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Li Liu

Personal Details

First Name:Li
Middle Name:
Last Name:Liu
Suffix:
RePEc Short-ID:pli728
[This author has chosen not to make the email address public]
https://sites.google.com/site/liulieconomics/
Centre for Business Taxation University of Oxford Park End Street Oxford, OX11HP United Kingdom

Affiliation

(50%) Centre for Business Taxation
Saïd Business School
Oxford University

Oxford, United Kingdom
http://www.sbs.ox.ac.uk/tax/

: +44 (0)1865 288800
+44 (0)1865 288805
+44 (0)1865 288800
RePEc:edi:cbtoxuk (more details at EDIRC)

(50%) International Monetary Fund (IMF)

Washington, District of Columbia (United States)
http://www.imf.org/

: (202) 623-7000
(202) 623-4661
700 19th Street, N.W., Washington DC 20431
RePEc:edi:imfffus (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2017. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK," CESifo Working Paper Series 6594, CESifo Group Munich.
  2. Michael Devereux & Li Liu, 2016. "Stimulating investment through incorporation," Working Papers 1607, Oxford University Centre for Business Taxation.
  3. Li Liu & Ben Lockwood, 2015. "VAT notches," Working Papers 1506, Oxford University Centre for Business Taxation.
  4. Irem Guceri & Li Liu, 2015. "Effectiveness of fiscal incentives for R&D: quasi-experimental evidence," Working Papers 1512, Oxford University Centre for Business Taxation.
  5. Li Liu, 2015. "International taxation and MNE investment: evidence from the UK change to territoriality," Working Papers 1525, Oxford University Centre for Business Taxation.
  6. Clemens Fuest & Li Liu, 2015. "Does ownership affect the impact of taxes on firm behaviour? Evidence from China," Working Papers 1505, Oxford University Centre for Business Taxation.
  7. Andrew Harper & Li Liu, 2013. "Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note," Working Papers 1312, Oxford University Centre for Business Taxation.
  8. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.
  9. Li Liu, 2012. "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers 1205, Oxford University Centre for Business Taxation.
  10. Li Liu & Rosanne Altshuler, 2011. "Measuring the burden of the corporate income tax under imperfect competition," Working Papers 1105, Oxford University Centre for Business Taxation.

Articles

  1. Michael P. Devereux & Li Liu & Simon Loretz, 2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
  2. Li Liu, 2014. "Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century," National Tax Journal, National Tax Association, vol. 67(2), pages 387-418, June.
  3. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association, vol. 66(1), pages 215-237, March.

Chapters

  1. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters,in: Business Taxation (Trans-Atlantic Public Economics Seminar) National Bureau of Economic Research, Inc.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Li Liu, 2012. "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers 1205, Oxford University Centre for Business Taxation.

    Mentioned in:

    1. On the effects of income tax to the private businesses
      by bearodr in NEP-HIS blog on 2012-11-08 18:23:20

Working papers

  1. Li Liu & Ben Lockwood, 2015. "VAT notches," Working Papers 1506, Oxford University Centre for Business Taxation.

    Cited by:

    1. Bognetti, Giuseppe & Santoni, Michele, 2016. "Increasing the substitution elasticity can improve VAT compliance and social welfare," Economic Modelling, Elsevier, vol. 58(C), pages 293-307.
    2. Zareh Asatryan & Andreas Peichl, 2017. "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series 6754, CESifo Group Munich.
    3. Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016. "The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold," CESifo Working Paper Series 6115, CESifo Group Munich.

  2. Li Liu, 2015. "International taxation and MNE investment: evidence from the UK change to territoriality," Working Papers 1525, Oxford University Centre for Business Taxation.

    Cited by:

    1. Dhammika Dharmapala, 2016. "The economics of corporate and business tax reform," Working Papers 1604, Oxford University Centre for Business Taxation.
    2. Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," GRIPS Discussion Papers 15-09, National Graduate Institute for Policy Studies.

  3. Clemens Fuest & Li Liu, 2015. "Does ownership affect the impact of taxes on firm behaviour? Evidence from China," Working Papers 1505, Oxford University Centre for Business Taxation.

    Cited by:

    1. Weichenrieder, Alfons J. & Xu, Fangying, 2015. "Are tax havens good? Implications of the crackdown on secrecy," SAFE Working Paper Series 111, Research Center SAFE - Sustainable Architecture for Finance in Europe, Goethe University Frankfurt.

  4. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.

    Cited by:

    1. Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
    2. Michael Devereux & Li Liu, 2016. "Stimulating investment through incorporation," Working Papers 1607, Oxford University Centre for Business Taxation.
    3. Jarkko Harju & Tuomas Matikka, 2016. "Business owners and income-shifting: evidence from Finland," Small Business Economics, Springer, vol. 46(1), pages 115-136, January.
    4. Best, Michael & Brockmeyer, Anne & Kleven, Henrik & Spinnewijn, Johannes & Waseem, Mazhar, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
    5. Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," WIDER Working Paper Series 036, World Institute for Development Economic Research (UNU-WIDER).
    6. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
    7. Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," The Warwick Economics Research Paper Series (TWERPS) 1070, University of Warwick, Department of Economics.
    8. Mattéo Godin & Jean Hindriks, 2015. "A Review of critical issues on tax design and tax administration in a global economy and developing countries," BeFinD Working Papers 0107, University of Namur, Department of Economics.
    9. Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
    10. Laurent Bach, 2015. "Do better entrepreneurs avoid more taxes?," Working Papers 1517, Oxford University Centre for Business Taxation.
    11. Laura Kawano & Joel Slemrod, 2016. "How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 401-433, June.
    12. Liu, Li & Lockwood, Ben, 2015. "VAT Notches," CEPR Discussion Papers 10606, C.E.P.R. Discussion Papers.
    13. Zareh Asatryan & Andreas Peichl, 2017. "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series 6754, CESifo Group Munich.
    14. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute for the Study of Labor (IZA).
    15. Harju, Jarkko & Matikka, Tuomas, 2014. "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers 56, VATT Institute for Economic Research.
    16. Ruud A. de Mooij & Ikuo Saito, 2014. "Japan’s Corporate Income Tax; Facts, Issues and Reform Options," IMF Working Papers 14/138, International Monetary Fund.
    17. Miguel Almunia & David Lopez-Rodriguez, 2014. "Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms," Working Papers 1412, Oxford University Centre for Business Taxation.
    18. Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016. "The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold," CESifo Working Paper Series 6115, CESifo Group Munich.
    19. Baskaran, Thushyanthan, 2015. "The revenue and base effects of local tax hikes: Evidence from a quasi-experiment," Center for European, Governance and Economic Development Research Discussion Papers 257, University of Goettingen, Department of Economics.
    20. Jarkko Harju & Tuomas Matikka, 2014. "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5090, CESifo Group Munich.
    21. Anne Brockmeyer, 2013. "The investment effect of taxation: evidence from a corporate tax kink," Working Papers 1317, Oxford University Centre for Business Taxation.
    22. Brockmeyer,Anne & Hernandez,Marco, 2016. "Taxation, information, and withholding : evidence from Costa Rica," Policy Research Working Paper Series 7600, The World Bank.

  5. Li Liu, 2012. "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers 1205, Oxford University Centre for Business Taxation.

    Cited by:

    1. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    2. Mazhar Waseem, 2013. "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers pwa641, Job Market Papers.
    3. Michael P. Donohoe & Gary A. McGill & Edmund Outslay, 2014. "Risky Business: The Prosopography of Corporate Tax Planning," National Tax Journal, National Tax Association, vol. 67(4), pages 851-874, December.

  6. Li Liu & Rosanne Altshuler, 2011. "Measuring the burden of the corporate income tax under imperfect competition," Working Papers 1105, Oxford University Centre for Business Taxation.

    Cited by:

    1. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2012. "Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany," Working Papers 1216, Oxford University Centre for Business Taxation.
    2. Clemens Fuest & Li Liu, 2015. "Does ownership affect the impact of taxes on firm behaviour? Evidence from China," Working Papers 1505, Oxford University Centre for Business Taxation.
    3. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
    4. Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers 2011/19, Free University Berlin, School of Business & Economics.
    5. Bird, Richard M. & Zolt, Eric M., 2015. "Fiscal Contracting in Latin America," World Development, Elsevier, vol. 67(C), pages 323-335.
    6. Clément Carbonnier & Gwenaële Rot & Clément Malgouyres, 2016. "Evaluation interdisciplinaire des impacts du CICE en matière de compétitivité internationale, d'investissement, d'emploi, de résultat net des entreprises et de salaires," Sciences Po publications info:hdl:2441/4v8c8tnfgu8, Sciences Po.
    7. Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," MAGKS Papers on Economics 201732, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    8. Algirdas Krivka Author-Email: a.krivka@gmail.com, 2016. "On the Concept of Market Concentration, the Minimum Herfindahl-Hirschman Index, and Its Practical Application," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 63(5), pages 525-540, December.
    9. Timothy J. Goodspeed, 2012. "The Incidence of Bank Regulations and Taxes on Wages: Evidence from US States," CESifo Working Paper Series 4026, CESifo Group Munich.
    10. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute for the Study of Labor (IZA).
    11. Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian, 2013. "Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany," Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79916, Verein für Socialpolitik / German Economic Association.
    12. Siegloch, Sebastian, 2014. "Employment Effects of Local Business Taxes," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100325, Verein für Socialpolitik / German Economic Association.

Articles

  1. Michael P. Devereux & Li Liu & Simon Loretz, 2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
    See citations under working paper version above.
  2. Li Liu, 2014. "Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century," National Tax Journal, National Tax Association, vol. 67(2), pages 387-418, June.
    See citations under working paper version above.
  3. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association, vol. 66(1), pages 215-237, March.
    See citations under working paper version above.Sorry, no citations of articles recorded.

Chapters

  1. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters,in: Business Taxation (Trans-Atlantic Public Economics Seminar) National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 11 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (8) 2011-10-09 2012-10-13 2015-05-09 2015-05-16 2015-05-22 2016-04-23 2017-10-15 2017-11-05. Author is listed
  2. NEP-ACC: Accounting & Auditing (7) 2011-10-09 2012-10-13 2015-05-22 2016-04-23 2016-07-23 2017-05-28 2017-11-05. Author is listed
  3. NEP-PUB: Public Finance (5) 2011-10-09 2014-01-10 2015-05-16 2015-05-22 2017-10-15. Author is listed
  4. NEP-CNA: China (2) 2015-04-02 2015-05-09
  5. NEP-EUR: Microeconomic European Issues (2) 2017-10-15 2017-11-05
  6. NEP-INO: Innovation (2) 2016-04-23 2017-05-28
  7. NEP-INT: International Trade (2) 2017-10-15 2017-11-05
  8. NEP-TID: Technology & Industrial Dynamics (2) 2016-04-23 2017-05-28
  9. NEP-TRA: Transition Economics (2) 2015-04-02 2015-05-09
  10. NEP-HIS: Business, Economic & Financial History (1) 2012-10-13
  11. NEP-IUE: Informal & Underground Economics (1) 2012-10-13

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