 | Home or Away? Profit Shifting with Territorial Taxation Author/Editor: Dominika Langenmayr, Li Liu. Release Date:September, 2022 In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits more...
| Price: $20.00
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| At A Cost: The Real Effects of Thin Capitalization Rules Author/Editor: Ruud A de Mooij, Li Liu. Release Date:February, 2021 Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliates, can also negatively affect real more...
| Price: $18.00
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| Exploring Residual Profit Allocation Author/Editor: Sebastian Beer, Ruud A de Mooij, Shafik Hebous, Michael Keen, Li Liu. Release Date:February, 2020 Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ more...
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| The Impact of Profit Shifting on Economic Activity and Tax Competition Author/Editor: Alexander D Klemm, Li Liu. Release Date:December, 2019 A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit shifting on real activity and tax competition. more...
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| An Assessment of Global Formula Apportionment Author/Editor: Ruud A de Mooij, Li Liu, Dinar Prihardini. Release Date:October, 2019 Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences more...
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| VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence Author/Editor: Li Liu, Ben Lockwood, Miguel Almunia, Eddy H F Tam. Release Date:September, 2019 Using administrative tax records for UK businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms more...
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| International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots Author/Editor: Sebastian Beer, Ruud A de Mooij, Li Liu. Release Date:July, 2018 This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including more...
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| At A Cost: the Real Effects of Transfer Pricing Regulations Author/Editor: Ruud A de Mooij, Li Liu. Release Date:March, 2018 Unilateral adoption of transfer pricing regulations may have a negative impact on real
investment by multinational corporations (MNCs). This paper uses a quasi-experimental
research more...
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| Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK Author/Editor: Li Liu. Release Date:January, 2018 In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing
dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the
more...
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| Effectiveness of Fiscal Incentives for R&D : Quasi-Experimental Evidence Author/Editor: Irem Guceri, Li Liu. Release Date:March, 2017 With growing academic and policy interest in research and development (R&D) tax incentives,
the question about their effectiveness has become ever more relevant. In the absence of an
more...
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