Li Liu is a senior economist in the Fiscal Affairs Department. At the IMF, she works with tax authorities in a wide range of countries for capacity building and policy advice. Her research focuses on public economics, in particular corporate taxation and finance, and development economics. Li’s research has been published in leading economic journals including the Review of Economics and Statistics, American Economic Journal: Economic Policy, and Journal of Public Economics. Li is also a research fellow at the Oxford University Centre for Business Taxation and ZEW in Mannheim, and an associate editor of Journal of Economics Surveys and International Tax and Public Finance.