Details about Li Liu

Access statistics for papers by Li Liu.

Last updated 2023-09-21. Update your information in the RePEc Author Service.

Short-id: pli728

Working Papers

2024

1. Small Firm Growth and the VAT Threshold Evidence for the UK
   IMF Working Papers, International Monetary Fund
   Also in CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE) (2022)
   The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (2022)

2023

2. International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
   Policy Research Working Paper Series, The World Bank
   Also in IMF Working Papers, International Monetary Fund (2023) View citations (1)

2022

3. Home or Away? Profit Shifting with Territorial Taxation
   IMF Working Papers, International Monetary Fund
   See also Journal Article Home or away? Profit shifting with territorial taxation, Journal of Public Economics, Elsevier (2023) View citations (6) (2023)

2021

4. At A Cost: The Real Effects of Thin Capitalization Rules
   IMF Working Papers, International Monetary Fund View citations (3)
   See also Journal Article At a cost: The real effects of thin capitalization rules, Economics Letters, Elsevier (2021) View citations (2) (2021)

2020

5. Exploring Residual Profit Allocation
   IMF Working Papers, International Monetary Fund View citations (5)
   See also Journal Article Exploring Residual Profit Allocation, American Economic Journal: Economic Policy, American Economic Association (2023) View citations (2) (2023)
6. Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK
   VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association View citations (9)
   Also in CESifo Working Paper Series, CESifo (2020) View citations (12)

2019

7. An Assessment of Global Formula Apportionment
   IMF Working Papers, International Monetary Fund View citations (8)
8. The Impact of Profit Shifting on Economic Activity and Tax Competition
   IMF Working Papers, International Monetary Fund View citations (6)
9. VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (7)
   Also in IMF Working Papers, International Monetary Fund (2019) View citations (10)
   See also Journal Article VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence, The Review of Economics and Statistics, MIT Press (2021) View citations (15) (2021)

2018

10. Are Elasticities of Taxable Income Rising?
    IMF Working Papers, International Monetary Fund View citations (8)
11. At A Cost: the Real Effects of Transfer Pricing Regulations
    IMF Working Papers, International Monetary Fund View citations (4)
    See also Journal Article At a Cost: The Real Effects of Transfer Pricing Regulations, IMF Economic Review, Palgrave Macmillan (2020) View citations (4) (2020)
12. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
    IMF Working Papers, International Monetary Fund View citations (26)
    Also in CESifo Working Paper Series, CESifo (2018) View citations (23)
    See also Journal Article INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS, Journal of Economic Surveys, Wiley Blackwell (2020) View citations (103) (2020)
13. Personal Income Tax Progressivity: Trends and Implications
    IMF Working Papers, International Monetary Fund View citations (8)
14. Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK
    IMF Working Papers, International Monetary Fund View citations (8)

2017

15. Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence
    IMF Working Papers, International Monetary Fund View citations (6)
    Also in Working Papers, Oxford University Centre for Business Taxation (2015) View citations (7)
    See also Journal Article Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence, American Economic Journal: Economic Policy, American Economic Association (2019) View citations (40) (2019)
16. International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK
    CESifo Working Paper Series, CESifo View citations (17)
    Also in International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.) (2017) View citations (4)

2016

17. Stimulating investment through incorporation
    Working Papers, Oxford University Centre for Business Taxation View citations (6)

2015

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

2013

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

2012

22. Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    See also Journal Article Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century, National Tax Journal, National Tax Association (2014) View citations (10) (2014)
23. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    Working Papers, Oxford University Centre for Business Taxation View citations (12)
    See also Journal Article The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, American Economic Journal: Economic Policy, American Economic Association (2014) View citations (107) (2014)
    Chapter The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, NBER Chapters, National Bureau of Economic Research, Inc (2012) View citations (1) (2012)

2011

24. Measuring the burden of the corporate income tax under imperfect competition
    Working Papers, Oxford University Centre for Business Taxation View citations (7)
    See also Journal Article Measuring the Burden of the Corporate Income Tax Under Imperfect Competition, National Tax Journal, National Tax Association (2013) View citations (39) (2013)

Journal Articles

2023

1. Exploring Residual Profit Allocation
   American Economic Journal: Economic Policy, 2023, 15, (1), 70-109 View citations (2)
   See also Working Paper Exploring Residual Profit Allocation, IMF Working Papers (2020) View citations (5) (2020)
2. Home or away? Profit shifting with territorial taxation
   Journal of Public Economics, 2023, 217, (C) View citations (6)
   See also Working Paper Home or Away? Profit Shifting with Territorial Taxation, IMF Working Papers (2022) (2022)

2021

3. At a cost: The real effects of thin capitalization rules
   Economics Letters, 2021, 200, (C) View citations (2)
   See also Working Paper At A Cost: The Real Effects of Thin Capitalization Rules, IMF Working Papers (2021) View citations (3) (2021)
4. VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence
   The Review of Economics and Statistics, 2021, 103, (1), 151-164 View citations (15)
   See also Working Paper VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence, CEPR Discussion Papers (2019) View citations (7) (2019)

2020

5. At a Cost: The Real Effects of Transfer Pricing Regulations
   IMF Economic Review, 2020, 68, (1), 268-306 View citations (4)
   See also Working Paper At A Cost: the Real Effects of Transfer Pricing Regulations, IMF Working Papers (2018) View citations (4) (2018)
6. INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS
   Journal of Economic Surveys, 2020, 34, (3), 660-688 View citations (103)
   See also Working Paper International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots, IMF Working Papers (2018) View citations (26) (2018)
7. Income Tax Progressivity: Trends and Implications
   Oxford Bulletin of Economics and Statistics, 2020, 82, (2), 365-386 View citations (12)
8. 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 View citations (13)
9. Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom
   American Economic Journal: Economic Policy, 2020, 12, (1), 325-58 View citations (12)

2019

10. Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence
    American Economic Journal: Economic Policy, 2019, 11, (1), 266-91 View citations (40)
    See also Working Paper Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence, IMF Working Papers (2017) View citations (6) (2017)
11. Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line
    Canadian Tax Journal, 2019, 67, (1), 27-39 View citations (1)

2014

12. Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century
    National Tax Journal, 2014, 67, (2), 387-418 View citations (10)
    See also Working Paper Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century, Working Papers (2012) View citations (2) (2012)
13. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    American Economic Journal: Economic Policy, 2014, 6, (2), 19-53 View citations (107)
    See also Chapter The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, NBER Chapters, 2012 (2012) View citations (1) (2012)
    Working Paper The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, Working Papers (2012) View citations (12) (2012)

2013

14. Measuring the Burden of the Corporate Income Tax Under Imperfect Competition
    National Tax Journal, 2013, 66, (1), 215-37 View citations (39)
    See also Working Paper Measuring the burden of the corporate income tax under imperfect competition, Working Papers (2011) View citations (7) (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 Working Paper The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, Oxford University Centre for Business Taxation (2012) View citations (12) (2012)
   Journal Article The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, American Economic Association (2014) View citations (107) (2014)