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 0 12 117
Are Elasticities of Taxable Income Rising? 0 0 0 32 0 0 16 96
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 2 12 0 3 18 139
At A Cost: the Real Effects of Transfer Pricing Regulations 0 0 1 45 0 1 37 156
Broadening the Gains from Generative AI: The Role of Fiscal Policies 1 4 10 46 2 17 60 165
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 0 0 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 0 1 16 108
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 0 1 58 3 5 23 140
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 0 0 88 1 2 20 190
Exploring Residual Profit Allocation 0 0 0 59 0 0 11 285
Home or Away? Profit Shifting with Territorial Taxation 0 0 1 39 0 1 19 104
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 0 149 0 0 13 233
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 1 4 50 2 11 30 187
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 5 50 2 4 30 168
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 24 0 0 16 53
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 11 1 1 13 45
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 0 2 26 270
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 1 1 89 0 4 29 311
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 0 32 0 0 26 189
Measuring the burden of the corporate income tax under imperfect competition 0 0 1 238 0 1 17 875
Personal Income Tax Progressivity: Trends and Implications 0 0 1 61 0 0 21 139
Shaping Services Trade: The Heterogeneous Effects of Withholding Taxes 0 0 7 7 0 1 30 30
Small Firm Growth and the VAT Threshold Evidence for the UK 0 0 3 11 0 3 22 41
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 2 30 0 3 13 41
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 0 22 0 3 18 48
Stimulating investment through incorporation 0 0 2 61 0 2 23 216
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note 0 0 0 21 0 1 8 94
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 1 1 224 1 3 13 794
The Impact of Profit Shifting on Economic Activity and Tax Competition 0 1 5 65 1 4 32 163
VAT Notches 0 0 2 52 0 0 12 182
VAT Notches 0 0 0 48 1 1 15 156
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 0 1 11 92
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 19 2 4 15 112
VAT notches 0 0 0 59 0 0 14 141
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK 0 0 0 22 0 0 14 52
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 0 103 0 0 16 290
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 1 12 0 1 13 44
Total Working Papers 1 8 55 2,102 16 80 739 6,623
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 0 12 67 2 5 57 302
At a cost: The real effects of thin capitalization rules 0 0 2 8 0 0 16 65
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 0 2 14 120 1 9 41 334
Exploring Residual Profit Allocation 0 2 2 18 0 5 19 62
Home or away? Profit shifting with territorial taxation 0 0 1 12 2 4 25 62
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 2 12 72 221 18 70 274 766
Income Tax Progressivity: Trends and Implications 0 0 5 32 2 4 34 119
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 1 45 0 0 22 127
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 1 1 22 102 1 9 69 295
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 0 0 266 1 2 18 830
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 0 0 12 41
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 2 138 3 5 66 497
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 1 1 16 67 3 11 75 254
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 1 2 24 0 3 12 85
Total Journal Articles 4 19 151 1,131 33 127 740 3,839


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 5 19 172
Total Chapters 0 0 0 0 0 5 19 172


Statistics updated 2026-08-07