Li Liu
Source details
- Canonical URL
- Li Liu
Other formats
Bibliographic details
- Authors: Li Liu
Biography
Li Liu is a senior economist in the Fiscal Affairs Department. Before joining the IMF, she was Senior Research Fellow at Oxford University Centre for Business Taxation. Her research focuses on public economics, in particular corporate taxation and finance, and development economics. Li’s research has been published in leading academic journals and cited in influential publications such as The Economist, The New York Times, The Independent, Forbes and CBS. Li is also a research fellow at the University of Oxford and ZEW in Mannheim, and an associate editor of International Tax and Public Finance.
Profile
Field of Expertise
- International Trade
- Development Economics
- Public Finance
IMF Occasional Papers, Pamphlets, and Special Issues Papers
IMF Publications
IMF Books and Working Papers
- Shaping Services Trade: The Heterogeneous Effects of Withholding Taxes, Working Paper No. 2025/214 , October 24, 2025
- Tax Expenditures in Sub-Saharan Africa, Departmental Paper No 2025/006 , October 7, 2025
- Broadening the Gains from Generative AI: The Role of Fiscal Policies, Staff Discussion Notes No. 2024/002 , June 17, 2024
- Small Firm Growth and the VAT Threshold Evidence for the UK, Working Paper No. 2024/033 , February 16, 2024
- International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax, Working Paper No. 2023/159 , August 4, 2023
- Home or Away? Profit Shifting with Territorial Taxation, Working Paper No. 2022/177 , September 9, 2022
- At A Cost: The Real Effects of Thin Capitalization Rules, Working Paper No. 2021/023 , February 5, 2021
- Exploring Residual Profit Allocation, Working Paper No. 2020/049 , February 28, 2020
- The Impact of Profit Shifting on Economic Activity and Tax Competition, Working Paper No. 2019/287 , December 20, 2019
- An Assessment of Global Formula Apportionment, Working Paper No. 2019/213 , October 11, 2019
- VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence, Working Paper No. 2019/205 , September 27, 2019
- Personal Income Tax Progressivity: Trends and Implications, Working Paper No. 2018/246 , November 20, 2018
- International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots, Working Paper No. 2018/168 , July 23, 2018
- Are Elasticities of Taxable Income Rising?, Working Paper No. 2018/132 , June 13, 2018
- At A Cost: the Real Effects of Transfer Pricing Regulations, Working Paper No. 2018/069 , March 23, 2018
- Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK, Working Paper No. 2018/007 , January 12, 2018
- Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence, Working Paper No. 2017/084 , March 31, 2017
IMF Country Reports
Other Published Materials
Non-IMF Publications
Publications in Journals (Refereed)
- International Transfer Pricing and Tax Avoidance: Evidence from the linked Tax-Trade Statistics in the UK (with Tim Schmidt-Eisenlohr and Dongxian Guo), Review of Economics and Statistics, forthcoming
- Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK, American Economic Journal: Economic Policy, Vol 12 (1), February, 2020, pp. 325-58
- International Effects of the U.S. Tax Reform: A View from the Front Line (with Peter Harris and Michael Keen), Canadian Tax Journal, Volume 67, Issue 1, 2019
- How Effective are Fiscal Incentives in R&D-Intensive Sectors? (with Irem Guceri) American Economic Journal: Economic Policy, Vol. 11, no. 1, February 2019, (pp. 266-91)