Person:
      foaf_givenName: Susann
      foaf_name: Sturm, Susann
      foaf_surname: Sturm
  - foaf_Person:
      foaf_givenName: Caren
      foaf_name: Sureth-Sloane, Caren
      foaf_surname: Sureth-Sloane
      foaf_workInfoHomepage: http://www.librecat.org/personId=530
  bibo_issue: 8/9
  bibo_volume: 46
  dct_date: 2018^xs_gYear
  dct_isPartOf:
  - "http://id.crossref.org/issn/\t0165-2826"
  dct_language: eng
  dct_publisher: Kluwer Law International@
  dct_title: What are the Drivers of Tax Complexity for MNCs? Global Evidence@
...