The Tax Complexity Index - A Survey-Based Country Measure of Tax Code and Framework Complexity

This paper introduces the Tax Complexity Index (TCI). The TCI comprehensively measures the complexity of countries' corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. Th...

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Bibliographic Details
Published in:The European accounting review 2023-03, Vol.32 (2), p.239-273
Main Authors: Hoppe, Thomas, Schanz, Deborah, Sturm, Susann, Sureth-Sloane, Caren
Format: Article
Language:English
Subjects:
Associations
Business taxation
Complexity
Consultants
Cross-country survey
Developed countries
Fiscal policy
Income taxes
Indexes
Interlocking directorates
International taxation
Multinational corporations
Polls & surveys
Regulation
Simplification
Tax complexity
Tax complexity index
Tax consultants
Tax regulations
Tax services
Transfer pricing
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