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 0 10 117
Are Elasticities of Taxable Income Rising? 0 0 0 32 1 1 17 97
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 1 12 0 0 15 139
At A Cost: the Real Effects of Transfer Pricing Regulations 0 0 1 45 0 1 37 157
Broadening the Gains from Generative AI: The Role of Fiscal Policies 0 1 10 46 5 10 64 173
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 0 2 10 93
Does ownership affect the impact of taxes on firm behavior? Evidence from China 0 0 0 43 0 1 10 67
Does ownership affect the impact of taxes on firm behaviour? Evidence from China 0 0 0 29 0 0 16 108
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence 0 0 1 58 2 7 26 144
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 0 0 88 0 3 22 192
Exploring Residual Profit Allocation 0 0 0 59 1 3 14 288
Home or Away? Profit Shifting with Territorial Taxation 0 0 1 39 0 0 17 104
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 0 149 2 4 15 237
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 1 1 3 51 4 9 30 194
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 4 50 0 3 27 169
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 1 11 0 4 14 48
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 0 24 0 0 12 53
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 1 89 1 3 29 314
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 0 0 24 270
International taxation and MNE investment: evidence from the UK change to territoriality 0 0 0 32 0 0 26 189
Measuring the burden of the corporate income tax under imperfect competition 0 0 1 238 1 1 18 876
Personal Income Tax Progressivity: Trends and Implications 0 0 1 61 0 0 20 139
Shaping Services Trade: The Heterogeneous Effects of Withholding Taxes 0 1 8 8 0 1 31 31
Small Firm Growth and the VAT Threshold Evidence for the UK 0 0 0 11 1 3 22 44
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 2 30 0 0 11 41
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 0 22 0 0 17 48
Stimulating investment through incorporation 0 0 2 61 0 2 23 218
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note 0 0 0 21 1 1 9 95
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 1 1 2 225 2 3 14 796
The Impact of Profit Shifting on Economic Activity and Tax Competition 0 0 2 65 0 1 27 163
VAT Notches 0 0 0 52 0 0 9 182
VAT Notches 0 0 0 48 0 1 12 156
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 1 1 31 0 1 11 93
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 1 1 1 20 2 4 16 114
VAT notches 0 0 0 59 0 0 14 141
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK 0 1 1 23 1 3 16 55
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 0 103 2 3 18 293
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 0 12 0 0 12 44
Total Working Papers 3 7 45 2,108 26 75 735 6,682
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 3 11 70 5 12 59 312
At a cost: The real effects of thin capitalization rules 0 0 2 8 0 0 15 65
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 1 4 16 124 1 6 42 339
Exploring Residual Profit Allocation 0 0 2 18 0 0 17 62
Home or away? Profit shifting with territorial taxation 0 0 1 12 1 4 27 64
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 3 9 73 228 11 45 277 793
Income Tax Progressivity: Trends and Implications 1 1 5 33 1 3 33 120
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 1 45 0 0 20 127
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 0 2 18 103 1 6 64 300
International tax spillovers and tangible investment, with implications for a global minimum tax 1 1 1 1 1 2 2 2
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 0 0 266 1 2 17 831
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 0 0 11 41
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 2 2 3 140 3 8 67 502
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 2 5 19 71 7 15 81 266
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 1 1 3 25 2 3 15 88
Total Journal Articles 13 28 155 1,155 34 106 747 3,912


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 5 5 24 177
Total Chapters 0 0 0 0 5 5 24 177


Statistics updated 2026-10-11