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 11 117
Are Elasticities of Taxable Income Rising? 0 0 0 32 0 0 16 96
At A Cost: The Real Effects of Thin Capitalization Rules 0 0 2 12 0 1 17 139
At A Cost: the Real Effects of Transfer Pricing Regulations 0 0 1 45 1 1 37 157
Broadening the Gains from Generative AI: The Role of Fiscal Policies 0 1 10 46 3 11 61 168
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China 0 0 0 22 2 2 10 93
Does ownership affect the impact of taxes on firm behavior? Evidence from China 0 0 0 43 1 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 6 25 142
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence 0 0 0 88 2 3 22 192
Exploring Residual Profit Allocation 0 0 0 59 2 2 13 287
Home or Away? Profit Shifting with Territorial Taxation 0 0 1 39 0 1 18 104
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century 0 0 0 149 2 2 15 235
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 4 50 1 3 28 169
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 0 0 3 50 3 8 28 190
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 11 3 4 15 48
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 1 24 0 0 15 53
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 0 0 104 0 1 25 270
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK 0 1 1 89 2 5 31 313
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 0 0 17 875
Personal Income Tax Progressivity: Trends and Implications 0 0 1 61 0 0 21 139
Shaping Services Trade: The Heterogeneous Effects of Withholding Taxes 1 1 8 8 1 2 31 31
Small Firm Growth and the VAT Threshold Evidence for the UK 0 0 2 11 2 3 23 43
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 0 22 0 3 17 48
Small Firm Growth and the VAT Threshold: Evidence for the UK 0 0 2 30 0 1 12 41
Stimulating investment through incorporation 0 0 2 61 2 4 24 218
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note 0 0 0 21 0 1 8 94
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 1 224 0 2 12 794
The Impact of Profit Shifting on Economic Activity and Tax Competition 0 0 4 65 0 3 31 163
VAT Notches 0 0 1 52 0 0 10 182
VAT Notches 0 0 0 48 0 1 13 156
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 0 0 0 19 0 3 15 112
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence 1 1 1 31 1 2 12 93
VAT notches 0 0 0 59 0 0 14 141
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK 1 1 1 23 2 2 16 54
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 0 103 1 1 17 291
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK 0 0 0 12 0 0 12 44
Total Working Papers 3 5 51 2,105 33 79 744 6,656
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 1 1 9 68 5 9 58 307
At a cost: The real effects of thin capitalization rules 0 0 2 8 0 0 16 65
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence 3 3 16 123 4 6 44 338
Exploring Residual Profit Allocation 0 1 2 18 0 3 19 62
Home or away? Profit shifting with territorial taxation 0 0 1 12 1 5 26 63
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS 4 9 73 225 16 58 280 782
Income Tax Progressivity: Trends and Implications 0 0 5 32 0 2 34 119
Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century 0 0 1 45 0 0 22 127
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom 1 2 22 103 4 8 69 299
Measuring the Burden of the Corporate Income Tax Under Imperfect Competition 0 0 0 266 0 1 16 830
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 0 0 2 138 2 6 65 499
VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence 2 3 18 69 5 12 80 259
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom 0 0 2 24 1 3 13 86
Total Journal Articles 11 19 153 1,142 38 113 753 3,877


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 0 1 19 172
Total Chapters 0 0 0 0 0 1 19 172


Statistics updated 2026-09-10