Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI,...
