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Measuring tax complexity across countries : a survey study on MNCs

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

This paper introduces an index that comprehensively measures the complexity of countries' corporate income tax systems … tax services networks. The index, called Tax Complexity Index (TCI), is composed of a tax code subindex covering tax …

Persistent link: https://www.econbiz.de/10012163027

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 …

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

All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and …

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

Measuring tax complexity across countries: A survey study on MNCs

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

complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code …

Persistent link: https://www.econbiz.de/10012109881

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