Li Liu

Senior Research Fellow at the Centre for Business Taxation, Oxford University

Li Liu is a Senior Research Fellow at the Oxford University Centre for Business Taxation. Her research focuses on public economics, in particular corporate taxation and finance. Her current research addresses the economic and welfare implication of corporation taxes on business behaviour including small business incorporation and investment, international taxation and UK multinational investment, and the overall social costs of corporation tax.

Li’s research has been published in leading academic journals including the American Economic Journal: Economic Policy and National Tax Journal and cited in influential publications such as The Economist, The New York Times, The Independent, Forbes and CBS. Her expertise is also widely recognised within business and government with one of her latest research papers 'Choice of Business Entities in the UK' (with Judith Freedman) being written in response to a request from the Joint Committee on Taxation in the United States.

Li joined the Centre for Business Taxation as a Research Fellow in October 2010 before completing her PhD in Economics from Rutgers University in January 2011. She received her BS in Economics from the College of New Jersey (summa cum laude) and her MA from Rutgers University. During her time at Rutgers University Li taught Principle of Microeconomics and Econometrics.

In 2013 Li was awarded the John Fell Fund Research Grant and as a result is the Principle Investigator for Corporate Taxation and Firm Behaviour: Empirical Evidence from a Policy Experiment in China. Prior to this award, Li was the recipient of numerous prizes at Rutgers University including: the 2010 Peter Asch Memorial Scholarship for outstanding dissertation in microeconomics; the Momroe Berkowitz Memorial Award in recognition of most innovative and path-breaking dissertation research; the 2008 Sidney Brown Prize in Economics for outstanding performance and promise in the first two years of graduate studies; and the Rie Ashizawa Memorial Award for outstanding performance on qualifying examinations.

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