Supplemental material
European Accounting Review
Volume 32, 2023 - Issue 2
Articles
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
Thomas Hoppea Taxation, Accounting and Finance, Paderborn University, Paderborn, Germany
https://orcid.org/0000-0001-7125-193XView further author information
https://orcid.org/0000-0001-7125-193XView further author information, Deborah Schanzb LMU Munich School of Management, Munich, Germanyhttps://orcid.org/0000-0001-5134-7539View further author information
https://orcid.org/0000-0001-5134-7539View further author information, Susann Sturmb LMU Munich School of Management, Munich, Germanyhttps://orcid.org/0000-0002-9976-7134View further author information
https://orcid.org/0000-0002-9976-7134View further author information & Caren Sureth-Sloanea Taxation, Accounting and Finance, Paderborn University, Paderborn, Germany;c Vienna University of Economics and Business, Vienna, AustriaCorrespondence[email protected]
https://orcid.org/0000-0002-8183-5901View further author information
https://orcid.org/0000-0002-8183-5901View further author information