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 1 1 35 4 6 10 113
Are Elasticities of Taxable Income Rising? 0 0 1 32 5 7 8 87
At A Cost: The Real Effects of Thin Capitalization Rules 0 1 2 12 0 2 7 126
At A Cost: the Real Effects of Transfer Pricing Regulations 1 1 4 45 1 9 18 129
Broadening the Gains from Generative AI: The Role of Fiscal Policies 1 1 19 37 3 10 70 119
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 2 4 5 87
Does ownership affect the impact of taxes on firm behavior? Evidence from China 0 0 0 43 3 4 4 61
Does ownership affect the impact of taxes on firm behaviour? Evidence from China 0 0 0 29 1 5 7 97
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 1 3 58 2 5 12 123
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 0 3 88 4 10 18 180
Exploring Residual Profit Allocation 0 0 1 59 4 5 7 279
Home or Away? Profit Shifting with Territorial Taxation 1 1 3 39 4 7 17 94
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 0 149 1 1 8 223
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 1 2 47 3 8 15 150
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 2 48 1 1 13 165
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 4 10 2 5 13 39
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 3 24 2 6 16 47
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 4 88 8 17 33 302
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 4 8 15 254
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 0 32 3 8 9 171
Measuring the burden of the corporate income tax under imperfect competition 0 0 1 237 3 7 10 865
Personal Income Tax Progressivity: Trends and Implications 0 0 1 60 1 4 7 123
Shaping Services Trade: The Heterogenous Effects of Withholding Taxes 0 4 4 4 4 12 12 12
Small Firm Growth and the VAT Threshold Evidence for the UK 0 0 4 11 1 2 10 24
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 0 22 1 4 11 35
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 1 2 29 0 1 4 31
Stimulating investment through incorporation 2 2 2 61 5 8 14 203
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note 0 0 0 21 1 2 2 88
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 0 223 0 1 6 783
The Impact of Profit Shifting on Economic Activity and Tax Competition 0 0 6 63 1 6 19 142
VAT Notches 0 0 0 48 0 3 7 147
VAT Notches 0 0 3 52 0 2 9 175
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 1 19 1 4 8 102
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 0 2 12 84
VAT notches 0 0 0 59 1 3 4 130
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK 0 0 0 22 0 4 5 43
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 1 12 2 2 4 34
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 3 103 0 1 12 276
Total Working Papers 5 14 80 2,077 78 196 461 6,143
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 5 16 64 2 13 55 266
At a cost: The real effects of thin capitalization rules 0 1 3 7 1 4 15 54
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 3 6 15 114 6 11 33 308
Exploring Residual Profit Allocation 0 0 0 16 2 4 8 49
Home or away? Profit shifting with territorial taxation 0 1 1 12 0 6 13 43
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 8 19 49 174 42 79 189 595
Income Tax Progressivity: Trends and Implications 0 1 9 29 7 13 34 100
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 0 44 1 9 13 116
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 1 13 25 98 4 32 65 268
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 0 5 266 4 7 22 821
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 1 3 5 33
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 2 137 11 38 52 473
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 0 8 10 60 6 30 54 215
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 0 1 22 0 3 7 76
Total Journal Articles 12 54 136 1,054 87 252 565 3,417


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 10 22 163
Total Chapters 0 0 0 0 4 10 22 163


Statistics updated 2026-01-09