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Li Liu

Not to be confused with: Li Liu

Personal Details

First Name:Li
Middle Name:
Last Name:Liu
Suffix:
RePEc Short-ID:pli728
[This author has chosen not to make the email address public]
https://sites.google.com/site/liulieconomics/
International Monetary Fund 1900 Pennsylvania Ave Washington DC, USA, 20009

Affiliation

(75%) International Monetary Fund (IMF)

Washington, District of Columbia (United States)
http://www.imf.org/
RePEc:edi:imfffus (more details at EDIRC)

(25%) Centre for Business Taxation
Saïd Business School
Oxford University

Oxford, United Kingdom
http://www.sbs.ox.ac.uk/tax/
RePEc:edi:cbtoxuk (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Mr. Michael Keen & Ms. Li Liu & Hayley Pallan, 2023. "International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax," IMF Working Papers 2023/159, International Monetary Fund.
  2. Liu, Li & Lockwood, Ben & Tam. Eddy, 2022. "Small Firm Growth and the VAT Threshold : Evidence for the UK," CAGE Online Working Paper Series 631, Competitive Advantage in the Global Economy (CAGE).
  3. Dominika Langenmayr & Ms. Li Liu, 2022. "Home or Away? Profit Shifting with Territorial Taxation," IMF Working Papers 2022/177, International Monetary Fund.
  4. Ruud A. de Mooij & Ms. Li Liu, 2021. "At A Cost: The Real Effects of Thin Capitalization Rules," IMF Working Papers 2021/023, International Monetary Fund.
  5. Dominika Langenmayr & Li Liu, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," CESifo Working Paper Series 8047, CESifo.
  6. Sebastian Beer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen & Ms. Li Liu, 2020. "Exploring Residual Profit Allocation," IMF Working Papers 2020/049, International Monetary Fund.
  7. Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers 13983, C.E.P.R. Discussion Papers.
  8. Ruud A. de Mooij & Ms. Li Liu & Dinar Prihardini, 2019. "An Assessment of Global Formula Apportionment," IMF Working Papers 2019/213, International Monetary Fund.
  9. Mr. Alexander D Klemm & Ms. Li Liu, 2019. "The Impact of Profit Shifting on Economic Activity and Tax Competition," IMF Working Papers 2019/287, International Monetary Fund.
  10. Claudia Gerber & Mr. Alexander D Klemm & Ms. Li Liu & Mr. Victor Mylonas, 2018. "Personal Income Tax Progressivity: Trends and Implications," IMF Working Papers 2018/246, International Monetary Fund.
  11. Ms. Li Liu, 2018. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK," IMF Working Papers 2018/007, International Monetary Fund.
  12. Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series 7184, CESifo.
  13. Ruud A. de Mooij & Ms. Li Liu, 2018. "At A Cost: the Real Effects of Transfer Pricing Regulations," IMF Working Papers 2018/069, International Monetary Fund.
  14. Mr. Alexander D Klemm & Ms. Li Liu & Mr. Victor Mylonas & Mr. Philippe Wingender, 2018. "Are Elasticities of Taxable Income Rising?," IMF Working Papers 2018/132, International Monetary Fund.
  15. Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2017. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK," CESifo Working Paper Series 6594, CESifo.
  16. Michael Devereux & Li Liu, 2016. "Stimulating investment through incorporation," Working Papers 1607, Oxford University Centre for Business Taxation.
  17. Li Liu & Ben Lockwood, 2015. "VAT notches," Working Papers 1506, Oxford University Centre for Business Taxation.
  18. Irem Guceri & Li Liu, 2015. "Effectiveness of fiscal incentives for R&D: quasi-experimental evidence," Working Papers 1512, Oxford University Centre for Business Taxation.
  19. Li Liu, 2015. "International taxation and MNE investment: evidence from the UK change to territoriality," Working Papers 1525, Oxford University Centre for Business Taxation.
  20. Clemens Fuest & Li Liu, 2015. "Does ownership affect the impact of taxes on firm behaviour? Evidence from China," Working Papers 1505, Oxford University Centre for Business Taxation.
  21. Andrew Harper & Li Liu, 2013. "Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note," Working Papers 1312, Oxford University Centre for Business Taxation.
  22. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.
  23. Li Liu, 2012. "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers 1205, Oxford University Centre for Business Taxation.
  24. Li Liu & Rosanne Altshuler, 2011. "Measuring the burden of the corporate income tax under imperfect competition," Working Papers 1105, Oxford University Centre for Business Taxation.

Articles

  1. Langenmayr, Dominika & Liu, Li, 2023. "Home or away? Profit shifting with territorial taxation," Journal of Public Economics, Elsevier, vol. 217(C).
  2. Sebastian Beer & Ruud de Mooij & Shafik Hebous & Michael Keen & Li Liu, 2023. "Exploring Residual Profit Allocation," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 70-109, February.
  3. Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021. "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, vol. 103(1), pages 151-164, March.
  4. de Mooij, Ruud & Liu, Li, 2021. "At a cost: The real effects of thin capitalization rules," Economics Letters, Elsevier, vol. 200(C).
  5. Ruud Mooij & Li Liu, 2020. "At a Cost: The Real Effects of Transfer Pricing Regulations," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(1), pages 268-306, March.
  6. Claudia Gerber & Alexander Klemm & Li Liu & Victor Mylonas, 2020. "Income Tax Progressivity: Trends and Implications," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 82(2), pages 365-386, April.
  7. Li Liu, 2020. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom," American Economic Journal: Economic Policy, American Economic Association, vol. 12(1), pages 325-358, February.
  8. Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2020. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom," The Review of Economics and Statistics, MIT Press, vol. 102(4), pages 766-778, October.
  9. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
  10. Irem Guceri & Li Liu, 2019. "Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 11(1), pages 266-291, February.
  11. Peter Harris & Michael Keen & Li Liu, 2019. "Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line," Canadian Tax Journal, Canadian Tax Foundation, vol. 67(1), pages 27-39.
  12. Michael P. Devereux & Li Liu & Simon Loretz, 2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
  13. Li Liu, 2014. "Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(2), pages 387-418, June.
  14. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.

Chapters

  1. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Rankings

This author is among the top 5% authors according to these criteria:
  1. Closeness measure in co-authorship network

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 22 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (15) 2011-10-09 2012-10-13 2015-05-09 2015-05-16 2015-05-22 2016-04-23 2017-10-15 2017-11-05 2019-10-14 2020-03-02 2020-11-30 2022-08-29 2022-09-12 2023-03-06 2023-09-18. Author is listed
  2. NEP-ACC: Accounting and Auditing (13) 2011-10-09 2012-10-13 2015-05-22 2016-04-23 2016-07-23 2017-11-05 2019-10-14 2020-03-02 2020-07-27 2020-11-30 2021-02-08 2023-03-06 2023-09-18. Author is listed
  3. NEP-PUB: Public Finance (9) 2011-10-09 2014-01-10 2015-05-16 2015-05-22 2017-10-15 2018-09-10 2019-10-14 2020-03-02 2023-09-18. Author is listed
  4. NEP-EUR: Microeconomic European Issues (5) 2017-10-15 2017-11-05 2020-03-02 2020-11-30 2022-08-29. Author is listed
  5. NEP-INT: International Trade (5) 2017-10-15 2017-11-05 2020-03-02 2023-03-06 2023-09-18. Author is listed
  6. NEP-BEC: Business Economics (3) 2022-08-29 2022-09-12 2024-03-18
  7. NEP-ENT: Entrepreneurship (3) 2022-08-29 2022-09-12 2024-03-18
  8. NEP-SBM: Small Business Management (3) 2022-08-29 2022-09-12 2024-03-18
  9. NEP-CNA: China (2) 2015-04-02 2015-05-09
  10. NEP-IUE: Informal and Underground Economics (2) 2012-10-13 2022-08-29
  11. NEP-TRA: Transition Economics (2) 2015-04-02 2015-05-09
  12. NEP-CMP: Computational Economics (1) 2024-03-18
  13. NEP-EFF: Efficiency and Productivity (1) 2020-11-30
  14. NEP-HIS: Business, Economic and Financial History (1) 2012-10-13
  15. NEP-INO: Innovation (1) 2016-04-23
  16. NEP-ISF: Islamic Finance (1) 2021-02-08
  17. NEP-TID: Technology and Industrial Dynamics (1) 2016-04-23

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