IMF Publications by Author
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Liu, Li:
2021
Title: At A Cost: The Real Effects of Thin Capitalization Rules
Series: Working Paper No. 2021/023
Date: February 5, 2021
2020
Title: Exploring Residual Profit Allocation
Series: Working Paper No. 20/49
Date: February 28, 2020
Subject: Effective tax rate Gross capital formation Low-income developing countries Marginal effective tax rate Tax revenue
2019
Title: The Impact of Profit Shifting on Economic Activity and Tax Competition
Series: Working Paper No. 19/287
Date: December 20, 2019
Subject: Controlled foreign corporations Effective tax rate Tax competition Tax rates Tax reforms
Title: An Assessment of Global Formula Apportionment
Series: Working Paper No. 19/213
Date: October 11, 2019
Subject: Indicators of economic activity Tax bases Tax competition Tax rates Tax revenue
Title: VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence
Series: Working Paper No. 19/205
Date: September 27, 2019
Subject: Corporate income taxes Income tax revenue Personal income taxes Tax revenue Tax systems
2018
Title: Personal Income Tax Progressivity: Trends and Implications
Series: Working Paper No. 18/246
Date: November 20, 2018
Subject: Economic growth Income inequality Personal income taxes Progressive taxation Tax systems
Title: International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Series: Working Paper No. 18/168
Date: July 23, 2018
Subject: Corporate profits Corporate taxes Multinational corporations Tax compliance Transfer pricing
Title: Are Elasticities of Taxable Income Rising?
Series: Working Paper No. 18/132
Date: June 13, 2018
Subject: Globalization Optimal taxation Personal income taxes Progressive taxation Tax elasticity Tax rates
Title: At A Cost: the Real Effects of Transfer Pricing Regulations
Series: Working Paper No. 18/69
Date: March 23, 2018
Subject: Financial crises Foreign direct investment Investment policy Real interest rates Supply and demand Tax reforms
Title: Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK
Series: Working Paper No. 18/7
Date: January 12, 2018
Subject: Corporate investment Corporate taxes Foreign direct investment Foreign investment Gross capital formation Gross fixed investment Multinational corporations Private investments Tax policy Territorial taxation United Kingdom
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