Front Matter Page
Fiscal Affairs Department
Contents
I. Introduction
II. Transfer Pricing Regulation
III. Theory
IV. Data
V. Empirical Specifications
A. Difference-in-Difference
B. Panel Regression
VI. Results
A. Baseline
B. Robustness
C. Heterogeneous Responses
D. TPR-adjusted tax elasticity
VII. Effect on Total MNC Investment
VIII. Conclusions
References