Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014
investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational … transfer pricing by the host country affect investment and employment of foreign subsidiaries. The results indicate that …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is …