Susann Sturm
Biographic Data
| ID | 8941205 |
|---|---|
| NAME | Susann Sturm |
| GIVEN NAMES | Susann |
| FAMILY NAME | Sturm |
| SIGNATURE | STURM S |
| AFFILIATIONS | LMU Munich School of Management, Munich, Germany |
| ORCID | 0000-0002-9976-7134 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 1 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2023 |
| 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…
No prominent works on this page.
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…
Ad valorem tax (1 works) · Business (1 works) · Corporate Taxation and Avoidance (1 works) · Economics (1 works) · Fiscal Policy and Economic Growth (1 works) · Indirect tax (1 works) · Public economics (1 works) · State income tax (1 works) · Tax avoidance (1 works) · Tax credit (1 works)