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 1 5 104
Are Elasticities of Taxable Income Rising? 0 0 0 31 0 0 3 79
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 2 10 0 0 3 119
At A Cost: the Real Effects of Transfer Pricing Regulations 1 3 3 44 3 6 11 118
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 0 1 3 83
Does ownership affect the impact of taxes on firm behavior? Evidence from China 0 0 1 43 0 0 3 57
Does ownership affect the impact of taxes on firm behaviour? Evidence from China 0 0 1 29 0 2 7 92
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 1 2 57 0 3 4 115
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 1 1 86 2 4 9 166
Exploring Residual Profit Allocation 0 0 1 58 0 1 4 273
Home or Away? Profit Shifting with Territorial Taxation 0 1 5 37 0 2 18 81
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 1 149 1 3 8 220
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 1 46 0 0 7 153
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 0 45 0 1 6 137
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 1 2 3 9 1 3 8 30
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 3 21 0 2 18 34
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 0 1 3 240
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 1 4 8 88 2 7 34 277
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 1 2 237 0 3 10 858
Personal Income Tax Progressivity: Trends and Implications 0 0 1 59 0 1 5 117
Small Firm Growth and the VAT Threshold Evidence for the UK 0 1 3 8 0 1 11 15
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 1 3 28 0 1 4 28
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 1 22 1 3 8 27
Stimulating investment through incorporation 0 0 0 59 0 2 5 191
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 3 223 0 0 5 777
The Impact of Profit Shifting on Economic Activity and Tax Competition 1 3 5 60 1 4 17 129
VAT Notches 0 0 0 48 0 0 0 140
VAT Notches 0 0 0 49 0 1 2 167
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 0 2 4 75
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 1 18 0 0 3 96
VAT notches 0 0 0 59 0 1 2 127
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 0 1 2 31
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 1 8 102 4 6 18 271
Total Working Papers 4 19 61 2,001 15 63 256 5,713


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 2 4 15 53 9 18 60 233
At a cost: The real effects of thin capitalization rules 0 1 1 5 1 4 13 45
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 3 3 7 102 3 4 17 281
Exploring Residual Profit Allocation 0 0 7 16 0 0 14 42
Home or away? Profit shifting with territorial taxation 0 0 3 11 0 4 10 35
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 4 7 21 135 11 30 89 442
Income Tax Progressivity: Trends and Implications 1 3 4 23 3 9 17 75
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 7 44 0 1 11 104
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 1 2 13 75 2 7 46 210
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 2 2 8 263 4 7 26 807
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 3 135 0 2 17 424
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 0 0 5 50 2 5 21 169
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 0 1 22 0 0 2 70
Total Journal Articles 13 22 95 945 35 91 343 2,965


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 1 1 12 148
Total Chapters 0 0 0 0 1 1 12 148


Statistics updated 2025-05-12