EconPapers    
Economics at your fingertips  
 

Details about Li Liu

Homepage:https://sites.google.com/site/liulieconomics/
Postal address:International Monetary Fund 1900 Pennsylvania Ave Washington DC, USA, 20009
Workplace:Centre for Business Taxation, Saïd Business School, Oxford University, (more information at EDIRC)
International Monetary Fund (IMF), (more information at EDIRC)

Access statistics for papers by Li Liu.

Last updated 2020-10-24. Update your information in the RePEc Author Service.

Short-id: pli728


Jump to Journal Articles Chapters

Working Papers

2020

  1. Exploring Residual Profit Allocation
    IMF Working Papers, International Monetary Fund Downloads View citations (1)
  2. Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK
    CESifo Working Paper Series, CESifo Downloads View citations (2)

2019

  1. An Assessment of Global Formula Apportionment
    IMF Working Papers, International Monetary Fund Downloads
  2. The Impact of Profit Shifting on Economic Activity and Tax Competition
    IMF Working Papers, International Monetary Fund Downloads
  3. VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence
    IMF Working Papers, International Monetary Fund Downloads
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2019) Downloads

2018

  1. Are Elasticities of Taxable Income Rising?
    IMF Working Papers, International Monetary Fund Downloads View citations (5)
  2. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
    CESifo Working Paper Series, CESifo Downloads View citations (10)
    Also in IMF Working Papers, International Monetary Fund (2018) Downloads View citations (10)

    See also Journal Article in Journal of Economic Surveys (2020)
  3. Personal Income Tax Progressivity: Trends and Implications
    IMF Working Papers, International Monetary Fund Downloads View citations (2)

2017

  1. Effectiveness of Fiscal Incentives for R&D; Quasi-Experimental Evidence
    IMF Working Papers, International Monetary Fund Downloads
    Also in Working Papers, Oxford University Centre for Business Taxation (2015) Downloads View citations (1)

    See also Journal Article in American Economic Journal: Economic Policy (2019)
  2. International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK
    CESifo Working Paper Series, CESifo Downloads View citations (3)
    Also in International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.) (2017) Downloads View citations (3)

2016

  1. Stimulating investment through incorporation
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (2)

2015

  1. Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China
    CESifo Working Paper Series, CESifo Downloads View citations (3)
    Also in Working Papers, Oxford University Centre for Business Taxation (2015) Downloads View citations (3)
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2015) Downloads View citations (3)
  2. International taxation and MNE investment: evidence from the UK change to territoriality
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (3)
  3. VAT Notches
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (3)
    Also in CESifo Working Paper Series, CESifo (2015) Downloads View citations (3)
    Working Papers, Oxford University Centre for Business Taxation (2015) Downloads View citations (3)

2013

  1. Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note
    Working Papers, Oxford University Centre for Business Taxation Downloads

2012

  1. Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (1)
    See also Journal Article in National Tax Journal (2014)
  2. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (12)
    See also Journal Article in American Economic Journal: Economic Policy (2014)
    Chapter (2012)

2011

  1. Measuring the burden of the corporate income tax under imperfect competition
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (6)
    See also Journal Article in National Tax Journal (2013)

Journal Articles

2020

  1. INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS
    Journal of Economic Surveys, 2020, 34, (3), 660-688 Downloads View citations (2)
    See also Working Paper (2018)
  2. Income Tax Progressivity: Trends and Implications
    Oxford Bulletin of Economics and Statistics, 2020, 82, (2), 365-386 Downloads View citations (1)
  3. International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom
    The Review of Economics and Statistics, 2020, 102, (4), 766-778 Downloads
  4. Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom
    American Economic Journal: Economic Policy, 2020, 12, (1), 325-58 Downloads View citations (1)

2019

  1. Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence
    American Economic Journal: Economic Policy, 2019, 11, (1), 266-91 Downloads View citations (5)
    See also Working Paper (2017)
  2. Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line
    Canadian Tax Journal, 2019, 67, (1), 27-39 Downloads

2014

  1. Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century
    National Tax Journal, 2014, 67, (2), 387-418 Downloads View citations (5)
    See also Working Paper (2012)
  2. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    American Economic Journal: Economic Policy, 2014, 6, (2), 19-53 Downloads View citations (56)
    See also Chapter (2012)
    Working Paper (2012)

2013

  1. Measuring the Burden of the Corporate Income Tax Under Imperfect Competition
    National Tax Journal, 2013, 66, (1), 215-37 Downloads View citations (21)
    See also Working Paper (2011)

Chapters

2012

  1. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    A chapter in Business Taxation (Trans-Atlantic Public Economics Seminar), 2012 View citations (1)
    See also Journal Article in American Economic Journal: Economic Policy (2014)
    Working Paper (2012)
 
Page updated 2020-10-26