Li Liu : Citation Profile

Are you Li Liu?

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

9

H index

9

i10 index

460

Citations

RESEARCH PRODUCTION:

14

Articles

35

Papers

1

Chapters

RESEARCH ACTIVITY:

   13 years (2011 - 2024). See details.
   Cites by year: 35
   Journals where Li Liu has often published
   Relations with other researchers
   Recent citing documents: 103.    Total self citations: 19 (3.97 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pli728
   Updated: 2024-12-03    RAS profile: 2023-09-21    
   Missing citations? Add them    Incorrect content? Let us know

Relations with other researchers

Works with:

Langenmayr, Dominika (4)

Keen, Michael (4)

de Mooij, Ruud (4)

Almunia, Miguel (3)

Klemm, Alexander (2)

Lockwood, Ben (2)

Hebous, Shafik (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)

Lejour, Arjan (16)

Harju, Jarkko (16)

Siegloch, Sebastian (15)

Matikka, Tuomas (14)

Peichl, Andreas (14)

Janský, Petr (11)

Almunia, Miguel (11)

Kato, Hayato (10)

Bilicka, Katarzyna (10)

Hasegawa, Makoto (8)

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)

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 Fund14
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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2024A 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

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2024.

Full description at Econpapers || Download paper

2023Earnings Management of Chinese Listed Multinational Corporations. (2023). Xie, Wenjing ; Qi, Tong ; Lu, Xingyu. In: China & World Economy. RePEc:bla:chinae:v:31:y:2023:i:6:p:179-206.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2023.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023Fiscal 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

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023Disentangling 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

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2024Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data. (2024). Wamser, Georg ; Merlo, Valeria. 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

2023Tax 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

2023Disentangling 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

2024Nothing comes for free: Evidence from a tax reduction of China. (2024). Liao, Hui ; Ma, Liuding ; 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). Wang, Wangshuai ; Yue, Yong ; Zhao, Zhiqi. In: China Economic Review. RePEc:eee:chieco:v:84:y:2024:i:c:s1043951x24000270.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023The impact of transfer pricing laws on import mis-pricing – Evidence from Denmark. (2023). Riedel, Nadine ; Kruse-Becher, Sanne ; Knoll, Bodo. In: Economics Letters. RePEc:eee:ecolet:v:233:y:2023:i:c:s0165176523003865.

Full description at Econpapers || Download paper

2023Corporate tax evasion: Evidence from international trade. (2023). Bussy, Adrien. In: European Economic Review. RePEc:eee:eecrev:v:159:y:2023:i:c:s001429212300199x.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2023Growth … 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

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

Full description at Econpapers || Download paper

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.

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). , David ; Lynch, Daniel P ; Lewellen, Christina M ; Kelley, Stacie O. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000721.

Full description at Econpapers || Download paper

2024Fuel economy standards: Regulatory loopholes and firms’ heterogeneous responses. (2024). Liao, Hua ; Zhang, Tong ; Wu, Jingwen. 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

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.

Full description at Econpapers || Download paper

2023An alternative measure of profit shifting and corporate income tax losses. (2023). Nerudová, Danuše ; Nerudova, Danue ; Dobranschi, Marian ; Litzman, Marek ; Solilova, Veronika. In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:70-71:y:2023:i::s1042444x23000415.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2023Tax competition with two tax instruments — and tax base erosion. (2023). Wilson, John D ; Becker, Johannes. In: Journal of Public Economics. RePEc:eee:pubeco:v:225:y:2023:i:c:s0047272723001470.

Full description at Econpapers || Download paper

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

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

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

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

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2024Lost 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

2023Tax 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

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.

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

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.

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

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.

Full description at Econpapers || Download paper

2023Bunching Estimation and Its Theoretical and Empirical Progress. (2023). Suzuki, Takafumi. In: Public Policy Review. RePEc:mof:journl:ppr19_04_01.

Full description at Econpapers || Download paper

2024Competition, 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

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.

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

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023Disentangling 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

2023On 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

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023Tax compliance and firm response to electronic sales monitoring. (2023). D'Astous, Philippe ; Boyer, Martin M. In: Canadian Journal of Economics/Revue canadienne d'économique. RePEc:wly:canjec:v:56:y:2023:i:4:p:1430-1468.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023Free-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

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]		article44
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: 44		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: 44		paper
2020Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom In: American Economic Journal: Economic Policy.
[Full Text][Citation analysis]		article9
2023Exploring Residual Profit Allocation In: American Economic Journal: Economic Policy.
[Full Text][Citation analysis]		article7
2020Exploring Residual Profit Allocation.(2020) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 7		paper
2014The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records In: American Economic Journal: Economic Policy.
[Full Text][Citation analysis]		article96
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: 96		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: 96		chapter
2020INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS In: Journal of Economic Surveys.
[Full Text][Citation analysis]		article113
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: 113		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: 113		paper
2020Income Tax Progressivity: Trends and Implications In: Oxford Bulletin of Economics and Statistics.
[Full Text][Citation analysis]		article9
2011Measuring the burden of the corporate income tax under imperfect competition In: Working Papers.
[Full Text][Citation analysis]		paper43
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: 43		article
2012Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century In: Working Papers.
[Full Text][Citation analysis]		paper11
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: 11		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]		paper14
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: 14		paper
2020Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper10
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: 10		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]		paper28
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: 28		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: 28		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]		article2
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: 2		paper
2023Home or away? Profit shifting with territorial taxation In: Journal of Public Economics.
[Full Text][Citation analysis]		article5
2022Home or Away? Profit Shifting with Territorial Taxation.(2022) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 5		paper
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]		paper6
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: 6		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]		paper7
2019An Assessment of Global Formula Apportionment In: IMF Working Papers.
[Full Text][Citation analysis]		paper7
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]		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]		article11

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated November, 3 2024. Contact: CitEc Team