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Measuring tax complexity across countries : a survey study on MNCs

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2019

Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code subindex and a tax framework subindex. The indices are...

Persistent link: https://www.econbiz.de/10012109842

Methoden der Steuerschätzung im internationalen Vergleich

Büttner, Thiess; Kauder, Björn - 2008

der Erstellung eines Gutachtens zum Thema "Methoden der Steuerschätzung im internationalen Vergleich" beauftragt. Im … Ergebnis zeigte der Vergleich der Methoden der Steuerschätzung eine Reihe von Unterschieden zwischen den Praktiken der Länder … Transparenz und Dokumentation. Zusammenfassend offenbart der internationale Vergleich der Methoden der Steuerschätzung …

Persistent link: https://www.econbiz.de/10011845537

Tax complexity in Australia : a survey-based comparison to the OECD average

Hoppe, Thomas - 2020

This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the...

Persistent link: https://www.econbiz.de/10012152171

What are the drivers of tax complexity for multinational corporations? : evidence from 108 Countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017

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...

Persistent link: https://www.econbiz.de/10011747445

What are the drivers of tax complexity for multinational corporations? : evidence from 108 countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017

Persistent link: https://www.econbiz.de/10011740804

Tax Discrimination : A Comparative Analysis of U.S. And EU Approaches

Kaye, Tracy A. - 2006

Both the United States and the European Union were founded in part because of the need for economic unity. Just as the U.S. Constitution established the dual sovereignty of the states and the federal government, the EU's Founding Treaty also divided competencies between the Community and the...

Persistent link: https://www.econbiz.de/10014056459