Li Liu : Citation Profile


Are you Li Liu?

International Monetary Fund (IMF) (75% share)
Oxford University (25% 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.
   Cites by year: 33
   Journals where Li Liu has often published
   Relations with other researchers
   Recent citing documents: 49.    Total self citations: 19 (4.51 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pli728
   Updated: 2024-01-16    RAS profile: 2023-09-21    
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Relations with other researchers


Works with:

Langenmayr, Dominika (4)

de Mooij, Ruud (4)

Almunia, Miguel (3)

Keen, Michael (2)

Klemm, Alexander (2)

Hebous, Shafik (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 (16)

Lejour, Arjan (15)

Peichl, Andreas (14)

Siegloch, Sebastian (14)

Matikka, Tuomas (14)

Almunia, Miguel (11)

Bilicka, Katarzyna (10)

Janský, Petr (9)

Hasegawa, Makoto (8)

Massenz, Gabriella (7)

Cites to:

Hines, James (31)

Huizinga, Harry (26)

Devereux, Michael (25)

Fuest, Clemens (24)

Nicodème, Gaëtan (24)

Laeven, Luc (24)

Dharmapala, Dhammika (21)

de Mooij, Ruud (20)

Lockwood, Ben (18)

Clausing, Kimberly (17)

Saez, Emmanuel (16)

Main data


Where Li Liu has published?


Journals with more than one article published# docs
American Economic Journal: Economic Policy4
National Tax Journal2
The Review of Economics and Statistics2

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 (2024 and 2023)


YearTitle of citing document
2023Better Bunching, Nicer Notching. (2021). Bertanha, Marinho ; Seegert, Nathan ; McCallum, Andrew H. In: Papers. RePEc:arx:papers:2101.01170.

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2023Profit Shifting of Multinational Corporations Worldwide. (2022). Jansk, Petr ; Garcia-Bernardo, Javier. In: Papers. RePEc:arx:papers:2201.08444.

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2023Profit shifting under the arms length principle. (2023). , Alex. In: Papers. RePEc:arx:papers:2309.13449.

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2023Clever 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.

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2023Trade 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.

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2023Internal debt and welfare. (2023). Kalamov, Zarko. In: Journal of Public Economic Theory. RePEc:bla:jpbect:v:25:y:2023:i:1:p:196-224.

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2023Estimating 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.

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2023Board 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.

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2023.

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2023The 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.

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2023Fiscal Consequences of Corporate Tax Avoidance. (2023). Janský, Petr ; Dubinina, Evgeniya ; Bilicka, Katarzyna. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10415.

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2023Taxes, 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.

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2023The 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.

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2023Disentangling Business- and Tax-Motivated Bilateral Royalty Flows. (2023). Lejour, Arjan M ; Van, Maarten. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10708.

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2023Tax 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.

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2023The 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.

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2023Tax Avoidance and the Complexity of Multinational Enterprises. (2023). Vicard, Vincent ; Francois, Manon. In: Working Papers. RePEc:cii:cepidt:2023-04.

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2023Disentangling business- and tax-motivated bilateral royalty flows. (2023). Van, Maarten ; Lejour, Arjan. In: CPB Discussion Paper. RePEc:cpb:discus:450.

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2023Onshore 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.

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2023Output 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.

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2023The 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.

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2023Effects 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.

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2023Do 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.

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2023Growth … What growth?. (2023). Lucey, Brian ; Tosun, Onur Kemal. In: Finance Research Letters. RePEc:eee:finlet:v:52:y:2023:i:c:s154461232200770x.

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2023The 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.

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2023Loss 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.

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2023Profit shifting of multinational enterprises: evidence from the Nordics. (2023). Viertola, Marika. In: Working Papers. RePEc:fer:wpaper:155.

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2023Direct 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.

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2023Lost in Information: National Implementation of Global Tax Agreements. (2023). Casi, Elisa ; Alstadsater, Annette ; Miethe, Jakob. In: Discussion Papers. RePEc:hhs:nhhfms:2023_022.

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2023Tax Progressivity and Output: Evidence from OECD countries. (2023). Jalles, Joao ; Karras, Georgios. In: Working Papers REM. RePEc:ise:remwps:wp02932023.

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2023Minimum 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.

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2023Threshold-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.

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2023The 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.

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2023Competition, 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.

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2023Competition, 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.

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2023The 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.

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2023Foreign 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.

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2023International 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.

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2023Testing an extended knowledge-capital model of foreign direct investment. (2023). , Henk. In: MPRA Paper. RePEc:pra:mprapa:117266.

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2023Corporate 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.

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2023Profit 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.

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2023Is 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.

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2023Disentangling Business- and Tax-Motivated Bilateral Royalty Flows. (2023). Van, Maarten ; Lejour, Arjan. In: Discussion Paper. RePEc:tiu:tiucen:f2726918-b140-4adc-a6e4-461201969f5f.

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2023On the behavioral effects of tax policy. (2023). Massenz, Gabriella. In: Other publications TiSEM. RePEc:tiu:tiutis:eb44a9f7-b859-480d-b2e4-4a616d9ff448.

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2023Disentangling Business- and Tax-Motivated Bilateral Royalty Flows. (2023). Van, Maarten ; Lejour, Arjan. In: Other publications TiSEM. RePEc:tiu:tiutis:f2726918-b140-4adc-a6e4-461201969f5f.

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2023Global 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.

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2023The 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.

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2023The 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.

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2023Free-Ridership in Subsidies for Company- and Private Electric Vehicles. (2023). Vance, Colin ; Burra, Lavan T. In: Ruhr Economic Papers. RePEc:zbw:rwirep:1015.

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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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article40
2015Effectiveness of fiscal incentives for R&D: quasi-experimental evidence.(2015) In: Working Papers.
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This paper has nother version. Agregated cites: 40
paper
2017Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence.(2017) In: IMF Working Papers.
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This paper has nother version. Agregated cites: 40
paper
2020Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom In: American Economic Journal: Economic Policy.
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article6
2023Exploring Residual Profit Allocation In: American Economic Journal: Economic Policy.
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article5
2020Exploring Residual Profit Allocation.(2020) In: IMF Working Papers.
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This paper has nother version. Agregated cites: 5
paper
2014The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records In: American Economic Journal: Economic Policy.
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article86
2012The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records.(2012) In: Working Papers.
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This paper has nother version. Agregated cites: 86
paper
2012The 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
2020INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS In: Journal of Economic Surveys.
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article97
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 nother version. Agregated cites: 97
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 nother version. Agregated cites: 97
paper
2020Income Tax Progressivity: Trends and Implications In: Oxford Bulletin of Economics and Statistics.
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article8
2011Measuring the burden of the corporate income tax under imperfect competition In: Working Papers.
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paper41
2013Measuring the Burden of the Corporate Income Tax Under Imperfect Competition.(2013) In: National Tax Journal.
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This paper has nother version. Agregated cites: 41
article
2012Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century In: Working Papers.
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paper11
2014Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century.(2014) In: National Tax Journal.
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This paper has nother version. Agregated cites: 11
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 nother 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 nother version. Agregated cites: 3
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2015VAT notches In: Working Papers.
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2015VAT Notches.(2015) In: CESifo Working Paper Series.
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This paper has nother version. Agregated cites: 3
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2015VAT Notches.(2015) In: CEPR Discussion Papers.
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This paper has nother version. Agregated cites: 3
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2015International taxation and MNE investment: evidence from the UK change to territoriality In: Working Papers.
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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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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 nother 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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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 nother version. Agregated cites: 10
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 nother version. Agregated cites: 0
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2019VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence In: CEPR Discussion Papers.
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2019VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence.(2019) In: IMF Working Papers.
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This paper has nother version. Agregated cites: 20
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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 nother version. Agregated cites: 20
article
2021At a cost: The real effects of thin capitalization rules In: Economics Letters.
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2021At A Cost: The Real Effects of Thin Capitalization Rules.(2021) In: IMF Working Papers.
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This paper has nother version. Agregated cites: 1
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2023Home or away? Profit shifting with territorial taxation In: Journal of Public Economics.
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article2
2022Home or Away? Profit Shifting with Territorial Taxation.(2022) In: IMF Working Papers.
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This paper has nother version. Agregated cites: 2
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2018Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK In: IMF Working Papers.
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2018At A Cost: the Real Effects of Transfer Pricing Regulations In: IMF Working Papers.
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2020At a Cost: The Real Effects of Transfer Pricing Regulations.(2020) In: IMF Economic Review.
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This paper has nother version. Agregated cites: 2
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2018Are Elasticities of Taxable Income Rising? In: IMF Working Papers.
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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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paper6
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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article9

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