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 1 4 105
Are Elasticities of Taxable Income Rising? 1 1 1 32 1 1 3 80
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 0 10 1 2 3 121
At A Cost: the Real Effects of Transfer Pricing Regulations 0 0 3 44 1 1 12 119
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 1 2 6 117
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 1 2 3 88 1 4 12 170
Exploring Residual Profit Allocation 0 1 2 59 0 1 4 274
Home or Away? Profit Shifting with Territorial Taxation 0 1 4 38 0 4 15 85
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 0 0 1 46 2 4 9 157
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 0 45 1 1 4 138
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 3 9 0 2 9 32
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 1 4 22 0 3 19 37
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 3 4 7 244
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 8 88 1 5 33 282
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 1 32 0 1 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 2 60 0 1 5 118
Small Firm Growth and the VAT Threshold Evidence for the UK 0 0 2 8 2 4 9 19
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 2 28 0 0 2 28
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 1 22 1 3 9 30
Stimulating investment through incorporation 0 0 0 59 0 2 7 193
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 0 4 5 781
The Impact of Profit Shifting on Economic Activity and Tax Competition 0 0 5 60 1 2 15 131
VAT Notches 0 0 0 48 0 1 1 141
VAT Notches 0 1 1 50 0 3 4 170
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 1 1 2 19 1 1 4 97
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 1 6 10 81
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 0 0 11 0 0 2 31
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 1 4 103 0 3 14 274
Total Working Papers 3 10 56 2,011 19 66 264 5,779


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 2 12 55 3 12 59 245
At a cost: The real effects of thin capitalization rules 0 1 2 6 0 4 15 49
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 0 4 8 106 3 12 23 293
Exploring Residual Profit Allocation 0 0 4 16 0 1 10 43
Home or away? Profit shifting with territorial taxation 0 0 3 11 0 2 10 37
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 4 14 33 149 21 50 126 492
Income Tax Progressivity: Trends and Implications 1 4 8 27 3 10 22 85
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 6 44 1 1 11 105
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 1 5 16 80 7 16 48 226
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 3 8 266 1 5 27 812
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 1 1 1 29
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 1 2 136 1 7 18 431
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 1 1 2 51 3 10 24 179
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 0 1 22 2 3 5 73
Total Journal Articles 7 35 105 980 46 134 399 3,099


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 5 15 153
Total Chapters 0 0 0 0 1 5 15 153


Statistics updated 2025-08-05