Li Liu

Are Elasticities of Taxable Income Rising?

VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

Personal Income Tax Progressivity: Trends and Implications

An Assessment of Global Formula Apportionment

Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence

The Impact of Profit Shifting on Economic Activity and Tax Competition

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK