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 2 6 12 115
Are Elasticities of Taxable Income Rising? 0 0 1 32 2 9 10 89
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 2 12 2 3 9 128
At A Cost: the Real Effects of Transfer Pricing Regulations 0 1 4 45 11 16 28 140
Broadening the Gains from Generative AI: The Role of Fiscal Policies 2 3 19 39 13 21 77 132
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 3 6 8 90
Does ownership affect the impact of taxes on firm behavior? Evidence from China 0 0 0 43 5 9 9 66
Does ownership affect the impact of taxes on firm behaviour? Evidence from China 0 0 0 29 6 10 13 103
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 0 2 58 6 8 17 129
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 0 3 88 5 12 23 185
Exploring Residual Profit Allocation 0 0 1 59 1 5 8 280
Home or Away? Profit Shifting with Territorial Taxation 0 1 3 39 5 11 20 99
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 0 149 6 7 12 229
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 1 2 47 2 7 16 152
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 2 48 8 9 20 173
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 3 10 2 5 14 41
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 3 24 3 7 18 50
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 4 88 1 13 33 303
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 4 9 19 258
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 0 32 11 18 20 182
Measuring the burden of the corporate income tax under imperfect competition 0 0 1 237 3 9 13 868
Personal Income Tax Progressivity: Trends and Implications 0 0 1 60 8 10 15 131
Shaping Services Trade: The Heterogeneous Effects of Withholding Taxes 1 5 5 5 8 20 20 20
Small Firm Growth and the VAT Threshold Evidence for the UK 0 0 4 11 5 7 15 29
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 0 22 3 6 14 38
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 1 2 29 0 1 4 31
Stimulating investment through incorporation 0 2 2 61 5 10 19 208
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note 0 0 0 21 3 5 5 91
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 0 223 1 2 7 784
The Impact of Profit Shifting on Economic Activity and Tax Competition 1 1 7 64 7 11 24 149
VAT Notches 0 0 3 52 4 5 13 179
VAT Notches 0 0 0 48 2 3 9 149
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 1 19 2 5 8 104
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 3 4 14 87
VAT notches 0 0 0 59 3 5 7 133
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK 0 0 0 22 2 5 7 45
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 1 12 3 5 7 37
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 2 103 7 8 18 283
Total Working Papers 4 15 79 2,081 167 312 605 6,310
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 2 15 64 5 13 56 271
At a cost: The real effects of thin capitalization rules 0 0 3 7 5 7 18 59
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 0 5 15 114 2 10 33 310
Exploring Residual Profit Allocation 0 0 0 16 2 5 9 51
Home or away? Profit shifting with territorial taxation 0 0 1 12 6 9 18 49
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 9 23 55 183 29 98 212 624
Income Tax Progressivity: Trends and Implications 2 3 11 31 9 22 43 109
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 0 44 5 13 18 121
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 2 9 27 100 3 20 68 271
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 0 5 266 1 5 22 822
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 1 4 6 34
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 2 137 4 35 55 477
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 2 10 12 62 7 30 58 222
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 0 0 22 3 5 9 79
Total Journal Articles 15 52 146 1,069 82 276 625 3,499


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 8 18 165
Total Chapters 0 0 0 0 2 8 18 165


Statistics updated 2026-02-12