Li Liu

University of Oxford - Oxford University Centre for Business Taxation

Saïd Business School

Park End Street

Oxford, OX1 1HP

United Kingdom

University of Oxford - Said Business School

Park End Street

Oxford, OX1 1HP

Great Britain

SCHOLARLY PAPERS

3

DOWNLOADS

362

CITATIONS

3

Scholarly Papers (3)

1.

International Transfer Pricing and Tax Avoidance: Evidence from the Linked Tax-Trade Statistics in the UK

Number of pages: 38 Posted: 31 Jul 2017
University of Oxford - Oxford University Centre for Business Taxation, Board of Governors of the Federal Reserve System and University of Oxford - Said Business School
Downloads 167 (177,508)
Citation 1

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transfer pricing, corporate taxation avoidance, multinational firms

2.
Downloads 115 (239,069)
Citation 1

VAT Notches

CESifo Working Paper Series No. 5371
Number of pages: 52 Posted: 08 Jun 2015
Li Liu and Ben Lockwood
University of Oxford - Oxford University Centre for Business Taxation and University of Warwick - Department of Economics
Downloads 115 (240,242)

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VAT, tax threshold, bunching, voluntary registration, elasticity

Vat Notches

CEPR Discussion Paper No. DP10606
Number of pages: 53 Posted: 19 May 2015
Li Liu and Ben Lockwood
University of Oxford - Oxford University Centre for Business Taxation and University of Warwick - Department of Economics
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bunching, elasticity, tax notches, VAT, voluntary registration

Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China

CESifo Working Paper Series No. 5316
Number of pages: 46 Posted: 07 May 2015
Clemens Fuest and Li Liu
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Oxford - Oxford University Centre for Business Taxation
Downloads 51 (389,196)

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corporate taxation, tax reform, state owned enterprises

Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China

ZEW - Centre for European Economic Research Discussion Paper No. 15-023
Number of pages: 47 Posted: 20 Apr 2015
Clemens Fuest and Li Liu
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Oxford - Oxford University Centre for Business Taxation
Downloads 29 (482,292)
Citation 2

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