{"department":[{"_id":"187"}],"status":"public","author":[{"last_name":"Schipp","full_name":"Schipp, Adrian","first_name":"Adrian"},{"first_name":"Fernando","full_name":"Siahaan, Fernando","last_name":"Siahaan"},{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"language":[{"iso":"eng"}],"publication_status":"unpublished","date_updated":"2026-01-13T09:24:40Z","date_created":"2026-01-13T08:37:27Z","type":"working_paper","_id":"63578","citation":{"short":"A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country, n.d.","chicago":"Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>. TRR 266 Accounting for Transparency Working Paper Series No. 151, n.d.","apa":"Schipp, A., Siahaan, F., &#38; Sureth-Sloane, C. (n.d.). <i>Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country</i>.","ieee":"A. Schipp, F. Siahaan, and C. Sureth-Sloane, <i>Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country</i>. .","mla":"Schipp, Adrian, et al. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>.","bibtex":"@book{Schipp_Siahaan_Sureth-Sloane, series={TRR 266 Accounting for Transparency Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 151} }","ama":"Schipp A, Siahaan F, Sureth-Sloane C. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>."},"title":"Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country","year":"2024","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 151","user_id":"96670"}