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Li Liu:
2024
Title: Small Firm Growth and the VAT Threshold Evidence for the UK
Series: Working Paper No. 2024/033
Date: February 16, 2024
Subject: Compliance costs Econometric analysis Revenue administration Taxes Threshold analysis Value-added tax
2023
Title: International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
Series: Working Paper No. 2023/159
Date: August 4, 2023
Subject: Balance of payments Capital account Corporate income tax Foreign direct investment International tax issues Marginal effective tax rate Tax policy Taxes
2022
Title: Home or Away? Profit Shifting with Territorial Taxation
Series: Working Paper No. 2022/177
Date: September 9, 2022
2021
Title: At A Cost: The Real Effects of Thin Capitalization Rules
Series: Working Paper No. 2021/023
Date: February 5, 2021
Subject: Economic sectors Financial crises
2020
Title: Exploring Residual Profit Allocation
Series: Working Paper No. 2020/049
Date: February 28, 2020
Subject: Average effective tax rate Corporate income tax Financial institutions Income Marginal effective tax rate National accounts Revenue administration Stocks Tax policy Taxes
2019
Title: The Impact of Profit Shifting on Economic Activity and Tax Competition
Series: Working Paper No. 2019/287
Date: December 20, 2019
Subject: Anti-avoidance rules Corporate income tax Revenue administration Taxes Thin capitalization rules Transfer pricing rules
Title: An Assessment of Global Formula Apportionment
Series: Working Paper No. 2019/213
Date: October 11, 2019
Subject: Corporate income tax Employment Formula apportionment Labor National accounts Personal income Revenue administration Taxes
Title: VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence
Series: Working Paper No. 2019/205
Date: September 27, 2019
Subject: Competition Compliance costs Corporate income tax Financial markets Revenue administration Taxes Value-added tax VAT registration thresholds
2018
Title: Personal Income Tax Progressivity: Trends and Implications
Series: Working Paper No. 2018/246
Date: November 20, 2018
Subject: Income distribution National accounts Personal income Personal income tax Progressive taxation Social security contributions Tax policy Taxes
Title: International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Series: Working Paper No. 2018/168
Date: July 23, 2018
Subject: Corporate income tax Corporate taxes National accounts Personal income Revenue administration Tax avoidance Taxes
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