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 0 34 1 2 5 106
Are Elasticities of Taxable Income Rising? 0 1 1 32 0 1 3 80
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 0 10 1 2 3 122
At A Cost: the Real Effects of Transfer Pricing Regulations 0 0 3 44 1 2 12 120
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 0 0 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 0 7 92
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 0 2 57 0 1 6 117
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 1 3 88 0 3 12 170
Exploring Residual Profit Allocation 0 0 2 59 0 0 3 274
Home or Away? Profit Shifting with Territorial Taxation 0 0 4 38 1 4 15 86
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 1 149 0 0 8 220
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 1 1 1 46 3 4 6 141
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 1 1 2 47 5 8 14 162
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 1 1 4 23 1 1 18 38
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 3 9 1 3 10 33
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 7 88 0 3 31 282
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 1 5 7 245
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 1 32 0 0 5 163
Measuring the burden of the corporate income tax under imperfect competition 0 0 2 237 0 0 9 858
Personal Income Tax Progressivity: Trends and Implications 0 1 1 60 0 1 4 118
Small Firm Growth and the VAT Threshold Evidence for the UK 1 1 3 9 1 4 10 20
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 1 22 1 3 10 31
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 2 28 1 1 3 29
Stimulating investment through incorporation 0 0 0 59 1 2 7 194
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 0 223 1 4 6 782
The Impact of Profit Shifting on Economic Activity and Tax Competition 1 1 6 61 1 2 15 132
VAT Notches 0 0 0 48 2 3 3 143
VAT Notches 1 2 2 51 2 5 6 172
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 0 4 10 81
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 1 2 19 0 1 4 97
VAT notches 0 0 0 59 0 0 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 1 4 103 0 2 13 274
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 1 1 1 12 1 1 3 32
Total Working Papers 7 13 60 2,018 26 72 276 5,805


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 4 5 15 59 4 12 58 249
At a cost: The real effects of thin capitalization rules 0 1 2 6 0 3 15 49
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 1 3 9 107 1 7 24 294
Exploring Residual Profit Allocation 0 0 2 16 0 1 8 43
Home or away? Profit shifting with territorial taxation 0 0 3 11 0 0 10 37
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 3 10 36 152 10 42 133 502
Income Tax Progressivity: Trends and Implications 0 3 8 27 0 8 21 85
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 6 44 0 1 11 105
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 1 6 16 81 4 16 49 230
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 1 8 266 2 4 29 814
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 1 2 2 30
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 2 136 3 8 21 434
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 0 1 1 51 0 6 22 179
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 0 1 22 0 3 5 73
Total Journal Articles 9 30 109 989 25 113 408 3,124


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 3 15 153
Total Chapters 0 0 0 0 0 3 15 153


Statistics updated 2025-09-05