WorldCat Identities

Liu, Li

Overview
Works: 2,061 works in 2,475 publications in 3 languages and 6,368 library holdings
Genres: Drama  Biographies  Criticism, interpretation, etc  Juvenile works  Conference papers and proceedings 
Roles: Author, Other, Contributor, Editor, Translator, Actor, Instrumentalist, Performer, Dissertant
Classifications: PN2021, 792.04
Publication Timeline
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Most widely held works by Li Liu
Effectiveness of fiscal incentives for R&D quasi-experimental evidence by Irem Guceri( )

4 editions published between 2015 and 2017 in English and held by 676 WorldCat member libraries worldwide

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 exogenous policy reform, the simultaneous determination of companies' tax positions and their R&D spending causes an identification problem in evaluating tax incentives. To overcome this identification challenge, we exploit a U.K. policy reform and use the population of corporation tax records that provide precise information on the amount of firm-level R&D expenditure. Using difference-in-differences and other panel regression approaches, we find a positive and significant impact of tax incentives on R&D spending, and an implied user cost elasticity estimate of around -1.6. This translates to more than a pound in additional private R&D for each pound foregone in corporation tax revenue
Chinese CHI 2014 : proceedings of the second International Symposium of Chinese CHI : Toronto, April 26-27, 2014 by Ellen Yi-Luen Do( )

1 edition published in 2014 in English and held by 224 WorldCat member libraries worldwide

An assessment of global formula apportionment by Ruud A. de Mooij( )

1 edition published in 2019 in English and held by 79 WorldCat member libraries worldwide

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 in selective federal states to evaluate the economic properties of formula apportionment relative to the current international tax regime that is based on separate accounting. It highlights major advantages, such as the elimination of profit shifting within multinational groups; and it discusses new distortions and the impact on tax competition. The analysis exploits different datasets to assess the direct revenue implications for individual countries under alternative formulas. The distributional effects across countries are found to be large, reflecting major discrepancies between where profits are currently attributed and where factors of production are located or sales take place. The largest losses appear in investment hubs (i.e. countries with a disproportionate ratio of foreign direct investment to GDP), while several large advanced countries are likely to gain. Developing countries gain most likely if employment receives a large weight in the formula; they also tend to benefit, on average, from a formula based on sales by destination
WHERE DOES MULTINATIONAL INVESTMENT GO WITH TERRITORIAL TAXATION? EVIDENCE FROM THE UK by Li Liu( )

1 edition published in 2018 in English and held by 78 WorldCat member libraries worldwide

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 causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 27 European countries and employing the difference-in-difference approach. It finds that the territorial reform has increased the investment rate of UK multinationals by 15.7 percentagepoints in low-tax countries. In the absence of any significant investment reduction elsewhere, the findings represent a likely increase in total outbound investment by UK multinationals
International Corporate Tax Avoidance : a Review of the Channels, Magnitudes, and Blind Spots by Sebastian Beer( )

2 editions published in 2018 in English and held by 77 WorldCat member libraries worldwide

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 transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent-an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research
Are Elasticities of Taxable Income Rising? by Alexander Klemm( )

1 edition published in 2018 in English and held by 77 WorldCat member libraries worldwide

This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related tax evasion and avoidance opportunities could have raised elasticities of taxable income, which would imply lower optimal tax rates. The paper estimates elasticities of taxable income for top income earners using a large sample of economies and years with a common method, allowing an analysis of trends in such elasticities. The paper finds that elasticities do not appear to exhibit any clear pattern over the years. The downward trend in tax rates must have other possible explanations, which are briefly discussed
Carl Sternheim und die Komödie des Expressionismus by Li Liu( )

4 editions published in 2013 in German and Undetermined and held by 62 WorldCat member libraries worldwide

Diese Studie hat durch eine gründliche Analyse des Inhalts, der Form, der Sprache und der Komik von Carl Sternheims Komödien von 1910 bis 1920 eine genuin expressionistische Komödie festgestellt. Anhand der Darstellung ihrer antiklassischen Form und antiethischen Konzeption wird diese Komödie als ein fester Bestandteil der avantgardistischen Moderne erwiesen. Durch einen Vergleich mit anderen deutschen Komödien wird ihre Affinität zum Typ der ernsten Komödie und zur Tragikomödie aufgezeigt
The theater and its double by Antonin Artaud( Book )

2 editions published between 2002 and 2009 in Chinese and held by 42 WorldCat member libraries worldwide

A collection of manifestos originally published in 1938, in which the French artist and philosopher attacks conventional assumptions about the drama, and calls for the influx of irrational material - based on dreams, religion, and emotion - in order to make the theater vital for modern audiences
A Technique for Serial Collection of Cerebrospinal Fluid from the Cisterna Magna in Mouse by Li Liu( Visual )

2 editions published in 2016 in English and held by 41 WorldCat member libraries worldwide

Transgenic (Tg) mouse models of AD provide an excellent opportunity to investigate how and why AÝ or tau levels in CSF change as the disease progresses in human patients. Here, we demonstrate a refined cisterna magna puncture technique for serial CSF sampling from the mouse
A systematic study of learned helplessness in Drosophila melanogaster by Zhenghong Yang( )

1 edition published in 2015 in English and held by 34 WorldCat member libraries worldwide

Dian ying mei xue by Beitong( Book )

3 editions published between 1930 and 1991 in Chinese and held by 32 WorldCat member libraries worldwide

Mian bao yu mei gui : nu xing quan li de jie shi he shi xian by Li Liu( Book )

3 editions published in 2005 in Chinese and held by 30 WorldCat member libraries worldwide

Ben shu gong fen si zhang, Nei rong bao kuo qiu xue, Jiu ye, Can zheng;Hun yin yu jia ting;Jia ting bao li;Fu nü quan yi yu bao hu
Xuanzang he ta de di zi Bianji by Li Liu( Book )

2 editions published in 1956 in Chinese and held by 29 WorldCat member libraries worldwide

Effectiveness of fiscal incentives for R & D : quasi-experimental evidence by Irem Guceri( )

2 editions published in 2017 in English and held by 29 WorldCat member libraries worldwide

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 exogenous policy reform, the simultaneous determination of companies' tax positions and their R&D spending causes an identification problem in evaluating tax incentives. To overcome this identification challenge, we exploit a U.K. policy reform and use the population of corporation tax records that provide precise information on the amount of firm-level R&D expenditure. Using difference-in-differences and other panel regression approaches, we find a positive and significant impact of tax incentives on R&D spending, and an implied user cost elasticity estimate of around -1.6. This translates to more than a pound in additional private R&D for each pound foregone in corporation tax revenue
Zhongguo zhai wu wen ti yan jiu by zhang wei( Book )

2 editions published in 1995 in Chinese and held by 28 WorldCat member libraries worldwide

Zhongguo gu dai jie chu ren wu by Li Liu( Book )

5 editions published between 1956 and 1964 in Chinese and held by 28 WorldCat member libraries worldwide

Pou xi ren sheng : xin li lei xing xue( Book )

6 editions published between 1992 and 1994 in Chinese and held by 27 WorldCat member libraries worldwide

Ben shu cong xin li lei xing xue de jiao du pou xi ren de bu tong ge xing, Pi qi, Yi ji zao cheng zhei xie cha yi de yuan yin
Resident Evil : Legend of Blue Night by Li Liu( )

1 edition published in 2020 in English and held by 27 WorldCat member libraries worldwide

UAAII'11 : proceedings of 2011 International Workshop on Ubiquitous Affective Awareness and Intelligent Interaction, September 18, 2011 Beijing, China by UbiComp (Conference)( )

1 edition published in 2011 in English and held by 25 WorldCat member libraries worldwide

Ji chu Han zi 500 Basic Chinese 500 by Li Liu( Book )

13 editions published between 2007 and 2017 in Chinese and held by 24 WorldCat member libraries worldwide

 
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Audience level: 0.36 (from 0.06 for Effectiven ... to 0.88 for Zhongguo z ...)

Languages
Chinese (36)

English (17)

German (3)