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 35 0 3 12 116
Are Elasticities of Taxable Income Rising? 0 0 1 32 1 3 11 90
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 2 12 3 7 14 133
At A Cost: the Real Effects of Transfer Pricing Regulations 0 0 2 45 5 24 38 153
Broadening the Gains from Generative AI: The Role of Fiscal Policies 2 4 17 41 4 24 71 143
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 0 3 7 90
Does ownership affect the impact of taxes on firm behavior? Evidence from China 0 0 0 43 0 5 9 66
Does ownership affect the impact of taxes on firm behaviour? Evidence from China 0 0 0 29 1 8 13 105
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 0 1 58 0 8 16 131
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 0 2 88 0 6 22 186
Exploring Residual Profit Allocation 0 0 1 59 1 3 9 282
Home or Away? Profit Shifting with Territorial Taxation 0 0 2 39 2 9 22 103
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 0 149 0 6 10 229
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 1 3 5 50 2 6 19 156
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 2 48 0 9 21 174
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 3 24 2 5 18 52
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 1 3 11 1 4 14 43
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 1 88 0 1 28 303
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 3 12 26 266
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 0 32 0 17 26 188
Measuring the burden of the corporate income tax under imperfect competition 0 0 0 237 2 6 13 871
Personal Income Tax Progressivity: Trends and Implications 1 1 2 61 6 14 20 137
Shaping Services Trade: The Heterogeneous Effects of Withholding Taxes 0 2 6 6 1 13 25 25
Small Firm Growth and the VAT Threshold Evidence for the UK 0 0 3 11 2 8 17 32
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 0 22 1 7 16 42
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 1 2 30 4 6 9 37
Stimulating investment through incorporation 0 0 2 61 1 8 20 211
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note 0 0 0 21 0 5 7 93
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 0 223 1 3 9 786
The Impact of Profit Shifting on Economic Activity and Tax Competition 0 1 5 64 1 12 26 154
VAT Notches 0 0 0 48 1 5 12 152
VAT Notches 0 0 3 52 0 4 12 179
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 1 19 1 3 9 105
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 0 4 13 88
VAT notches 0 0 0 59 0 9 12 139
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK 0 0 0 22 0 2 7 45
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 1 12 2 8 11 42
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 1 103 1 10 19 286
Total Working Papers 4 13 69 2,090 49 290 663 6,433
1 registered items for which data could not be found


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 2 15 66 12 21 63 287
At a cost: The real effects of thin capitalization rules 0 1 3 8 0 7 17 61
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 2 3 18 117 7 14 44 322
Exploring Residual Profit Allocation 0 0 0 16 2 4 11 53
Home or away? Profit shifting with territorial taxation 0 0 1 12 2 10 18 53
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 7 25 68 199 19 76 240 671
Income Tax Progressivity: Trends and Implications 0 2 9 31 1 12 40 112
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 1 1 45 0 9 21 125
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 1 3 27 101 5 14 74 282
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 0 5 266 3 4 22 825
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 0 1 6 34
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 1 3 138 3 14 63 487
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 0 4 14 64 2 20 68 235
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 0 0 22 1 5 11 81
Total Journal Articles 12 42 164 1,096 57 211 698 3,628


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 2 18 165
Total Chapters 0 0 0 0 0 2 18 165


Statistics updated 2026-04-09