Li Liu

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

15

DOWNLOADS

857

SSRN CITATIONS
Rank 30,348

SSRN RANKINGS

Top 30,348

in Total Papers Citations

17

CROSSREF CITATIONS

9

Scholarly Papers (15)

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 168 (197,956)
Citation 1

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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

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 151 (216,806)

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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

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 65 (379,347)
Citation 6

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

3.

The Impact of Profit Shifting on Economic Activity and Tax Competition

IMF Working Paper No. 19/287
Number of pages: 19 Posted: 23 Jan 2020
Alexander Klemm and Li Liu
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 62 (388,682)

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Effective tax rate, Controlled foreign corporations, Tax competition, Tax rates, Tax reforms, Profit shifting, BEPS., WP, real investment, low-tax, tax rate, high-tax, MNCs

4.

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 58 (401,616)

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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

5.

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, University of Cambridge Faculty of Law Research Paper No. 24/2019
Number of pages: 15 Posted: 23 May 2019 Last Revised: 23 Sep 2019
University of Cambridge - Faculty of Law, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 56 (408,553)

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

6.

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 53 (418,815)
Citation 2

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

7.

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 47 (441,027)

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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

8.

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

CESifo Working Paper No. 8047
Number of pages: 38 Posted: 28 Jan 2020
Dominika Langenmayr and Li Liu
Catholic University of Eichstaett-Ingolstadt and International Monetary Fund (IMF)
Downloads 41 (465,386)

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profit shifting, territorial tax system, multinational firms

9.

An Assessment of Global Formula Apportionment

IMF Working Paper No. 19/213
Number of pages: 42 Posted: 08 Nov 2019
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 40 (469,777)

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Indicators of economic activity, Tax revenue, Tax competition, Tax bases, Tax rates, International corporate taxation, Multinationals, Formula apportionment., WP, MNEs, ORBIS, MNE, tax base, high-tax

10.

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 36 (487,502)
Citation 3

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

11.

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 33 (501,824)

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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

12.

Exploring Residual Profit Allocation

IMF Working Paper No. 20/49
Number of pages: 52 Posted: 24 Apr 2020
International Monetary Fund (IMF), affiliation not provided to SSRN, International Monetary Fund, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 26 (539,572)

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Marginal effective tax rate, Low-income developing countries, Gross capital formation, Tax revenue, Effective tax rate, Residual Profit Allocation, International Corporate Taxation, Multinational Firms, WP, residual profit, RPA, excess profit, tangible asset, MNEs

VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence

IMF Working Paper No. 19/205
Number of pages: 79 Posted: 08 Nov 2019
International Monetary Fund (IMF), University of Warwick, CUNEF and University of Oxford - Said Business School
Downloads 11 (664,320)
Citation 1

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Tax revenue, Income tax revenue, Personal income taxes, Corporate income taxes, Tax systems, Value-Added Tax (VAT), Voluntary Registration, Bunching, WP, vat, compliance cost, final consumer, current-year, registration status

Vat Notches, Voluntary Registration, and Bunching: Theory and UK Evidence

CEPR Discussion Paper No. DP13983
Number of pages: 78 Posted: 07 Oct 2019
CUNEF, International Monetary Fund (IMF), University of Warwick and University of Oxford - Center for Business Taxation
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bunching, UK, Value-Added Tax (VAT), Voluntary registration

14.

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 8 (660,115)
Citation 1

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corporate tax policy; accelerated depreciation; cost of capital

15.

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 2 (707,920)

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corporate tax policy, accelerated depreciation, profit shifting