9
H index
8
i10 index
402
Citations
International Monetary Fund (IMF) (75% share) | 9 H index 8 i10 index 402 Citations RESEARCH PRODUCTION: 13 Articles 33 Papers 1 Chapters RESEARCH ACTIVITY: 12 years (2011 - 2023). See details. MORE DETAILS IN: ABOUT THIS REPORT: Permalink: http://citec.repec.org/pli728 |
Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Li Liu. | Is cited by: | Cites to: |
Journals with more than one article published | # docs |
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American Economic Journal: Economic Policy | 4 |
National Tax Journal | 2 |
The Review of Economics and Statistics | 2 |
Working Papers Series with more than one paper published | # docs |
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IMF Working Papers / International Monetary Fund | 12 |
Working Papers / Oxford University Centre for Business Taxation | 9 |
CESifo Working Paper Series / CESifo | 5 |
CEPR Discussion Papers / C.E.P.R. Discussion Papers | 2 |
Year | Title of citing document |
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2023 | Better Bunching, Nicer Notching. (2021). Bertanha, Marinho ; Seegert, Nathan ; McCallum, Andrew H. In: Papers. RePEc:arx:papers:2101.01170. Full description at Econpapers || Download paper |
2023 | Profit Shifting of Multinational Corporations Worldwide. (2022). Jansk, Petr ; Garcia-Bernardo, Javier. In: Papers. RePEc:arx:papers:2201.08444. Full description at Econpapers || Download paper |
2023 | Profit shifting under the arms length principle. (2023). , Alex. In: Papers. RePEc:arx:papers:2309.13449. Full description at Econpapers || Download paper |
2023 | Clever planning or unfair play? Exploring the economic and statistical impacts of tax avoidance by multinationals. (2023). Zangari, Ernesto ; Tosti, Enrico ; Sanelli, Alessandra ; Rossi, Luca ; Pisano, Elena ; Anzuini, Alessio. In: Questioni di Economia e Finanza (Occasional Papers). RePEc:bdi:opques:qef_799_23. Full description at Econpapers || Download paper |
2023 | Trade in services related to intangibles and the profit shifting hypothesis. (2023). Oddo, Giacomo ; Federico, Stefano ; Accoto, Nadia. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1414_23. Full description at Econpapers || Download paper |
2023 | Internal debt and welfare. (2023). Kalamov, Zarko. In: Journal of Public Economic Theory. RePEc:bla:jpbect:v:25:y:2023:i:1:p:196-224. Full description at Econpapers || Download paper |
2023 | Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy. (2023). Alosa, Francesco. In: Working Papers. RePEc:bol:bodewp:wp1186. Full description at Econpapers || Download paper |
2023 | Board Level Employee Representation and Tax Avoidance in Europe. (2023). Sigurt, Vitols. In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:13:y:2023:i:4:p:457-478:n:2. Full description at Econpapers || Download paper |
2023 | . Full description at Econpapers || Download paper |
2023 | The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations. (2023). Wamser, Georg ; Overesch, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10310. Full description at Econpapers || Download paper |
2023 | Fiscal Consequences of Corporate Tax Avoidance. (2023). Janský, Petr ; Dubinina, Evgeniya ; Bilicka, Katarzyna. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10415. Full description at Econpapers || Download paper |
2023 | Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches. (2023). Wamser, Georg ; Merlo, Valeria ; Hansen, Jaqueline. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10593. Full description at Econpapers || Download paper |
2023 | The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data. (2023). Wamser, Georg ; Thunecke, Georg U ; Mc, Sean. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10628. Full description at Econpapers || Download paper |
2023 | Disentangling Business- and Tax-Motivated Bilateral Royalty Flows. (2023). Lejour, Arjan M ; Van, Maarten. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10708. Full description at Econpapers || Download paper |
2023 | Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions. (2023). Weichenrieder, Alfons ; Ha, Hoang. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10721. Full description at Econpapers || Download paper |
2023 | The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence. (2023). Dharmapala, Dhammika. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10802. Full description at Econpapers || Download paper |
2023 | Tax Avoidance and the Complexity of Multinational Enterprises. (2023). Vicard, Vincent ; Francois, Manon. In: Working Papers. RePEc:cii:cepidt:2023-04. Full description at Econpapers || Download paper |
2023 | Disentangling business- and tax-motivated bilateral royalty flows. (2023). Van, Maarten ; Lejour, Arjan. In: CPB Discussion Paper. RePEc:cpb:discus:450. Full description at Econpapers || Download paper |
2023 | Onshore and offshore profit shifting and tax revenue losses in the European Union. (2023). Litzman, Marek ; Solilova, Veronika ; Dobranschi, Marian ; Nerudova, Danuse. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003480. Full description at Econpapers || Download paper |
2023 | Output distortions and the choice of legal form of organization. (2023). Raei, Sepideh ; Bilicka, Katarzyna. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003960. Full description at Econpapers || Download paper |
2023 | The short-run effects of public incentives for innovation in Italy. (2023). Ventura, Marco ; Mellace, Giovanni. In: Economic Modelling. RePEc:eee:ecmode:v:120:y:2023:i:c:s0264999322004151. Full description at Econpapers || Download paper |
2023 | Effects of home country tax reform on FDI inflows to South Korea: A synthetic control method approach. (2023). Kang, Youngho ; Yang, Jinhyuk. In: Economics Letters. RePEc:eee:ecolet:v:225:y:2023:i:c:s0165176523000769. Full description at Econpapers || Download paper |
2023 | Do lower taxes reduce the size of the firms? Evidence from micro-entrepreneurs in Brazil. (2023). Mattos, Enlinson ; Nascimento, Marcos. In: Economics Letters. RePEc:eee:ecolet:v:226:y:2023:i:c:s0165176523000939. Full description at Econpapers || Download paper |
2023 | Growth … What growth?. (2023). Lucey, Brian ; Tosun, Onur Kemal. In: Finance Research Letters. RePEc:eee:finlet:v:52:y:2023:i:c:s154461232200770x. Full description at Econpapers || Download paper |
2023 | The impact of taxation in the telecommunications industry. (2023). Jung, Juan ; Katz, Raul. In: Information Economics and Policy. RePEc:eee:iepoli:v:62:y:2023:i:c:s016762452300001x. Full description at Econpapers || Download paper |
2023 | Loss expectation and income shifting. (2023). Yoo, Ji Seon ; Ji, YE. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000024. Full description at Econpapers || Download paper |
2023 | Profit shifting of multinational enterprises: evidence from the Nordics. (2023). Viertola, Marika. In: Working Papers. RePEc:fer:wpaper:155. Full description at Econpapers || Download paper |
2023 | Direct Tax Burden, Financing Constraints, and Innovation-Based Output. (2023). Zhao, Yaqi ; Lu, YU ; Cao, Yuhe ; Li, Yuhan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:21:p:15275-:d:1267286. Full description at Econpapers || Download paper |
2023 | Lost in Information: National Implementation of Global Tax Agreements. (2023). Casi, Elisa ; Alstadsater, Annette ; Miethe, Jakob. In: Discussion Papers. RePEc:hhs:nhhfms:2023_022. Full description at Econpapers || Download paper |
2023 | Tax Progressivity and Output: Evidence from OECD countries. (2023). Jalles, Joao ; Karras, Georgios. In: Working Papers REM. RePEc:ise:remwps:wp02932023. Full description at Econpapers || Download paper |
2023 | Minimum Global Tax: Winners and Losers in the Race for Mergers and Acquisitions. (2023). de Pascale, Gianluigi ; Cipollina, Maria ; Bruno, Randolph Luca ; Amendolagine, Vito. In: IZA Discussion Papers. RePEc:iza:izadps:dp16144. Full description at Econpapers || Download paper |
2023 | Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany. (2023). Ullmann, Robert ; Klimsa, Drahomir. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:30:y:2023:i:4:d:10.1007_s10797-022-09732-2. Full description at Econpapers || Download paper |
2023 | The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan. (2020). Hasegawa, Makoto ; Kakebayashi, Michi. In: Discussion papers. RePEc:kue:epaper:e-20-004. Full description at Econpapers || Download paper |
2023 | Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland. (2023). Staubli, David ; Schmidheiny, Kurt ; Parchet, Raphael ; Krapf, Matthias ; Koethenbuerger, Marko ; Brulhart, Marius. In: NBER Chapters. RePEc:nbr:nberch:14816. Full description at Econpapers || Download paper |
2023 | Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland. (2023). Krapf, Matthias ; Brülhart, Marius ; Staubli, David ; Schmidheiny, Kurt ; Parchet, Raphael ; Koethenbuerger, Marko ; Brulhart, Marius. In: NBER Working Papers. RePEc:nbr:nberwo:31830. Full description at Econpapers || Download paper |
2023 | The Dominant Role of Large Firms in Profit Shifting. (2023). Erasmus, Hayley ; Wier, Ludvig. In: IMF Economic Review. RePEc:pal:imfecr:v:71:y:2023:i:3:d:10.1057_s41308-022-00180-w. Full description at Econpapers || Download paper |
2023 | Foreign competitive pressure and inversions by U.S. multinational enterprises. (2023). Kumaraswamy, Arun ; Upadhyay, Arun ; Reyes-Pea, Robinson. In: Journal of International Business Studies. RePEc:pal:jintbs:v:54:y:2023:i:5:d:10.1057_s41267-022-00568-w. Full description at Econpapers || Download paper |
2023 | International taxation and the organizational form of foreign direct investment. (2023). Kohlhase, Saskia ; Amberger, Harald J. In: Journal of International Business Studies. RePEc:pal:jintbs:v:54:y:2023:i:8:d:10.1057_s41267-023-00614-1. Full description at Econpapers || Download paper |
2023 | Testing an extended knowledge-capital model of foreign direct investment. (2023). , Henk. In: MPRA Paper. RePEc:pra:mprapa:117266. Full description at Econpapers || Download paper |
2023 | Corporate Effective Tax Rates for Research and Policy. (2023). Janský, Petr. In: Public Finance Review. RePEc:sae:pubfin:v:51:y:2023:i:2:p:171-205. Full description at Econpapers || Download paper |
2023 | Profit shifting and the attractiveness of Advance Pricing Agreements. (2023). Antonio, Rafael M ; Watrin, Christoph ; Rezende, Amaury J. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:5:d:10.1007_s11573-022-01125-5. Full description at Econpapers || Download paper |
2023 | Is FDI a potential tool for boosting firm’s performance? Firm level evidence from Ecuador. (2023). Camino-Mogro, Segundo ; Armijos, Mary ; Bermudez-Barrezueta, Natalia. In: Journal of Evolutionary Economics. RePEc:spr:joevec:v:33:y:2023:i:2:d:10.1007_s00191-022-00806-2. Full description at Econpapers || Download paper |
2023 | Disentangling Business- and Tax-Motivated Bilateral Royalty Flows. (2023). Van, Maarten ; Lejour, Arjan. In: Discussion Paper. RePEc:tiu:tiucen:f2726918-b140-4adc-a6e4-461201969f5f. Full description at Econpapers || Download paper |
2023 | On the behavioral effects of tax policy. (2023). Massenz, Gabriella. In: Other publications TiSEM. RePEc:tiu:tiutis:eb44a9f7-b859-480d-b2e4-4a616d9ff448. Full description at Econpapers || Download paper |
2023 | Disentangling Business- and Tax-Motivated Bilateral Royalty Flows. (2023). Van, Maarten ; Lejour, Arjan. In: Other publications TiSEM. RePEc:tiu:tiutis:f2726918-b140-4adc-a6e4-461201969f5f. Full description at Econpapers || Download paper |
2023 | Global minimum corporate income tax: Challenges and prospects for Uganda. (2023). Kahunde, Rehema ; Lakuma, Corti Paul. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2023-137. Full description at Econpapers || Download paper |
2023 | The role of individual social responsibility and corporate social responsibility in the tax fraud war: A comparison between the priorities of Italian and Romanian consumers. (2023). Cristina, Stefano ; Grechi, Daniele ; Amelio, Stefano ; Paterson, Audrey ; Gazzola, Patrizia. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:5:p:2265-2277. Full description at Econpapers || Download paper |
2023 | The taxation of employment income in African countries: Findings from a new dataset. (2023). Granger, Hazel ; McNabb, Kyle. In: Journal of International Development. RePEc:wly:jintdv:v:35:y:2023:i:7:p:1595-1618. Full description at Econpapers || Download paper |
2023 | Free-Ridership in Subsidies for Company- and Private Electric Vehicles. (2023). Vance, Colin ; Burra, Lavan T. In: Ruhr Economic Papers. RePEc:zbw:rwirep:1015. Full description at Econpapers || Download paper |
Year | Title | Type | Cited |
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2019 | Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence In: American Economic Journal: Economic Policy. [Full Text][Citation analysis] | article | 40 |
2015 | Effectiveness of fiscal incentives for R&D: quasi-experimental evidence.(2015) In: Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 40 | paper | |
2017 | Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence.(2017) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 40 | paper | |
2020 | Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom In: American Economic Journal: Economic Policy. [Full Text][Citation analysis] | article | 6 |
2023 | Exploring Residual Profit Allocation In: American Economic Journal: Economic Policy. [Full Text][Citation analysis] | article | 5 |
2020 | Exploring Residual Profit Allocation.(2020) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | paper | |
2014 | The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records In: American Economic Journal: Economic Policy. [Full Text][Citation analysis] | article | 86 |
2012 | The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records.(2012) In: Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 86 | paper | |
2012 | The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records.(2012) In: NBER Chapters. [Citation analysis] This paper has nother version. Agregated cites: 86 | chapter | |
2020 | INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS In: Journal of Economic Surveys. [Full Text][Citation analysis] | article | 97 |
2018 | International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots.(2018) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 97 | paper | |
2018 | International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots.(2018) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 97 | paper | |
2020 | Income Tax Progressivity: Trends and Implications In: Oxford Bulletin of Economics and Statistics. [Full Text][Citation analysis] | article | 8 |
2011 | Measuring the burden of the corporate income tax under imperfect competition In: Working Papers. [Full Text][Citation analysis] | paper | 41 |
2013 | Measuring the Burden of the Corporate Income Tax Under Imperfect Competition.(2013) In: National Tax Journal. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 41 | article | |
2012 | Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century In: Working Papers. [Full Text][Citation analysis] | paper | 11 |
2014 | Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century.(2014) In: National Tax Journal. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 11 | article | |
2013 | Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note In: Working Papers. [Full Text][Citation analysis] | paper | 0 |
2015 | Does ownership affect the impact of taxes on firm behaviour? Evidence from China In: Working Papers. [Full Text][Citation analysis] | paper | 3 |
2015 | Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China.(2015) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 3 | paper | |
2015 | Does ownership affect the impact of taxes on firm behavior? Evidence from China.(2015) In: ZEW Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 3 | paper | |
2015 | VAT notches In: Working Papers. [Full Text][Citation analysis] | paper | 3 |
2015 | VAT Notches.(2015) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 3 | paper | |
2015 | VAT Notches.(2015) In: CEPR Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 3 | paper | |
2015 | International taxation and MNE investment: evidence from the UK change to territoriality In: Working Papers. [Full Text][Citation analysis] | paper | 3 |
2016 | Stimulating investment through incorporation In: Working Papers. [Full Text][Citation analysis] | paper | 6 |
2017 | International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 14 |
2017 | International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK.(2017) In: International Finance Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 14 | paper | |
2020 | Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 10 |
2020 | Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK.(2020) In: VfS Annual Conference 2020 (Virtual Conference): Gender Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 10 | paper | |
2022 | Small Firm Growth and the VAT Threshold : Evidence for the UK In: CAGE Online Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2022 | Small Firm Growth and the VAT Threshold : Evidence for the UK.(2022) In: The Warwick Economics Research Paper Series (TWERPS). [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2019 | VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence In: CEPR Discussion Papers. [Full Text][Citation analysis] | paper | 20 |
2019 | VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence.(2019) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 20 | paper | |
2021 | VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence.(2021) In: The Review of Economics and Statistics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 20 | article | |
2021 | At a cost: The real effects of thin capitalization rules In: Economics Letters. [Full Text][Citation analysis] | article | 1 |
2021 | At A Cost: The Real Effects of Thin Capitalization Rules.(2021) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 1 | paper | |
2023 | Home or away? Profit shifting with territorial taxation In: Journal of Public Economics. [Full Text][Citation analysis] | article | 2 |
2022 | Home or Away? Profit Shifting with Territorial Taxation.(2022) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | paper | |
2018 | Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK In: IMF Working Papers. [Full Text][Citation analysis] | paper | 8 |
2018 | At A Cost: the Real Effects of Transfer Pricing Regulations In: IMF Working Papers. [Full Text][Citation analysis] | paper | 2 |
2020 | At a Cost: The Real Effects of Transfer Pricing Regulations.(2020) In: IMF Economic Review. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | article | |
2018 | Are Elasticities of Taxable Income Rising? In: IMF Working Papers. [Full Text][Citation analysis] | paper | 8 |
2018 | Personal Income Tax Progressivity: Trends and Implications In: IMF Working Papers. [Full Text][Citation analysis] | paper | 6 |
2019 | An Assessment of Global Formula Apportionment In: IMF Working Papers. [Full Text][Citation analysis] | paper | 7 |
2019 | The Impact of Profit Shifting on Economic Activity and Tax Competition In: IMF Working Papers. [Full Text][Citation analysis] | paper | 6 |
2020 | International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom In: The Review of Economics and Statistics. [Full Text][Citation analysis] | article | 9 |
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