Li Liu : Citation Profile


Are you Li Liu?

International Monetary Fund (IMF) (75% share)
Oxford University (25% share)

8

H index

5

i10 index

306

Citations

RESEARCH PRODUCTION:

11

Articles

33

Papers

1

Chapters

RESEARCH ACTIVITY:

   11 years (2011 - 2022). See details.
   Cites by year: 27
   Journals where Li Liu has often published
   Relations with other researchers
   Recent citing documents: 101.    Total self citations: 17 (5.26 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pli728
   Updated: 2022-11-19    RAS profile: 2022-11-15    
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Relations with other researchers


Works with:

de Mooij, Ruud (7)

Klemm, Alexander (4)

Mylonas, Victor (3)

Almunia, Miguel (3)

Schmidt-Eisenlohr, Tim (3)

Langenmayr, Dominika (2)

Lockwood, Ben (2)

Authors registered in RePEc who have co-authored more than one work in the last five years with Li Liu.

Is cited by:

Fuest, Clemens (19)

Harju, Jarkko (15)

Matikka, Tuomas (14)

Siegloch, Sebastian (14)

Peichl, Andreas (13)

Almunia, Miguel (10)

Lejour, Arjan (10)

Malgouyres, Clément (6)

Bilicka, Katarzyna (6)

Okoshi, Hirofumi (6)

Kato, Hayato (6)

Cites to:

Hines, James (26)

Huizinga, Harry (24)

Nicodème, Gaëtan (23)

Laeven, Luc (22)

Devereux, Michael (21)

Fuest, Clemens (21)

de Mooij, Ruud (19)

Saez, Emmanuel (15)

Dharmapala, Dhammika (15)

Wamser, Georg (15)

Riedel, Nadine (15)

Main data


Where Li Liu has published?


Journals with more than one article published# docs
American Economic Journal: Economic Policy3
The Review of Economics and Statistics2
National Tax Journal2

Working Papers Series with more than one paper published# docs
IMF Working Papers / International Monetary Fund12
Working Papers / Oxford University Centre for Business Taxation9
CESifo Working Paper Series / CESifo5
CEPR Discussion Papers / C.E.P.R. Discussion Papers2

Recent works citing Li Liu (2022 and 2021)


YearTitle of citing document
2021Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials. (2021). Bratta, Barbara ; Acciari, Paolo ; Santomartino, Vera. In: Working Papers. RePEc:ahg:wpaper:wp2021-11.

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2021.

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2022Profit Taxation, R&D Spending, and Innovation. (2022). Nguyen, Thu-Van ; Siegloch, Sebastian ; Poege, Felix ; Lichter, Andreas ; Loffler, Max ; Isphording, Ingo E. In: ECONtribute Discussion Papers Series. RePEc:ajk:ajkdps:202.

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2022Better Bunching, Nicer Notching. (2021). Bertanha, Marinho ; Seegert, Nathan ; McCallum, Andrew H. In: Papers. RePEc:arx:papers:2101.01170.

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2022Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2022). Okoshi, Hirofumi ; Kato, Hayato. In: Papers. RePEc:arx:papers:2201.02919.

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2022Profit Shifting of Multinational Corporations Worldwide. (2022). Jansk, Petr ; Garcia-Bernardo, Javier. In: Papers. RePEc:arx:papers:2201.08444.

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2022How big are strategic spillovers from corporate tax competition?. (2022). Naitram, Simon. In: Economic Inquiry. RePEc:bla:ecinqu:v:60:y:2022:i:2:p:847-869.

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2022How Do Firms Respond to Corporate Taxes?. (2022). Seegert, Nathan ; Coles, Jeffrey ; Patel, Elena ; Smith, Matthew. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:965-1006.

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2022Why are the Contributions of Multinational Firms to Corporate Tax Revenues Declining?. (2022). Bilicka, Katarzyna. In: Oxford Bulletin of Economics and Statistics. RePEc:bla:obuest:v:84:y:2022:i:2:p:401-426.

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2021Assessing the Social Welfare Effects of Government Transfer Programs: Some International Comparisons?. (2021). Yue, Ximing ; Xu, Jing ; Wang, Xiaobing ; Kakwani, Nanak. In: Review of Income and Wealth. RePEc:bla:revinw:v:67:y:2021:i:4:p:1005-1028.

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2021Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data. (2021). Fuest, Clemens ; Neumeier, Florian ; Hugger, Felix. In: CESifo Working Paper Series. RePEc:ces:ceswps:_8838.

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2021Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap. (2021). Bilicka, Katarzyna Anna ; Xing, Jing ; Qi, Yaxuan. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9044.

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2021Tax Competition with Two Tax Instruments - and Tax Evasion. (2021). Becker, Johannes ; Wilson, John D. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9318.

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2021Second-Best Source-Based Taxation of Multinational Firms. (2021). Becker, Johannes. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9329.

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2021Cash on the Table? Imperfect Take-up of Tax Incentives and Firm Investment Behavior. (2021). Xing, Jing ; Hicks, Jeffrey ; Cui, Wei. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9413.

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2021Consolidating the Covid Debt. (2021). Stevens, Jacob ; Johs, Julian ; Keuschnigg, Christian. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9497.

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2022Granting Market Countries the Right to Tax Profit without Physical Nexus. (2022). Richter, Wolfram F. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9556.

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2022Pennies from Haven: Wages and Profit Shifting. (2022). Scheuerer, Johannes ; Davies, Ronald B ; Bjorkheim, Julie Brun ; Alstadsater, Annette. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9590.

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2022Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies. (2022). Souillard, Baptiste. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9720.

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2022Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data. (2022). Neumeier, Florian ; Hugger, Felix ; Greil, Stefan ; Fuest, Clemens. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9757.

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2022Revue de littérature sur lâincidence fiscale des taxes sur les entreprises. (2022). Mayneris, Florian ; Martin, Julien. In: CIRANO Project Reports. RePEc:cir:cirpro:2022rp-06.

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2021Innovation Performance and the Signal Effect: Evidence from a European Program. (2021). Levratto, Nadine ; Quignon, Aurelien. In: EconomiX Working Papers. RePEc:drm:wpaper:2021-34.

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2021Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China. (2021). Sun, Stephen Teng ; Liu, Chang. In: Journal of Development Economics. RePEc:eee:deveco:v:150:y:2021:i:c:s0304387821000018.

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2021The Kansas tax experiment: The matter of legal form of organization. (2021). Schlagenhauf, Don ; Qi, Shi. In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:133:y:2021:i:c:s0165188921002062.

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2021Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries. (2021). Meier, Jan-Hendrik ; Leszczyowska, Anna. In: Economics Letters. RePEc:eee:ecolet:v:200:y:2021:i:c:s0165176521000203.

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2021The puzzling politics of R&D: Signaling competence through risky projects. (2021). Lamberova, Natalia. In: Journal of Comparative Economics. RePEc:eee:jcecon:v:49:y:2021:i:3:p:801-818.

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2022Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data. (2022). Fuest, Clemens ; Neumeier, Florian ; Hugger, Felix. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:194:y:2022:i:c:p:454-477.

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2022Taxes and Business Philanthropy in Armenia. (2022). Joulfaian, David ; Asatryan, Zareh. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:200:y:2022:i:c:p:914-930.

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2021Investment responses to tax policy under uncertainty. (2021). Albinowski, Maciej ; Guceri, Irem. In: Journal of Financial Economics. RePEc:eee:jfinec:v:141:y:2021:i:3:p:1147-1170.

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2022Foreign investment of US multinationals: The effect of tax policy and agency conflicts.. (2022). Levine, Oliver ; Glover, Brent ; Albertus, James F. In: Journal of Financial Economics. RePEc:eee:jfinec:v:144:y:2022:i:1:p:298-327.

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2021Abnormal pricing in international commodity trade: Empirical evidence from Switzerland. (2021). Mehrotra, Rahul ; Carbonnier, Gilles. In: Resources Policy. RePEc:eee:jrpoli:v:74:y:2021:i:c:s0301420721003615.

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2022Recent research on labor supply: Implications for tax and transfer policy. (2022). Keane, Michael. In: Labour Economics. RePEc:eee:labeco:v:77:y:2022:i:c:s0927537121000610.

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2021Investment differences between public and private firms: Evidence from U.S. tax returns. (2021). Rao, Nirupama ; Feldman, Naomi ; Edgerton, Jesse ; Stevens, Michael ; Patel, Elena ; Kawano, Laura. In: Journal of Public Economics. RePEc:eee:pubeco:v:196:y:2021:i:c:s0047272721000062.

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2021Understanding the elasticity of taxable income: A tale of two approaches. (2021). Wang, Xiaxin ; Peng, Langchuan ; He, Daixin. In: Journal of Public Economics. RePEc:eee:pubeco:v:197:y:2021:i:c:s0047272721000116.

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2021Small business tax compliance under third-party reporting. (2021). Alm, James ; Adhikari, Bibek ; Harris, Timothy F. In: Journal of Public Economics. RePEc:eee:pubeco:v:203:y:2021:i:c:s004727272100150x.

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2021Thinking outside the box: The cross-border effect of tax cuts on R&D. (2021). Todtenhaupt, Maximilian ; Schwab, Thomas. In: Journal of Public Economics. RePEc:eee:pubeco:v:204:y:2021:i:c:s0047272721001729.

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2022Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit. (2022). Urvoy, Camille ; Py, Loriane ; Malgouyres, Clement ; Carbonnier, Clement. In: Journal of Public Economics. RePEc:eee:pubeco:v:206:y:2022:i:c:s0047272721002139.

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2022Identifying behavioral responses to tax reforms: New insights and a new approach. (2022). Sogaard, Jakob Egholt ; Jakobsen, Katrine Marie. In: Journal of Public Economics. RePEc:eee:pubeco:v:212:y:2022:i:c:s0047272722000937.

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2021Cross-border effects of R&D tax incentives. (2021). Voget, Johannes ; Todtenhaupt, Maximilian ; Schwab, Thomas ; Riedel, Nadine ; Knoll, Bodo. In: Research Policy. RePEc:eee:respol:v:50:y:2021:i:9:s0048733321001268.

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2021The additionality of R&D tax policy: Quasi-experimental evidence. (2021). Skali, Ahmed ; Thomson, Russell ; Holt, Jared. In: Technovation. RePEc:eee:techno:v:107:y:2021:i:c:s0166497221000742.

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2022R&D tax incentives and innovation: Examining the role of programme design in China. (2022). Chapman, Gary ; Dai, Xiaoyong. In: Technovation. RePEc:eee:techno:v:113:y:2022:i:c:s0166497221002005.

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2021Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals. (2021). Okoshi, Hirofumi ; Mukunoki, Hiroshi. In: Discussion papers. RePEc:eti:dpaper:21036.

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2022Causal Effects of a Tax Incentive on SME Capital Investment. (2022). Daisuke, Miyakawa ; Masaki, Hotei ; Kaoru, Hosono. In: Discussion papers. RePEc:eti:dpaper:22048.

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2022Financial reporting and book-tax conformity: A review of the issues. (2022). Menicacci, Luca. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2022-001002.

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2021Better Bunching, Nicer Notching. (2021). Seegert, Nathan ; McCallum, Andrew ; Bertanha, Marinho. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2021-02.

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2021Do Overlapped Audit Committee Directors Affect Tax Avoidance?. (2021). Hussainey, Khaled ; al Lawati, Hidaya. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:10:p:487-:d:656211.

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2022Political Trust and Support for a Tax Increase for Social Welfare: The Role of Perceived Tax Burden. (2022). Moon, Kuk-Kyoung ; Lim, Jae-Young. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:12:p:7171-:d:836578.

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2021The private return of R&D tax credit. (2021). Metivier, Franois ; Reberioux, Antoine ; Courtioux, Pierre. In: Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers). RePEc:hal:cesptp:halshs-03182771.

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2021The private return of R&D tax credit. (2021). Metivier, Franois ; Reberioux, Antoine ; Courtioux, Pierre. In: Post-Print. RePEc:hal:journl:halshs-03182771.

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2021Profit Shifting and Equilibrium Principles of International Taxation. (2021). Francois, Manon ; Franois, Manon. In: PSE Working Papers. RePEc:hal:psewpa:halshs-03265056.

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2021Profit Shifting and Equilibrium Principles of International Taxation. (2021). Francois, Manon ; Franois, Manon. In: Working Papers. RePEc:hal:wpaper:halshs-03265056.

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2021Innovation Performance and the Signal Effect: Evidence from a European Program. (2021). Quignon, Aurelien ; Levratto, Nadine. In: Working Papers. RePEc:hal:wpaper:halshs-03466903.

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2021Flat Tax: European Experiences and the Italian Proposals. (2021). Rizzo, Leonzio ; Baldini, Massimo. In: Hacienda Pública Española / Review of Public Economics. RePEc:hpe:journl:y:2021:v:238:i:3:p:137-162.

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2021Japan’s Foreign Assets and Liabilities: Implications for the External Accounts. (2021). Rebillard, Cyril ; Gautam, Deepali ; Colacelli, Mariana. In: IMF Working Papers. RePEc:imf:imfwpa:2021/026.

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2021Globalization and Inequality in Advanced Economies: A Provisional Assessment. (2021). Hellier, Joel. In: Working Papers. RePEc:inq:inqwps:ecineq2021-575.

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2021Tax us, if you can: a game theoretic approach to profit shifting within the European Union. (2021). Vicente, Joana Andrade. In: Working Papers REM. RePEc:ise:remwps:wp02062021.

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2021Profit Taxation, R&D Spending, and Innovation. (2021). Siegloch, Sebastian ; Löffler, Max ; Poge, Felix ; Nguyen, Thu-Van ; Isphording, Ingo E ; Loffler, Max ; Lichter, Andreas. In: IZA Discussion Papers. RePEc:iza:izadps:dp14830.

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2021Simple rules and the Political Economy of Income Taxation: the strengths of a uniform expense rule. (2021). Delmotte, Charles. In: European Journal of Law and Economics. RePEc:kap:ejlwec:v:52:y:2021:i:2:d:10.1007_s10657-021-09693-7.

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2021Taxing telecommunications in developing countries. (2021). Matheson, Thornton ; Petit, Patrick. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:1:d:10.1007_s10797-020-09621-6.

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2021Avoiding taxes: banks’ use of internal debt. (2021). Langenmayr, Dominika ; Holtmann, Svea ; Reiter, Franz. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:3:d:10.1007_s10797-020-09625-2.

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2021VAT threshold and small business behavior: evidence from Thai tax returns. (2021). Muthitacharoen, Athiphat ; Burong, Trongwut ; Wanichthaworn, Wonma. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:5:d:10.1007_s10797-021-09672-3.

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2021Multinational corporations and tax havens: evidence from country-by-country reporting. (2021). Janský, Petr ; Torslov, Thomas ; Garcia-Bernardo, Javier. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:6:d:10.1007_s10797-020-09639-w.

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2021The revenue and base effects of local tax hikes: evidence from a quasi-experiment. (2021). Baskaran, Thushyanthan. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:6:d:10.1007_s10797-021-09657-2.

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2022The immeasurable tax gains by Dutch shell companies. (2022). Lejour, Arjan ; Riet, Maarten T ; Mohlmann, Jan. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:29:y:2022:i:2:d:10.1007_s10797-021-09669-y.

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2022Income taxation, entrepreneurship, and incorporation status of self-employment. (2022). Can, Ege. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:29:y:2022:i:5:d:10.1007_s10797-021-09702-0.

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2022Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals. (2022). Hasegawa, Makoto. In: Discussion papers. RePEc:kue:epaper:e-22-007.

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2021The private return of R&D tax credit. (2021). Reberioux, Antoine ; Metivier, Franois ; Courtioux, Pierre. In: Documents de travail du Centre d'Economie de la Sorbonne. RePEc:mse:cesdoc:21006.

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2021Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2021). Okoshi, Hirofumi ; Kato, Hayato. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2019.

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2022Decomposing Multinational Corporations’ Declining Effective Tax Rates. (2022). Torslov, Thomas ; Jansk, Petr ; Garcia-Bernardo, Javier. In: IMF Economic Review. RePEc:pal:imfecr:v:70:y:2022:i:2:d:10.1057_s41308-022-00157-9.

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2021Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2021). Okoshi, Hirofumi ; Kato, Hayato. In: MPRA Paper. RePEc:pra:mprapa:105536.

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2021The International Distribution of FDI Income And Its Impact on Income Inequality. (2021). Joyce, Joseph. In: MPRA Paper. RePEc:pra:mprapa:106448.

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2021Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2021). Okoshi, Hirofumi ; Kato, Hayato. In: MPRA Paper. RePEc:pra:mprapa:111188.

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2022Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2022). Okoshi, Hirofumi ; Kato, Hayato. In: MPRA Paper. RePEc:pra:mprapa:111439.

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2022Testing the knowledge-capital model of foreign direct investment: New evidence. (2022). , Henk ; Henk, . In: MPRA Paper. RePEc:pra:mprapa:114177.

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2022Revisiting the knowledge-capital model of foreign direct investment: New multi-country evidence. (2022). , Henk ; Henk, . In: MPRA Paper. RePEc:pra:mprapa:114559.

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2022A micro-level analysis of corporate income taxation in Portugal. (2022). Cabral, Sonia ; Campos, Maria Manuel ; Braz, Claudia. In: Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies. RePEc:ptu:bdpart:e202203.

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2021.

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2022Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies. (2022). Schindler, Dirk ; Haufler, Andreas. In: Rationality and Competition Discussion Paper Series. RePEc:rco:dpaper:336.

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2021Interest Limitation Rules and Business Cycles: Empirical Evidence. (2021). Ropponen, Olli. In: ETLA Working Papers. RePEc:rif:wpaper:90.

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2021A Comparison of Different Data-driven Procedures to Determine the Bunching Window. (2021). Schweikert, Karsten ; Dekker, Vincent. In: Public Finance Review. RePEc:sae:pubfin:v:49:y:2021:i:2:p:262-293.

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2022Progressivity and redistributive effects of income taxes: evidence from India. (2022). Ray, Ranjan ; Datt, Gaurav ; Teh, Christopher. In: Empirical Economics. RePEc:spr:empeco:v:63:y:2022:i:1:d:10.1007_s00181-021-02144-x.

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2022Are fossil fuel CEOs responsible for climate change? Social structure and criminal law approaches to climate litigation. (2022). Fyock, Claiton ; Gunderson, Ryan. In: Journal of Environmental Studies and Sciences. RePEc:spr:jenvss:v:12:y:2022:i:2:d:10.1007_s13412-021-00735-9.

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2021Normative Measures of Tax Progressivity: an International Comparison. (2021). Son, Hyun Hwa ; Kakwani, Nanak. In: The Journal of Economic Inequality. RePEc:spr:joecin:v:19:y:2021:i:1:d:10.1007_s10888-020-09463-6.

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2022Tax treaties and foreign equity holding companies of multinational corporations. (2022). Hong, Sunghoon. In: Review of Managerial Science. RePEc:spr:rvmgts:v:16:y:2022:i:2:d:10.1007_s11846-021-00448-x.

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2021The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance. (2021). Lejour, Arjan. In: Discussion Paper. RePEc:tiu:tiucen:e0530ca3-b3b3-4aca-826b-d1c10086c4fa.

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2021The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance. (2021). Lejour, Arjan. In: Other publications TiSEM. RePEc:tiu:tiutis:e0530ca3-b3b3-4aca-826b-d1c10086c4fa.

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2021Labor Market Consequences of Antitax Avoidance Policies. (2021). Bilicka, Katarzyna. In: Upjohn Working Papers and Journal Articles. RePEc:upj:weupjo:21-354.

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2021Consolidating the Covid Debt. (2021). Keuschnigg, Christian ; Stevens, Jacob ; Johs, Julian. In: Economics Working Paper Series. RePEc:usg:econwp:2021:12.

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2021Statutory, effective, and optimal net tax schedules in Lithuania. (2021). Jousten, Alain ; Černiauskas, Nerijus ; Nerijus, Cerniauskas. In: IZA Journal of Labor Policy. RePEc:vrs:izajlp:v:11:y:2021:i:1:p:33:n:2.

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2021Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes. (2021). Ute, Schmiel ; Anna-Lena, Scherer. In: Nordic Tax Journal. RePEc:vrs:notajo:v:2021:y:2021:i:1:p:32-46:n:1.

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2021Redistribution and progressivity of the Italian personal income tax, 40 years later. (2021). baldini, massimo. In: Fiscal Studies. RePEc:wly:fistud:v:42:y:2021:i:2:p:345-366.

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2022ECONOMIC INTEGRATION AND AGGLOMERATION OF MULTINATIONAL PRODUCTION WITH TRANSFER PRICING. (2022). Kato, Hayato ; Okoshi, Hirofumi. In: International Economic Review. RePEc:wly:iecrev:v:63:y:2022:i:3:p:1325-1355.

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2021Corporate income tax and wages: A meta-regression analysis. (2021). Poschel, Carla ; Knaisch, Jonas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:262.

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2021Re-allocating taxing rights and minimum tax rates in international profit taxation. (2021). Stähler, Nikolai ; Stahler, Nikolai ; Kempkes, Gerhard. In: Discussion Papers. RePEc:zbw:bubdps:032021.

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2021Board Level Employee Representation and Tax Avoidance in Europe. (2021). Vitols, Sigurt. In: EconStor Open Access Articles and Book Chapters. RePEc:zbw:espost:236206.

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2021.

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2021.

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2021Quantifying the OECD BEPS indicators: An update to BEPS Action 11. (2021). Spengel, Christoph ; Nicolay, Katharina ; Ludwig, Christopher A ; Klein, Daniel. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21013.

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2021How does the evolution of R&D tax incentives schemes impact their effectiveness? Evidence from a meta-analysis. (2021). Steinbrenner, Daniela ; Blandinieres, Florence. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21020.

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2021Taxes and business philanthropy in Armenia. (2021). Asatryan, Zareh ; Joulfaian, David. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21022.

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2021Profit taxation, R&D spending, and innovation. (2021). Siegloch, Sebastian ; Löffler, Max ; Poege, Felix ; Nguyen, Thu-Van ; Isphording, Ingo Eduard ; Loffler, Max ; Lichter, Andreas. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21080.

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More than 100 citations found, this list is not complete...

Works by Li Liu:


YearTitleTypeCited
2019Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence In: American Economic Journal: Economic Policy.
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article35
2015Effectiveness of fiscal incentives for R&D: quasi-experimental evidence.(2015) In: Working Papers.
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This paper has another version. Agregated cites: 35
paper
2017Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence.(2017) In: IMF Working Papers.
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This paper has another version. Agregated cites: 35
paper
2020Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom In: American Economic Journal: Economic Policy.
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article4
2014The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records In: American Economic Journal: Economic Policy.
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article77
2012The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records.(2012) In: Working Papers.
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This paper has another version. Agregated cites: 77
paper
2012The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records.(2012) In: NBER Chapters.
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This paper has another version. Agregated cites: 77
chapter
2020INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS In: Journal of Economic Surveys.
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article57
2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots.(2018) In: CESifo Working Paper Series.
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This paper has another version. Agregated cites: 57
paper
2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots.(2018) In: IMF Working Papers.
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This paper has another version. Agregated cites: 57
paper
2020Income Tax Progressivity: Trends and Implications In: Oxford Bulletin of Economics and Statistics.
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article4
2011Measuring the burden of the corporate income tax under imperfect competition In: Working Papers.
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paper36
2013Measuring the Burden of the Corporate Income Tax Under Imperfect Competition.(2013) In: National Tax Journal.
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This paper has another version. Agregated cites: 36
article
2012Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century In: Working Papers.
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paper9
2014Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century.(2014) In: National Tax Journal.
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This paper has another version. Agregated cites: 9
article
2013Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note In: Working Papers.
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paper0
2015Does ownership affect the impact of taxes on firm behaviour? Evidence from China In: Working Papers.
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paper3
2015Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China.(2015) In: CESifo Working Paper Series.
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This paper has another version. Agregated cites: 3
paper
2015Does ownership affect the impact of taxes on firm behavior? Evidence from China.(2015) In: ZEW Discussion Papers.
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This paper has another version. Agregated cites: 3
paper
2015VAT notches In: Working Papers.
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paper3
2015VAT Notches.(2015) In: CESifo Working Paper Series.
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This paper has another version. Agregated cites: 3
paper
2015VAT Notches.(2015) In: CEPR Discussion Papers.
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This paper has another version. Agregated cites: 3
paper
2015International taxation and MNE investment: evidence from the UK change to territoriality In: Working Papers.
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paper3
2016Stimulating investment through incorporation In: Working Papers.
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2017International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK In: CESifo Working Paper Series.
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paper14
2017International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK.(2017) In: International Finance Discussion Papers.
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This paper has another version. Agregated cites: 14
paper
2020Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK In: CESifo Working Paper Series.
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paper6
2020Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK.(2020) In: VfS Annual Conference 2020 (Virtual Conference): Gender Economics.
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This paper has another version. Agregated cites: 6
paper
2022Small Firm Growth and the VAT Threshold : Evidence for the UK In: CAGE Online Working Paper Series.
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2022Small Firm Growth and the VAT Threshold : Evidence for the UK.(2022) In: The Warwick Economics Research Paper Series (TWERPS).
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This paper has another version. Agregated cites: 0
paper
2019VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence In: CEPR Discussion Papers.
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paper8
2019VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence.(2019) In: IMF Working Papers.
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This paper has another version. Agregated cites: 8
paper
2021VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence.(2021) In: The Review of Economics and Statistics.
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This paper has another version. Agregated cites: 8
article
2021At a cost: The real effects of thin capitalization rules In: Economics Letters.
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article0
2021At A Cost: The Real Effects of Thin Capitalization Rules.(2021) In: IMF Working Papers.
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This paper has another version. Agregated cites: 0
paper
2018Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK In: IMF Working Papers.
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paper8
2018At A Cost: the Real Effects of Transfer Pricing Regulations In: IMF Working Papers.
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paper2
2020At a Cost: The Real Effects of Transfer Pricing Regulations.(2020) In: IMF Economic Review.
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This paper has another version. Agregated cites: 2
article
2018Are Elasticities of Taxable Income Rising? In: IMF Working Papers.
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paper7
2018Personal Income Tax Progressivity: Trends and Implications In: IMF Working Papers.
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paper6
2019An Assessment of Global Formula Apportionment In: IMF Working Papers.
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paper7
2019The Impact of Profit Shifting on Economic Activity and Tax Competition In: IMF Working Papers.
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paper3
2020Exploring Residual Profit Allocation In: IMF Working Papers.
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paper4
2022Home or Away? Profit Shifting with Territorial Taxation In: IMF Working Papers.
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paper0
2020International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom In: The Review of Economics and Statistics.
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article5

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