Li Liu

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

17

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SSRN CITATIONS
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Top 20,045

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43

CROSSREF CITATIONS

9

Scholarly Papers (17)

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

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 174 (214,088)
Citation 2

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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 157 (233,929)

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Transfer Pricing, Corporate Taxation Avoidance, Multinational Firms

2.

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 150 (242,417)

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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

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 97 (332,740)

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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.

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 74 (391,712)
Citation 1

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profit shifting, territorial tax system, multinational firms

5.

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 70 (403,841)
Citation 16

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

6.

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 69 (407,007)

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

7.

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 69 (407,007)

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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

8.

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 66 (416,713)
Citation 4

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

9.

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 65 (419,947)
Citation 5

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

10.

Exploring Residual Profit Allocation

IMF Working Paper No. 20/49
Number of pages: 52 Posted: 24 Apr 2020
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 57 (448,174)

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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

11.

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 52 (466,881)

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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

12.

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 36 (538,671)

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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

13.

Predicting Macroeconomic and Macrofinancial Stress in Low-Income Countries

IMF Working Paper No. 2020/289
Number of pages: 64 Posted: 26 Jan 2021
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF), Centro de Investigación (CIE), Instituto Tecnológico Autónomo de México (ITAM), International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) and Johns Hopkins University
Downloads 21 (629,664)

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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 16 (689,391)
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
Downloads 0
Citation 2
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bunching, UK, Value-Added Tax (VAT), Voluntary registration

15.

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 16 (665,334)
Citation 1

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corporate tax policy; accelerated depreciation; cost of capital

16.

At a Cost: The Real Effects of Thin Capitalization Rules

IMF Working Paper No. 2021/023
Number of pages: 18 Posted: 09 Mar 2021
Ruud A. De Mooij and Li Liu
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 10 (711,483)

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17.

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 (776,084)

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corporate tax policy, accelerated depreciation, profit shifting