Li Liu
Last Updated: August 13, 2020
![Li Liu](https://www.imf.org/external/np/cv/profilepictures/73503500.jpg)
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.
Email: [email protected]
Personal WebPage: https://sites.google.com/site/liulieconomics/
Fluent In: Chinese.
Field of Expertise:
Public Finance
International Trade
Development Economics
IMF Books and Working Papers:
At A Cost: The Real Effects of Thin Capitalization Rules , Working Paper No. 2021/023 , February 05, 2021
Exploring Residual Profit Allocation , Working Paper No. 20/49 , February 28, 2020
The Impact of Profit Shifting on Economic Activity and Tax Competition , Working Paper No. 19/287 , December 20, 2019
An Assessment of Global Formula Apportionment , Working Paper No. 19/213 , October 11, 2019
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence , Working Paper No. 19/205 , September 27, 2019
Personal Income Tax Progressivity: Trends and Implications , Working Paper No. 18/246 , November 20, 2018
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots , Working Paper No. 18/168 , July 23, 2018
Are Elasticities of Taxable Income Rising? , Working Paper No. 18/132 , June 13, 2018
At A Cost: the Real Effects of Transfer Pricing Regulations , Working Paper No. 18/69 , March 23, 2018
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK , Working Paper No. 18/7 , January 12, 2018
IMF Country Reports
Canada 2018 Article IV Staff Report
People’s Republic of China : Tax Policy and Employment Creation
IMF Occasional Papers, Pamphlets, and Special Issues Papers
Canada: Taxing Business in a Changing World
Uganda: Issues in International Taxation
Kenya: International Taxation Issues in Kenya
Corporate Taxation in the Global Economy
Other Published Materials
Effectiveness of Fiscal Incentives for R&D : Quasi-Experimental Evidence
Publications in Journals (Refereed)
Publications in Books and Conference Volumes
![Li Liu](https://www.imf.org/external/np/cv/profilepictures/73503500.jpg)
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.
Email: [email protected]
Personal WebPage: https://sites.google.com/site/liulieconomics/
Fluent In: Chinese.
Field of Expertise:
Public Finance
International Trade
Development Economics
IMF Books and Working Papers:
At A Cost: The Real Effects of Thin Capitalization Rules , Working Paper No. 2021/023 , February 05, 2021
Exploring Residual Profit Allocation , Working Paper No. 20/49 , February 28, 2020
The Impact of Profit Shifting on Economic Activity and Tax Competition , Working Paper No. 19/287 , December 20, 2019
An Assessment of Global Formula Apportionment , Working Paper No. 19/213 , October 11, 2019
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence , Working Paper No. 19/205 , September 27, 2019
Personal Income Tax Progressivity: Trends and Implications , Working Paper No. 18/246 , November 20, 2018
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots , Working Paper No. 18/168 , July 23, 2018
Are Elasticities of Taxable Income Rising? , Working Paper No. 18/132 , June 13, 2018
At A Cost: the Real Effects of Transfer Pricing Regulations , Working Paper No. 18/69 , March 23, 2018
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK , Working Paper No. 18/7 , January 12, 2018
IMF Country Reports
Canada 2018 Article IV Staff Report
People’s Republic of China : Tax Policy and Employment Creation
IMF Occasional Papers, Pamphlets, and Special Issues Papers
Canada: Taxing Business in a Changing World
Uganda: Issues in International Taxation
Kenya: International Taxation Issues in Kenya
Corporate Taxation in the Global Economy
Other Published Materials
Effectiveness of Fiscal Incentives for R&D : Quasi-Experimental Evidence