Access Statistics for Li Liu

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
An Assessment of Global Formula Apportionment 0 0 1 34 0 0 5 103
Are Elasticities of Taxable Income Rising? 0 0 0 31 0 0 4 79
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 3 10 0 0 4 119
At A Cost: the Real Effects of Transfer Pricing Regulations 1 1 1 42 2 4 8 114
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 1 3 3 83
Does ownership affect the impact of taxes on firm behavior? Evidence from China 0 1 1 43 0 1 3 57
Does ownership affect the impact of taxes on firm behaviour? Evidence from China 0 1 1 29 0 2 5 90
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 1 2 2 57 2 3 3 114
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 1 1 1 86 1 1 9 163
Exploring Residual Profit Allocation 0 1 1 58 0 1 3 272
Home or Away? Profit Shifting with Territorial Taxation 1 1 6 37 2 6 21 81
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 1 149 1 4 6 218
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 2 46 0 1 8 153
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 0 45 1 2 6 137
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 1 1 7 1 3 7 28
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 1 3 21 0 3 16 32
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 1 1 3 240
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 1 2 6 85 2 7 33 272
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 1 32 0 0 6 162
Measuring the burden of the corporate income tax under imperfect competition 0 0 2 236 2 4 11 857
Personal Income Tax Progressivity: Trends and Implications 0 0 1 59 1 2 6 117
Small Firm Growth and the VAT Threshold Evidence for the UK 1 2 8 8 1 2 15 15
Small Firm Growth and the VAT Threshold: Evidence for the UK 1 1 3 28 1 1 5 28
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 3 22 1 1 9 25
Stimulating investment through incorporation 0 0 0 59 1 1 4 190
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note 0 0 0 21 0 0 0 86
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 4 223 0 0 8 777
The Impact of Profit Shifting on Economic Activity and Tax Competition 0 0 2 57 1 3 16 126
VAT Notches 0 0 0 48 0 0 0 140
VAT Notches 0 0 0 49 1 1 3 167
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 1 18 0 2 3 96
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 1 2 5 74
VAT notches 0 0 0 59 1 1 4 127
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK 0 0 0 22 0 0 0 38
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 0 11 1 1 2 31
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 1 9 101 0 2 18 265
Total Working Papers 7 16 64 1,989 26 65 262 5,676


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
At a Cost: The Real Effects of Transfer Pricing Regulations 1 2 12 50 3 13 53 218
At a cost: The real effects of thin capitalization rules 0 0 0 4 1 6 10 42
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 0 1 7 99 1 4 18 278
Exploring Residual Profit Allocation 0 0 10 16 0 2 18 42
Home or away? Profit shifting with territorial taxation 0 0 3 11 4 5 12 35
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 2 6 22 130 6 16 77 418
Income Tax Progressivity: Trends and Implications 1 2 4 21 4 5 16 70
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 1 7 44 1 4 11 104
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 1 2 18 74 2 4 50 205
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 1 6 261 3 7 26 803
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 0 0 0 28
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 5 135 2 3 19 424
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 0 0 6 50 0 3 18 164
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 1 1 22 0 1 2 70
Total Journal Articles 5 16 101 928 27 73 330 2,901


Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 0 0 0 6 13 147
Total Chapters 0 0 0 0 0 6 13 147


Statistics updated 2025-03-03