Hoppe, Thomas, Schanz, Deborah, Sturm, Susann, Sureth-Sloane, Caren, Voget, Johannes (2020): The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, TRR 266 Working Paper Series No. 13, arqus, Quantitative Research in Taxation, Discussion Paper No. 250, www.arqus.info, and TAF Working Paper No. 49. Available at SSRN: https://ssrn.com/abstract=3526177.