Deborah Schanz
Biographic Data
| ID | 8940844 |
|---|---|
| NAME | Deborah Schanz |
| GIVEN NAMES | Deborah |
| FAMILY NAME | Schanz |
| SIGNATURE | SCHANZ D |
| AFFILIATIONS | LMU Munich School of Management, Munich, Germany |
| ORCID | 0000-0001-5134-7539 |
| VERIFIED | Yes |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 2 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2010 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 0 |
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. The TCI is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 cou…
Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States
Due to the implementation of international financial reporting standards in the European Union, member states with uniform accounting are expected to replace their current one-book system with a two-book system, which will separate tax accounting and financial accounting. This separation presents the challenge of defining a new tax base. Since a tax base is not required to provide information that helps users in economic decision making, tax acco…
No prominent works on this page.
Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States
Due to the implementation of international financial reporting standards in the European Union, member states with uniform accounting are expected to replace their current one-book system with a two-book system, which will separate tax accounting and financial accounting. This separation presents the challenge of defining a new tax base. Since a tax base is not required to provide information that helps users in economic decision making, tax acco…
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. The TCI is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 cou…
Business (2 works) · Corporate Taxation and Avoidance (2 works) · Economics (2 works) · Public economics (2 works) · Tax reform (2 works) · Taxation and Compliance Studies (2 works) · Accounting (1 works) · Accounting information system (1 works) · Ad valorem tax (1 works) · Fiscal Policy and Economic Growth (1 works)