Li Liu : Citation Profile

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

11

H index

11

i10 index

561

Citations

RESEARCH PRODUCTION:

14

Articles

39

Papers

1

Chapters

RESEARCH ACTIVITY:

   14 years (2011 - 2025). See details.
   Cites by year: 40
   Journals where Li Liu has often published
   Relations with other researchers
   Recent citing documents: 120.    Total self citations: 19 (3.28 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pli728
   Updated: 2025-12-20    RAS profile: 2025-11-11    
   Missing citations? Add them    Incorrect content? Let us know

Relations with other researchers

Works with:

Keen, Michael (4)

Langenmayr, Dominika (4)

de Mooij, Ruud (3)

Hebous, Shafik (2)

Lockwood, Ben (2)

Pallan, Hayley (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)

Bilicka, Katarzyna (17)

Lejour, Arjan (17)

Harju, Jarkko (16)

Siegloch, Sebastian (16)

Peichl, Andreas (16)

Matikka, Tuomas (14)

Janský, Petr (12)

Kato, Hayato (11)

Almunia, Miguel (11)

Okoshi, Hirofumi (11)

Cites to:

Hines, James (31)

Huizinga, Harry (26)

Devereux, Michael (25)

Nicodème, Gaëtan (24)

Laeven, Luc (24)

Fuest, Clemens (24)

Dharmapala, Dhammika (21)

de Mooij, Ruud (20)

Lockwood, Ben (18)

Clausing, Kimberly (17)

Wamser, Georg (16)

Main data

Where Li Liu has published?

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

Working Papers Series with more than one paper published# docs
IMF Working Papers / International Monetary Fund15
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 (2025 and 2024)

YearTitle of citing document
2025Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Administrative Tax Records. (2025). Del, Branislav ; Palguta, JN ; Lichard, Tom ; Bukovina, Jaroslav. In: American Economic Journal: Economic Policy. RePEc:aea:aejpol:v:17:y:2025:i:2:p:358-87.

Full description at Econpapers || Download paper

2024Gender equality within boards: comparing quota and soft law. (2024). Roudaut, Gwenaael ; Rebaerioux, Antoine ; Llense, Fabienne ; Harnay, Sophie. In: Working Papers AFED. RePEc:afd:wpaper:2408.

Full description at Econpapers || Download paper

2024Assessing Tax Revenue Implications of Environmental Policy: A Case Study of China’s Channel City Policy. (2024). Yang, Yongwen ; Lee, Juhee. In: 2024 Annual Meeting, July 28-30, New Orleans, LA. RePEc:ags:aaea22:344021.

Full description at Econpapers || Download paper

2024Assessing Tax Revenue Implications of Environmental Policy: A Case Study of China’s Channel City Policy. (2024). Lee, Juhee ; Yang, Yongwen. In: 2024 Annual Meeting, July 28-30, New Orleans, LA. RePEc:ags:aaea24:344021.

Full description at Econpapers || Download paper

2024Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms. (2024). Melo Becerra, Ligia ; Gómez, Camilo ; Melo-Becerra, Ligia ; Zarate-Solano, Hector. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:417-434.

Full description at Econpapers || Download paper

2025A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Papers. RePEc:arx:papers:2404.14302.

Full description at Econpapers || Download paper

2024Labor Market Policies in High- and Low-Interest Rate Environments: Evidence from the Euro Area. (2024). Lastauskas, Povilas ; Enas, Julius Stak. In: Papers. RePEc:arx:papers:2410.12024.

Full description at Econpapers || Download paper

2024The market externalities of tax evasion. (2024). Mocetti, Sauro ; Rubolino, Enrico ; di Marzio, Irene. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1467_24.

Full description at Econpapers || Download paper

2024A study of cross‐border profit shifting channels: Evidence from Australia. (2024). Xu, Wanmeng ; Tran, Alfred. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:869-901.

Full description at Econpapers || Download paper

2024Does Information Exchange Affect Cross‐border Tax Avoidance? Evidence from the Common Reporting Standard. (2024). Gao, Sihan ; Wang, Muhan ; Zhang, Kezhong. In: China & World Economy. RePEc:bla:chinae:v:32:y:2024:i:4:p:179-228.

Full description at Econpapers || Download paper

2024Wage response to corporate income taxes: A meta‐regression analysis. (2024). Pschel, Carla ; Knaisch, Jonas. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:38:y:2024:i:3:p:852-876.

Full description at Econpapers || Download paper

2024The Impact of the Global Minimum Tax Reform on China and Its Countermeasures. (2024). Yufei, Liang. In: Economics - The Open-Access, Open-Assessment Journal. RePEc:bpj:econoa:v:18:y:2024:i:1:p:14:n:1027.

Full description at Econpapers || Download paper

2024Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France. (2024). Lequien, Matthieu ; Stantcheva, Stefanie ; Aghion, Philippe ; Gravoueille, Maxime. In: CEP Discussion Papers. RePEc:cep:cepdps:dp1999.

Full description at Econpapers || Download paper

2025How effective are R&D tax incentives? Reconciling micro and macro evidence. (2025). Bajgar, Matěj ; Galindo-Rueda, Fernando ; Criscuolo, Chiara ; Appelt, Silvia. In: CEP Discussion Papers. RePEc:cep:cepdps:dp2071.

Full description at Econpapers || Download paper

2024Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data. (2024). Merlo, Valeria ; Wamser, Georg. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11045.

Full description at Econpapers || Download paper

2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11087.

Full description at Econpapers || Download paper

2024Tax System Design, Tax Reform, and Labor Supply. (2024). Necker, Sarah ; Feld, Lars ; Kasper, Matthias ; Pfeil, Katharina. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11350.

Full description at Econpapers || Download paper

2024Tax Policy, Investment and Profit Shifting. (2024). Devereux, Michael ; Bilicka, Katarzyna ; Geri, Rem ; Guceri, Irem. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11458.

Full description at Econpapers || Download paper

2025Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Bo, Sren. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11887.

Full description at Econpapers || Download paper

2025The Distribution of Profit Shifting. (2025). Clifford, Sarah ; Semelet, Camille ; Miethe, Jakob. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11975.

Full description at Econpapers || Download paper

2025Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence. (2025). Zamorski, Pascal ; Peichl, Andreas ; Neumeier, Florian ; Gstrein, David. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12062.

Full description at Econpapers || Download paper

2025Taxing Corporate or Shareholder Income. (2025). Berg, Kristoffer. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12149.

Full description at Econpapers || Download paper

2025Rethinking Corporate Tax Incidence: The Role of Firms, Workers, and Landowners. (2025). Zamorski, Pascal ; Peichl, Andreas ; Neumeier, Florian ; Gstrein, David. In: EconPol Policy Brief. RePEc:ces:econpb:_77.

Full description at Econpapers || Download paper

2025Can patent boxes improve the attractiveness of Germany as a business location?. (2025). Fuest, Clemens ; Falck, Oliver ; Czernich, Nina. In: ifo Forschungsberichte. RePEc:ces:ifofob:154.

Full description at Econpapers || Download paper

2025The Instruments of Profit Shifting. (2025). Vicard, Vincent ; Ramirez, Kevin Parra. In: Working Papers. RePEc:cii:cepidt:2025-16.

Full description at Econpapers || Download paper

2025Global Minimum Tax and Profit Shifting. (2025). Palansky, Miroslav ; Jansky, Petr ; Boukal, Tomaaa. In: Working Papers. RePEc:dbp:wpaper:025.

Full description at Econpapers || Download paper

2025Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise. (2025). Dos, Joao Pereira ; Peralta, Susana ; Miranda, Raquel ; Garcia, Joana ; Cabral, Saonia. In: Working Papers. RePEc:dbp:wpaper:026.

Full description at Econpapers || Download paper

2025Why Do Banks Have So Much Debt In Tax Havens?. (2025). Garlanda-Longueville, Lorenzo ; Ramirez, Kevin Parra. In: EconomiX Working Papers. RePEc:drm:wpaper:2025-43.

Full description at Econpapers || Download paper

2025Global evidence on profit shifting within firms and across time. (2025). Delis, Fotis ; Ongena, Steven ; Laeven, Luc. In: Working Paper Series. RePEc:ecb:ecbwps:20253071.

Full description at Econpapers || Download paper

2025Digital empowerment to reduce air pollution: The impact of urban network infrastructure construction on PM2.5. (2025). Lv, Kangjuan ; Zheng, Heyun ; Ge, Liming. In: Journal of Asian Economics. RePEc:eee:asieco:v:98:y:2025:i:c:s1049007825000545.

Full description at Econpapers || Download paper

2024Nothing comes for free: Evidence from a tax reduction of China. (2024). Ma, Liuding ; Li, Jingying ; Liao, Hui ; Lin, Gaoyi. In: China Economic Review. RePEc:eee:chieco:v:83:y:2024:i:c:s1043951x23001943.

Full description at Econpapers || Download paper

2024Unintended consequences of tax incentives on firms human capital composition: Evidence from China. (2024). Zhao, Zhiqi ; Yue, Yong ; Wang, Wangshuai. In: China Economic Review. RePEc:eee:chieco:v:84:y:2024:i:c:s1043951x24000270.

Full description at Econpapers || Download paper

2024Did the anti-avoidance rules curtail the profit shifting of foreign multinationals in China?. (2024). Xue, Mantian. In: China Economic Review. RePEc:eee:chieco:v:88:y:2024:i:c:s1043951x24001883.

Full description at Econpapers || Download paper

2025Regulating strategic expense relabelling in R&D tax incentives by mandatory information disclosure. (2025). Dai, Xiaoyong ; Zou, Chen. In: China Economic Review. RePEc:eee:chieco:v:89:y:2025:i:c:s1043951x2400227x.

Full description at Econpapers || Download paper

2024How distortive are turnover taxes? Evidence from China. (2024). Raei, Sepideh ; Bilicka, Katarzyna ; Xing, Jing ; Hou, Xipei. In: Journal of Development Economics. RePEc:eee:deveco:v:171:y:2024:i:c:s0304387824000816.

Full description at Econpapers || Download paper

2024Money laundering governance and income shifting: Evidence from Australian financial institutions. (2024). Khalaf, Nihad Shareef ; Duong, Lien ; Taylor, Grantley ; Eulaiwi, Baban ; Al-Hadi, Ahmed. In: Economic Modelling. RePEc:eee:ecmode:v:132:y:2024:i:c:s0264999324000099.

Full description at Econpapers || Download paper

2025Deviation signs-based bunching methods. (2025). Hong, Liming ; Lu, Yue ; Yang, Yifan ; Lv, Xiaofeng. In: Economic Modelling. RePEc:eee:ecmode:v:143:y:2025:i:c:s0264999324003262.

Full description at Econpapers || Download paper

2025Export tax rebates, product ranking, and exports of multi-product firms. (2025). Liu, Qiren ; Yuan, Jin ; Du, Jierui ; Zhao, Can. In: Economic Modelling. RePEc:eee:ecmode:v:144:y:2025:i:c:s026499932400350x.

Full description at Econpapers || Download paper

2024On the robustness of the relationship between tax progressivity, growth, and inequality in the US. (2024). Hansen, Erwin ; Cubillos, Pablo Gutierrez ; Diaz, Juan D ; Nofal, Bastian Castro. In: Economics Letters. RePEc:eee:ecolet:v:241:y:2024:i:c:s016517652400291x.

Full description at Econpapers || Download paper

2025Tax-avoidance profit shifting by multinational firms: evidence from Vietnam. (2025). Le, Manh-Duc ; Zamarian, Marco. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:2:s0939362524001080.

Full description at Econpapers || Download paper

2025Regional variations in corporate tax responsiveness: Evidence from Switzerland. (2025). Krapf, Matthias ; Staubli, David. In: European Economic Review. RePEc:eee:eecrev:v:171:y:2025:i:c:s0014292124002204.

Full description at Econpapers || Download paper

2025Global spillovers of taxation in the online advertising market. Theory and evidence from facebook. (2025). Liberini, Federica ; Lassmann, Andrea ; Cuevas, Rubn ; Russo, Antonio. In: European Economic Review. RePEc:eee:eecrev:v:172:y:2025:i:c:s0014292124002642.

Full description at Econpapers || Download paper

2024Free-ridership in subsidies for company- and private electric vehicles. (2024). Sommer, Stephan ; Burra, Lavan T ; Vance, Colin. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s0140988324000410.

Full description at Econpapers || Download paper

2024Stock returns and tax progressivity. (2024). Hansen, Erwin ; Nofal, Bastian Castro ; Daz, Juan D ; Cubillos, Pablo Gutirrez. In: Finance Research Letters. RePEc:eee:finlet:v:69:y:2024:i:pb:s1544612324012042.

Full description at Econpapers || Download paper

2025Fiscal reform and green innovation: Evidence from Chinas local debt management reform. (2025). Li, Tian ; Qi, Feng. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002016.

Full description at Econpapers || Download paper

2025Escaping green prison through evolutionary games for firms. (2025). Misinas, Dalius ; Darkuvien, Valdon ; Kizys, Renatas ; Ragulskis, Tautvydas. In: Finance Research Letters. RePEc:eee:finlet:v:80:y:2025:i:c:s1544612325006002.

Full description at Econpapers || Download paper

2024Investment deregulation and innovation performance of Chinese private firms. (2024). Zhang, Jianhong ; Jiang, Jiangang. In: Journal of Financial Stability. RePEc:eee:finsta:v:70:y:2024:i:c:s1572308923001079.

Full description at Econpapers || Download paper

2024A macroeconomic perspective on taxing multinational enterprises. (2024). Steinberg, Joseph ; Hong, Guangbin ; Dyrda, Sebastian. In: Journal of International Economics. RePEc:eee:inecon:v:152:y:2024:i:c:s0022199624001491.

Full description at Econpapers || Download paper

2024“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?. (2024). Kelley, Stacie O ; Lynch, Daniel P ; Lewellen, Christina M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000721.

Full description at Econpapers || Download paper

2025Global evidence on profit shifting within firms and across time. (2025). Ongena, Steven ; Laeven, Luc ; Delis, Fotis. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000740.

Full description at Econpapers || Download paper

2024Unintended effects of tax incentives on firms’ strategic patenting. (2024). Dai, Xiaoyong ; Wang, Mengqi. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:219:y:2024:i:c:p:1-24.

Full description at Econpapers || Download paper

2024Does redistribution affect cooperation and trust?. (2024). Ranehill, Eva ; Weber, Roberto A ; Wu, Keyu. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:226:y:2024:i:c:s0167268124003007.

Full description at Econpapers || Download paper

2024The green bonus of tax incentives: Evidence from China. (2024). Shen, Guangjun ; Wang, Yaqi ; Wu, Qingyang. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:227:y:2024:i:c:s0167268124003548.

Full description at Econpapers || Download paper

2024Fuel economy standards: Regulatory loopholes and firms’ heterogeneous responses. (2024). Zhang, Tong ; Wu, Jingwen ; Liao, Hua. In: Journal of Environmental Economics and Management. RePEc:eee:jeeman:v:123:y:2024:i:c:s0095069623001225.

Full description at Econpapers || Download paper

2024Unveiling the impact of income taxes on inequality in a HACT model. (2024). Parro, Francisco. In: Journal of Macroeconomics. RePEc:eee:jmacro:v:79:y:2024:i:c:s0164070423000812.

Full description at Econpapers || Download paper

2024The role of anti-tax avoidance in tax base flow and international tax competition. (2024). Bai, Sida ; Xiong, Mengxu ; Zheng, Jiaxing ; Gu, Cheng ; Huang, Bihui. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:84:y:2024:i:c:s0927538x2400060x.

Full description at Econpapers || Download paper

2024Leveling the playing field: Constraints on multinational profit shifting and the performance of national firms. (2024). Gauss, P ; Riedel, N ; Simmler, M ; Kortenhaus, M. In: Journal of Public Economics. RePEc:eee:pubeco:v:234:y:2024:i:c:s0047272724000525.

Full description at Econpapers || Download paper

2024On the effects of anti-profit shifting regulations: A developing country perspective. (2024). Teles, Sabine Laudage ; Riedel, Nadine ; Strohmaier, Kristina. In: Journal of Public Economics. RePEc:eee:pubeco:v:235:y:2024:i:c:s0047272724000707.

Full description at Econpapers || Download paper

2024Firm responses to book income alternative minimum taxes. (2024). Richmond, Jordan. In: Journal of Public Economics. RePEc:eee:pubeco:v:236:y:2024:i:c:s004727272400094x.

Full description at Econpapers || Download paper

2025Tax Avoidance through corporate accounting: Insights for corporate tax bases. (2025). Mortenson, Jacob ; Heiser, Eric ; Love, Michael. In: Journal of Public Economics. RePEc:eee:pubeco:v:244:y:2025:i:c:s0047272725000349.

Full description at Econpapers || Download paper

2025Crowding in or crowding out? Evidence from discontinuity in the assignment of business R&D subsidies. (2025). Srholec, Martin ; Bajgar, Matj. In: Journal of Public Economics. RePEc:eee:pubeco:v:245:y:2025:i:c:s0047272725000556.

Full description at Econpapers || Download paper

2024R&D tax incentive policy, intellectual property right protection, and corporate innovation in an emerging market. (2024). Liu, Qigui ; Tang, Jinghua. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000369.

Full description at Econpapers || Download paper

2025The impact of 2008 tax reform on profit shifting of foreign enterprises in China. (2025). Yan, GE ; Xue, Mantian. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:73:y:2025:i:c:p:345-353.

Full description at Econpapers || Download paper

2024Profit shifting of multinational corporations worldwide. (2024). Janský, Petr ; Garcia-Bernardo, Javier. In: World Development. RePEc:eee:wdevel:v:177:y:2024:i:c:s0305750x23003455.

Full description at Econpapers || Download paper

2024Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France. (2024). Lequien, Matthieu ; Stantcheva, Stefanie ; Gravoueille, Maxime ; Aghion, Philippe. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:126804.

Full description at Econpapers || Download paper

2024Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa. (2024). Dhifi, Kawther ; Lajnef, Karima. In: International Journal of Economics & Business Administration (IJEBA). RePEc:ers:ijebaa:v:xii:y:2024:i:1:p:41-59.

Full description at Econpapers || Download paper

2024Negotiation for Transfer Prices under the Arms Length Principle. (2024). Okoshi, Hirofumi. In: Discussion papers. RePEc:eti:dpaper:24026.

Full description at Econpapers || Download paper

2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas ; Hayato, Kato. In: Discussion papers. RePEc:eti:dpaper:24051.

Full description at Econpapers || Download paper

2025Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment. (2025). Schindler, Dirk ; Mukunoki, Hiroshi ; Okoshi, Hirofumi. In: Discussion papers. RePEc:eti:dpaper:25032.

Full description at Econpapers || Download paper

2024Transfer (mis)pricing of multinational enterprises: evidence from Finland. (2024). Viertola, Marika. In: Working Papers. RePEc:fer:wpaper:162.

Full description at Econpapers || Download paper

2025Does Tax Competition Among Local Governments Improve the Green Economic Efficiency in the Yellow River Basin?. (2025). Sun, Xiao ; Wang, Yihan. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:5165-:d:1671789.

Full description at Econpapers || Download paper

2025Scenario-Based Forecasting of the Impact of Tax Incentives on Green R&D in China’s Wind Power Industry in a Complex Network Environment. (2025). Mayburov, Igor ; Wang, Ying. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:4:p:1560-:d:1590693.

Full description at Econpapers || Download paper

2024Internal Carbon Pricing in the Multidivisional Firm. (2024). Sinclair-Desgagné, Bernard ; Desjardins, Manon. In: GREDEG Working Papers. RePEc:gre:wpaper:2024-33.

Full description at Econpapers || Download paper

2025Tax-Motivated Firm Splitting. (2025). Massenz, Gabriella. In: Working Paper Series. RePEc:hhs:iuiwop:1539.

Full description at Econpapers || Download paper

2024Lost in Information: National Implementation of Global Tax Agreements. (2024). Miethe, Jakob ; Casi-Eberhard, Elisa ; Alstadsæter, Annette ; Alstadsater, Annette. In: Discussion Papers. RePEc:hhs:nhhfms:2023_022.

Full description at Econpapers || Download paper

2025Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Bo, Sren. In: Discussion Papers. RePEc:hhs:nhhfms:2025_018.

Full description at Econpapers || Download paper

2024Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors. (2024). Zanoni, Wladimir ; Carrillo-Maldonado, Paul ; Chuquimarca, Nicolas ; Pantano, Juan. In: IDB Publications (Working Papers). RePEc:idb:brikps:13582.

Full description at Econpapers || Download paper

2024Total factor productivity and tax avoidance: An asymmetric micro-data analysis for European oil and gas companies. (2024). Albulescu, Claudiu. In: Working Papers. RePEc:inf:wpaper:2024.15.

Full description at Econpapers || Download paper

2024Coarse Wage-Setting and Behavioral Firms. (2024). Reyes, Germán. In: IZA Discussion Papers. RePEc:iza:izadps:dp17039.

Full description at Econpapers || Download paper

2025The Unintended Consequences of Tax Code Complexity. (2025). Kastoryano, Stephen. In: IZA Discussion Papers. RePEc:iza:izadps:dp17722.

Full description at Econpapers || Download paper

2025Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise. (2025). Cabral, Sonia ; Dos, Joao Pereira ; Peralta, Susana ; Miranda, Raquel ; Garcia, Joana. In: IZA Discussion Papers. RePEc:iza:izadps:dp17799.

Full description at Econpapers || Download paper

2025The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms. (2025). Winter, Richard ; Rostam-Afschar, Davud ; Eble, Fabian ; Doerrenberg, Philipp ; Voget, Johannes. In: IZA Discussion Papers. RePEc:iza:izadps:dp17983.

Full description at Econpapers || Download paper

2025Income Taxation Across Countries. (2025). Qiu, Xincheng ; Russo, Nicolo. In: IZA Discussion Papers. RePEc:iza:izadps:dp18190.

Full description at Econpapers || Download paper

2024Gender equality within boards: comparing quota and soft law. (2024). Harnay, Sophie ; Roudaut, Gwenael ; Llense, Fabienne ; Reberioux, Antoine. In: European Journal of Law and Economics. RePEc:kap:ejlwec:v:57:y:2024:i:1:d:10.1007_s10657-024-09795-y.

Full description at Econpapers || Download paper

2024The response of small firms to VAT incentive: evidence from South Korea. (2024). Jung, Dawoon. In: Empirica. RePEc:kap:empiri:v:51:y:2024:i:2:d:10.1007_s10663-024-09607-1.

Full description at Econpapers || Download paper

2024The excess profits during COVID-19 and their tax revenue potential. (2024). Janský, Petr ; Garcia-Bernardo, Javier ; Dubinina, Evgeniya. In: Empirica. RePEc:kap:empiri:v:51:y:2024:i:4:d:10.1007_s10663-024-09630-2.

Full description at Econpapers || Download paper

2025Internal Carbon Pricing in the Multidivisional Firm. (2025). Sinclair-Desgagné, Bernard ; Desjardins, Manon. In: Environmental & Resource Economics. RePEc:kap:enreec:v:88:y:2025:i:8:d:10.1007_s10640-025-00999-7.

Full description at Econpapers || Download paper

2024Corporate income tax, IP boxes and the location of R&D. (2024). Weichenrieder, Alfons ; Shehaj, Pranvera. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:1:d:10.1007_s10797-023-09812-x.

Full description at Econpapers || Download paper

2024Labor share as an automatic stabilizer of income inequality. (2024). Sciala', Antonio ; Bloise, Francesco ; Bises, Bruno. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:2:d:10.1007_s10797-023-09782-0.

Full description at Econpapers || Download paper

2024The regressivity of CIT exemptions in Africa. (2024). Dama, Alou Adessé ; Rota-Graziosi, Gregoire ; Sawadogo, Faycal. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:3:d:10.1007_s10797-023-09825-6.

Full description at Econpapers || Download paper

2024The consequences of the 2017 US international tax reform: a survey of the evidence. (2024). Dharmapala, Dhammika. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:4:d:10.1007_s10797-023-09823-8.

Full description at Econpapers || Download paper

2025Regulatory avoidance responses to private Country-by-Country Reporting. (2025). Hugger, Felix. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-024-09827-y.

Full description at Econpapers || Download paper

2025Attractive target for tax avoidance: trade liberalization and entry mode. (2025). Okoshi, Hirofumi. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-024-09830-3.

Full description at Econpapers || Download paper

2025Labor market consequences of antitax avoidance policies. (2025). Bilicka, Katarzyna. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09838-9.

Full description at Econpapers || Download paper

2025The relation between corporate social responsibility and profit shifting of multinational enterprises. (2025). Willkomm, Sina ; Overesch, Michael. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09850-z.

Full description at Econpapers || Download paper

2025Residual profit splitting: a theory-based approach to tax multinationals. (2025). Richter, Wolfram F. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:3:d:10.1007_s10797-024-09848-7.

Full description at Econpapers || Download paper

2024The interaction of a size-dependent tax policy and financial frictions: evidence from a tax reform in Japan. (2024). Hosono, Kaoru ; Miyakawa, Daisuke ; Hotei, Masaki. In: Small Business Economics. RePEc:kap:sbusec:v:63:y:2024:i:3:d:10.1007_s11187-023-00844-5.

Full description at Econpapers || Download paper

2024Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland. (2024). Krapf, Matthias ; Koethenbuerger, Marko ; Brulhart, Marius ; Schmidheiny, Kurt ; Staubli, David ; Parchet, Raphael. In: NBER Chapters. RePEc:nbr:nberch:14816.

Full description at Econpapers || Download paper

2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Hauer, Andreas. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2406.

Full description at Econpapers || Download paper

2025The evolution of tax strategies in multinational companies: a historical perspective. (2025). Budiman, Nita Andriyani ; Bandi, Bandi ; Widagdo, Ari Kuncara ; Sudaryono, Eko Arief. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:3:d:10.1057_s41310-024-00265-0.

Full description at Econpapers || Download paper

2024Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning. (2024). Garcia, Joana. In: IMF Economic Review. RePEc:pal:imfecr:v:72:y:2024:i:4:d:10.1057_s41308-023-00227-6.

Full description at Econpapers || Download paper

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.
[Full Text][Citation analysis]		article63
2015Effectiveness of fiscal incentives for R&D: quasi-experimental evidence.(2015) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 63		paper
2017Effectiveness 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: 63		paper
2020Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom In: American Economic Journal: Economic Policy.
[Full Text][Citation analysis]		article12
2023Exploring Residual Profit Allocation In: American Economic Journal: Economic Policy.
[Full Text][Citation analysis]		article9
2020Exploring Residual Profit Allocation.(2020) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 9		paper
2014The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records In: American Economic Journal: Economic Policy.
[Full Text][Citation analysis]		article110
2012The 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: 110		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: 110		chapter
2020INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS In: Journal of Economic Surveys.
[Full Text][Citation analysis]		article147
2018International 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: 147		paper
2018International 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: 147		paper
2020Income Tax Progressivity: Trends and Implications In: Oxford Bulletin of Economics and Statistics.
[Full Text][Citation analysis]		article14
2011Measuring the burden of the corporate income tax under imperfect competition In: Working Papers.
[Full Text][Citation analysis]		paper50
2013Measuring 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: 50		article
2012Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century In: Working Papers.
[Full Text][Citation analysis]		paper12
2014Income 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: 12		article
2013Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note In: Working Papers.
[Full Text][Citation analysis]		paper0
2015Does ownership affect the impact of taxes on firm behaviour? Evidence from China In: Working Papers.
[Full Text][Citation analysis]		paper3
2015Does 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
2015Does 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
2015VAT notches In: Working Papers.
[Full Text][Citation analysis]		paper3
2015VAT Notches.(2015) In: CESifo Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 3		paper
2015VAT Notches.(2015) In: CEPR Discussion Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 3		paper
2015International taxation and MNE investment: evidence from the UK change to territoriality In: Working Papers.
[Full Text][Citation analysis]		paper3
2016Stimulating investment through incorporation In: Working Papers.
[Full Text][Citation analysis]		paper6
2017International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper15
2017International 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: 15		paper
2020Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper13
2020Where 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: 13		paper
2022Small Firm Growth and the VAT Threshold : Evidence for the UK In: CAGE Online Working Paper Series.
[Full Text][Citation analysis]		paper0
2024Small Firm Growth and the VAT Threshold Evidence for the UK.(2024) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2022Small 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
2019VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence In: CEPR Discussion Papers.
[Full Text][Citation analysis]		paper29
2019VAT 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: 29		paper
2021VAT 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: 29		article
2019Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line In: Canadian Tax Journal.
[Full Text][Citation analysis]		article1
2021At a cost: The real effects of thin capitalization rules In: Economics Letters.
[Full Text][Citation analysis]		article3
2021At 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: 3		paper
2023Home or away? Profit shifting with territorial taxation In: Journal of Public Economics.
[Full Text][Citation analysis]		article7
2022Home or Away? Profit Shifting with Territorial Taxation.(2022) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 7		paper
In: .
[Full Text][Citation analysis]		paper0
2024Broadening the Gains from Generative AI: The Role of Fiscal Policies In: IMF Staff Discussion Notes.
[Full Text][Citation analysis]		paper1
2018Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK In: IMF Working Papers.
[Full Text][Citation analysis]		paper8
2018At A Cost: the Real Effects of Transfer Pricing Regulations In: IMF Working Papers.
[Full Text][Citation analysis]		paper7
2020At 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: 7		article
2018Are Elasticities of Taxable Income Rising? In: IMF Working Papers.
[Full Text][Citation analysis]		paper8
2018Personal Income Tax Progressivity: Trends and Implications In: IMF Working Papers.
[Full Text][Citation analysis]		paper8
2019An Assessment of Global Formula Apportionment In: IMF Working Papers.
[Full Text][Citation analysis]		paper9
2019The Impact of Profit Shifting on Economic Activity and Tax Competition In: IMF Working Papers.
[Full Text][Citation analysis]		paper6
2023International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax In: IMF Working Papers.
[Full Text][Citation analysis]		paper1
2023International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax.(2023) In: Policy Research Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 1		paper
2025Shaping Services Trade: The Heterogenous Effects of Withholding Taxes In: IMF Working Papers.
[Full Text][Citation analysis]		paper0
2020International 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]		article13

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated November, 20 2025. Contact: CitEc Team