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 34 0 1 5 104
Are Elasticities of Taxable Income Rising? 0 0 0 31 0 0 3 79
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 2 10 1 1 4 120
At A Cost: the Real Effects of Transfer Pricing Regulations 0 2 3 44 0 4 11 118
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 2 7 92
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 0 2 57 1 2 5 116
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 1 1 2 87 1 4 9 167
Exploring Residual Profit Allocation 1 1 2 59 1 2 4 274
Home or Away? Profit Shifting with Territorial Taxation 1 1 4 38 1 1 14 82
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 1 149 0 2 8 220
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 1 46 1 1 7 154
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 0 45 0 0 3 137
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 1 1 4 22 3 5 21 37
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 2 3 9 0 2 8 30
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 3 8 88 2 7 34 279
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 0 0 3 240
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 1 32 1 1 5 163
Measuring the burden of the corporate income tax under imperfect competition 0 1 2 237 0 1 10 858
Personal Income Tax Progressivity: Trends and Implications 0 0 1 59 0 0 4 117
Small Firm Growth and the VAT Threshold Evidence for the UK 0 0 2 8 1 1 6 16
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 1 22 1 3 7 28
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 3 28 0 0 4 28
Stimulating investment through incorporation 0 0 0 59 1 2 6 192
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 2 223 1 1 4 778
The Impact of Profit Shifting on Economic Activity and Tax Competition 0 3 5 60 1 4 16 130
VAT Notches 0 0 0 49 0 0 1 167
VAT Notches 0 0 0 48 0 0 0 140
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 1 18 0 0 3 96
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 30 2 3 6 77
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 1 6 102 1 7 17 272
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 0 11 0 0 2 31
Total Working Papers 4 16 59 2,005 20 57 245 5,733


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 1 4 12 54 4 19 59 237
At a cost: The real effects of thin capitalization rules 0 1 1 5 1 4 14 46
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 2 5 8 104 6 9 21 287
Exploring Residual Profit Allocation 0 0 6 16 0 0 13 42
Home or away? Profit shifting with territorial taxation 0 0 3 11 2 2 11 37
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 7 12 28 142 18 42 101 460
Income Tax Progressivity: Trends and Implications 1 3 5 24 2 7 17 77
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 6 44 0 0 10 104
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 0 1 12 75 4 9 47 214
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 2 4 10 265 3 7 28 810
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 0 0 0 28
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 1 1 4 136 2 2 17 426
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 0 0 5 50 4 9 24 173
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 0 1 22 0 0 2 70
Total Journal Articles 14 31 101 959 46 110 364 3,011


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 3 13 150
Total Chapters 0 0 0 0 2 3 13 150


Statistics updated 2025-06-06