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 6 17 96
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 2 12 1 6 19 139
At A Cost: the Real Effects of Transfer Pricing Regulations 0 0 1 45 0 3 38 156
Broadening the Gains from Generative AI: The Role of Fiscal Policies 0 4 13 45 6 20 67 163
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 0 3 16 108
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 0 1 58 1 6 21 137
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 0 1 88 0 3 20 189
Exploring Residual Profit Allocation 0 0 0 59 0 3 11 285
Home or Away? Profit Shifting with Territorial Taxation 0 0 1 39 1 1 19 104
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 0 5 50 0 10 29 166
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 2 4 50 3 11 30 185
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 11 0 1 12 44
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 24 0 1 16 53
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 1 4 29 270
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 1 1 1 89 3 8 30 311
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 0 4 17 875
Personal Income Tax Progressivity: Trends and Implications 0 0 1 61 0 2 21 139
Shaping Services Trade: The Heterogeneous Effects of Withholding Taxes 0 1 7 7 1 5 30 30
Small Firm Growth and the VAT Threshold Evidence for the UK 0 0 3 11 1 9 24 41
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 0 22 3 6 19 48
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 2 30 1 4 13 41
Stimulating investment through incorporation 0 0 2 61 2 5 23 216
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note 0 0 0 21 1 1 8 94
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 1 1 224 1 7 12 793
The Impact of Profit Shifting on Economic Activity and Tax Competition 0 1 5 65 2 8 32 162
VAT Notches 0 0 2 52 0 3 12 182
VAT Notches 0 0 0 48 0 3 14 155
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 1 19 1 5 14 110
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 1 4 12 92
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 12 0 2 13 44
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 0 103 0 4 16 290
Total Working Papers 1 11 61 2,101 30 174 751 6,607
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 1 12 67 2 13 58 300
At a cost: The real effects of thin capitalization rules 0 0 2 8 0 4 16 65
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 0 3 14 120 1 11 43 333
Exploring Residual Profit Allocation 1 2 2 18 3 9 19 62
Home or away? Profit shifting with territorial taxation 0 0 1 12 2 7 23 60
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 3 20 74 219 24 77 277 748
Income Tax Progressivity: Trends and Implications 0 1 6 32 0 5 35 117
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 0 22 101 3 12 75 294
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 0 0 266 0 4 18 829
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 7 64 494
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 0 2 16 66 4 16 75 251
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 2 2 24 2 4 14 85
Total Journal Articles 4 31 154 1,127 42 178 753 3,806


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 7 20 172
Total Chapters 0 0 0 0 1 7 20 172


Statistics updated 2026-07-10