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 0 3 6 109
Are Elasticities of Taxable Income Rising? 0 0 1 32 2 2 3 82
At A Cost: The Real Effects of Thin Capitalization Rules 0 2 2 12 1 4 7 126
At A Cost: the Real Effects of Transfer Pricing Regulations 0 0 3 44 4 8 18 128
Broadening the Gains from Generative AI: The Role of Fiscal Policies 0 0 19 36 5 9 70 116
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 1 2 5 85
Does ownership affect the impact of taxes on firm behavior? Evidence from China 0 0 1 43 1 1 2 58
Does ownership affect the impact of taxes on firm behaviour? Evidence from China 0 0 1 29 3 4 8 96
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 1 3 58 0 4 10 121
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 0 3 88 3 6 14 176
Exploring Residual Profit Allocation 0 0 2 59 0 1 4 275
Home or Away? Profit Shifting with Territorial Taxation 0 0 2 38 2 4 15 90
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 0 149 0 2 8 222
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 1 2 48 0 2 12 164
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 1 1 2 47 2 6 12 147
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 1 4 10 1 4 12 37
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 1 4 24 2 7 16 45
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 5 88 4 12 29 294
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 1 5 11 250
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 0 32 4 5 6 168
Measuring the burden of the corporate income tax under imperfect competition 0 0 1 237 3 4 9 862
Personal Income Tax Progressivity: Trends and Implications 0 0 1 60 1 4 7 122
Shaping Services Trade: The Heterogenous Effects of Withholding Taxes 4 4 4 4 8 8 8 8
Small Firm Growth and the VAT Threshold Evidence for the UK 0 2 5 11 1 3 10 23
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 0 22 2 3 10 34
Small Firm Growth and the VAT Threshold: Evidence for the UK 1 1 2 29 1 2 4 31
Stimulating investment through incorporation 0 0 0 59 0 4 9 198
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note 0 0 0 21 1 1 1 87
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 0 223 1 1 6 783
The Impact of Profit Shifting on Economic Activity and Tax Competition 0 2 6 63 3 9 18 141
VAT Notches 0 1 3 52 1 3 9 175
VAT Notches 0 0 0 48 1 4 7 147
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 1 19 2 4 7 101
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 1 3 12 84
VAT notches 0 0 0 59 1 2 3 129
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK 0 0 0 22 3 5 5 43
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 3 103 1 2 13 276
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 1 12 0 0 2 32
Total Working Papers 6 18 82 2,072 67 153 408 6,065
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 2 5 16 64 6 15 59 264
At a cost: The real effects of thin capitalization rules 0 1 3 7 1 4 17 53
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 2 4 13 111 2 8 28 302
Exploring Residual Profit Allocation 0 0 0 16 1 4 7 47
Home or away? Profit shifting with territorial taxation 0 1 1 12 3 6 13 43
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 6 14 42 166 27 51 151 553
Income Tax Progressivity: Trends and Implications 1 2 10 29 6 8 28 93
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 1 44 7 10 15 115
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 6 16 25 97 13 34 63 264
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 0 6 266 0 3 21 817
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 2 2 4 32
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 1 2 137 20 28 41 462
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 8 9 10 60 17 30 48 209
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 0 1 22 2 3 7 76
Total Journal Articles 25 53 130 1,042 107 206 502 3,330


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 2 6 18 159
Total Chapters 0 0 0 0 2 6 18 159


Statistics updated 2025-12-06