Li Liu

Li Liu is a Senior Economist at the International Monetary Fund (IMF) Fiscal Affairs Department, providing tax policy advice through capacity development, macroeconomic surveillance, and analytical research. She concurrently serves as an International Research Fellow at the Oxford University Centre for Business Taxation and holds a board position at the National Tax Association.

Her research centers on Public Finance, Development Economics, and Corporate Finance, with specialized expertise in Business Taxation and Tax Policy. She investigates critical global tax challenges including profit shifting mechanisms, territorial taxation frameworks, and residual profit allocation systems, contributing to policy design for equitable international tax regimes.

Li Liu's forthcoming publications in leading economics journals reveal a focused trajectory on corporate taxation complexities. Her work on profit shifting under territorial systems and residual allocation methodologies addresses urgent Base Erosion and Profit Shifting (BEPS) concerns, demonstrating how multinational enterprises navigate cross-border tax environments and informing regulatory approaches for national tax authorities.