Li Liu

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

10

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425

CITATIONS
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10

Scholarly Papers (10)

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

CESifo Working Paper Series No. 6594
Number of pages: 40 Posted: 25 Aug 2017
International Monetary Fund (IMF), Board of Governors of the Federal Reserve System and University of Oxford - Said Business School
Downloads 112 (244,959)

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Transfer Pricing, Corporate Taxation Avoidance, Multinational Firms

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

FRB International Finance Discussion Paper No. 1214
Number of pages: 39 Posted: 06 Oct 2017 Last Revised: 07 Oct 2017
International Monetary Fund (IMF), Board of Governors of the Federal Reserve System and University of Oxford - Said Business School
Downloads 66 (342,317)

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Transfer pricing, Corporate taxation avoidance, Multinational firms

2.

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

IMF Working Paper No. 18/168
Number of pages: 46 Posted: 22 Aug 2018
Oesterreichische Nationalbank (OeNB), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 45 (403,647)

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Corporate taxation, Corporate taxation; Multinationals; Profit shifting; International tax avoidance; Meta analysis, Multinationals, Profit shifting, International tax avoidance, Meta analysis, Business Taxes and Subsidies

3.

At a Cost: The Real Effects of Transfer Pricing Regulations

IMF Working Paper No. 18/69
Number of pages: 37 Posted: 22 May 2018
Ruud A. De Mooij and Li Liu
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 44 (407,245)

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Foreign direct investment, profit shifting, corporate tax policy, multinational firms, Business Taxes and Subsidies, International Fiscal Issues

4.

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

CESifo Working Paper Series No. 7184
Number of pages: 44 Posted: 15 Oct 2018
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 40 (422,276)

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corporate taxation, multinationals, profit shifting, international tax avoidance, meta analysis

5.

Are Elasticities of Taxable Income Rising?

IMF Working Paper No. 18/132
Number of pages: 23 Posted: 01 Aug 2018
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 31 (460,307)

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Personal income taxes, Tax rates, Tax elasticity, Progressive taxation, Optimal taxation, Globalization, Optimal tax; Elasticity of taxable income; Tax Progressivity; Progressive Taxation, Optimal tax, Elasticity of taxable income, Tax Progressivity, Progressive Taxation, Incidence

6.

Personal Income Tax Progressivity: Trends and Implications

IMF Working Paper No. 18/246
Number of pages: 25 Posted: 14 Jan 2019
Boston Consulting Group, International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 29 (469,834)

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Progressive taxation, Personal income taxes, Tax systems, Income inequality, Economic growth, Progressivity; Growth; Personal Income Tax; Tax Wedge; Inequality, Progressivity, Growth, Personal Income Tax, Tax Wedge, Inequality, Household

7.

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK

IMF Working Paper No. 18/7
Number of pages: 50 Posted: 02 Feb 2018 Last Revised: 13 Feb 2018
Li Liu
International Monetary Fund (IMF)
Downloads 29 (469,834)

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Europe, Foreign direct investment, United Kingdom, corporate tax policy, multinational firms, Business Taxes and Subsidies, General

8.

Policy Forum: International Effects of the 2017 US Tax Reform -- A View from the Front Line

Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 1, 2019
Number of pages: 14 Posted: 23 May 2019
University of Cambridge - Faculty of Law, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 24 (496,363)
Citation 1

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tax reform, corporate taxes, international taxation, cross-border, investment, profit shifting

9.

Section 7 and Schedule 1: Temporary Increase in Annual Investment Allowance

British Tax Review Issue 4, 2013
Number of pages: 11 Posted: 29 Jul 2019
Andrew Harper and Li Liu
New Street Chambers and International Monetary Fund (IMF)
Downloads 4 (618,492)

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corporate tax policy; accelerated depreciation; cost of capital

10.

UK Accelerated Depreciation Policy in an International Context

British Tax Review Issue 3 2019, 257 - 264
Number of pages: 9 Posted: 22 Aug 2019
Andrew Harper and Li Liu
New Street Chambers and International Monetary Fund (IMF)
Downloads 1 (649,034)

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corporate tax policy, accelerated depreciation, profit shifting