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 1 13 117
Are Elasticities of Taxable Income Rising? 0 0 1 32 0 7 17 96
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 2 12 2 8 18 138
At A Cost: the Real Effects of Transfer Pricing Regulations 0 0 1 45 1 8 38 156
Broadening the Gains from Generative AI: The Role of Fiscal Policies 3 6 17 45 9 18 71 157
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 0 1 8 91
Does ownership affect the impact of taxes on firm behavior? Evidence from China 0 0 0 43 0 0 9 66
Does ownership affect the impact of taxes on firm behaviour? Evidence from China 0 0 0 29 1 4 16 108
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 0 1 58 1 5 20 136
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 0 1 88 1 3 22 189
Exploring Residual Profit Allocation 0 0 0 59 0 4 11 285
Home or Away? Profit Shifting with Territorial Taxation 0 0 1 39 0 2 21 103
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 0 149 0 4 13 233
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 1 5 50 2 12 29 166
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 1 2 4 50 6 8 28 182
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 11 0 2 14 44
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 24 0 3 16 53
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 88 1 5 29 308
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 1 6 29 269
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 0 32 0 1 26 189
Measuring the burden of the corporate income tax under imperfect competition 0 1 1 238 1 6 17 875
Personal Income Tax Progressivity: Trends and Implications 0 1 2 61 0 8 22 139
Shaping Services Trade: The Heterogeneous Effects of Withholding Taxes 0 1 7 7 0 5 29 29
Small Firm Growth and the VAT Threshold Evidence for the UK 0 0 3 11 2 10 24 40
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 0 22 0 4 17 45
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 2 30 2 7 12 40
Stimulating investment through incorporation 0 0 2 61 0 4 22 214
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note 0 0 0 21 0 0 7 93
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 1 1 1 224 1 7 14 792
The Impact of Profit Shifting on Economic Activity and Tax Competition 1 1 5 65 1 7 30 160
VAT Notches 0 0 3 52 0 3 15 182
VAT Notches 0 0 0 48 0 4 15 155
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 0 3 14 91
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 1 19 1 5 13 109
VAT notches 0 0 0 59 0 2 14 141
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK 0 0 0 22 0 7 14 52
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 1 103 0 5 18 290
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 1 12 1 4 13 44
Total Working Papers 6 14 67 2,100 34 193 758 6,577
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 0 3 13 67 1 23 61 298
At a cost: The real effects of thin capitalization rules 0 0 3 8 0 4 19 65
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 2 5 16 120 7 17 45 332
Exploring Residual Profit Allocation 1 1 1 17 2 8 17 59
Home or away? Profit shifting with territorial taxation 0 0 1 12 0 7 21 58
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 7 24 74 216 28 72 264 724
Income Tax Progressivity: Trends and Implications 0 1 8 32 2 6 40 117
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 1 45 0 2 23 127
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 0 1 26 101 5 14 77 291
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 0 1 266 1 7 19 829
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 0 7 13 41
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 2 138 1 9 67 493
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 0 2 16 66 4 14 74 247
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 1 2 2 24 1 3 13 83
Total Journal Articles 11 39 164 1,123 52 193 753 3,764


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 4 6 21 171
Total Chapters 0 0 0 0 4 6 21 171


Statistics updated 2026-06-04