Christopher Alexander Ludwig

Personal Details

First Name:	Christopher
Middle Name:	Alexander
Last Name:	Ludwig
Suffix:
RePEc Short-ID:	plu426
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	https://www.zew.de/team/clu/

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

1. Klein, Daniel & Ludwig, Christopher & Nicolay, Katharina, 2021. "Internal Digitalization and Tax-efficient Decision Making," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242365, Verein für Socialpolitik / German Economic Association.
   • Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020. "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers 20-051, ZEW - Leibniz Centre for European Economic Research.

   Cited by:

   1. Vadim Zasko & Elena Sidorova & Vera Komarova & Diana Boboshko & Olesya Dontsova, 2021. "Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation," Sustainability, MDPI, vol. 13(19), pages 1-17, September.

2. Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019. "Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals," EconPol Working Paper 36, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
   • Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019. "Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals," ZEW Discussion Papers 19-050, ZEW - Leibniz Centre for European Economic Research.

   Cited by:

   1. Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.

3. Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
   • Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019. "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
   • Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers 18-019, ZEW - Leibniz Centre for European Economic Research.

   Cited by:

   1. Göttsche, Max & Habermann, Florian & Sieber, Sebastian, 2024. "The materiality of non-financial tax disclosure: Experimental evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
   2. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024. "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
      • Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo, 2022. "The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports," Working Papers halshs-04103691, HAL.
   3. Dutt, Verena K. & Spengel, Christoph & Vay, Heiko, 2021. "The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250025, March.
   4. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
   5. Koch, Reinald & Holtmann, Svea & Giese, Henning, 2022. "Losses never sleep: The effect of tax loss offset on stock market returns during economic crises," arqus Discussion Papers in Quantitative Tax Research 269, arqus - Arbeitskreis Quantitative Steuerlehre.
   6. Petr Jansky, 2018. "European Banks and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2018/38, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.
      • Petr Janský, 2020. "European banks and tax havens: evidence from country-by-country reporting," Applied Economics, Taylor & Francis Journals, vol. 52(54), pages 5967-5985, November.
   7. Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019. "Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals," ZEW Discussion Papers 19-050, ZEW - Leibniz Centre for European Economic Research.
      • Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019. "Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals," EconPol Working Paper 36, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
   8. Flagmeier, Vanessa & Gawehn, Vanessa, 2020. "Do investors care about tax disclosure?," arqus Discussion Papers in Quantitative Tax Research 254, arqus - Arbeitskreis Quantitative Steuerlehre.
   9. Murphy Richard & Janský Petr & Shah Atul, 2019. "BEPS Policy Failure—The Case of EU Country-By-Country Reporting," Nordic Tax Journal, Sciendo, vol. 2019(1), pages 63-86, January.
   10. Dutt, Verena K. & Nicolay, Katharina & Spengel, Christoph, 2021. "Reporting behavior and transparency in European banks' country-by-country reports," ZEW Discussion Papers 21-019, ZEW - Leibniz Centre for European Economic Research.
   11. Gawehn, Vanessa, 2019. "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research 247, arqus - Arbeitskreis Quantitative Steuerlehre.
   12. Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019. "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers 19-042, ZEW - Leibniz Centre for European Economic Research.
   13. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010, March.
   14. Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.
   15. Reinald Koch & Svea Holtmann & Henning Giese, 2023. "Losses never sleep – The effect of tax loss offset on stock market returns during economic crises," Journal of Business Economics, Springer, vol. 93(1), pages 59-109, January.

Articles

1. Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019. "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
   • Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
   • Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers 18-019, ZEW - Leibniz Centre for European Economic Research.
   See citations under working paper version above.Sorry, no citations of articles recorded.

Books

1. Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Bartholmeß, Alexandra & Ludwig, Christopher & Steinbrenner, Daniela & Buchmann, Peter & Bührle, Anna Theresa & Dutt, Ve, 2020. "Effective tax levels using the Devereux/Griffith methodology," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 231440.

   Cited by:

   1. Toshiyuki Uemura, 2023. "Impact of Local Corporate Income Taxes on the Effective Corporate Income Tax Rates: Excess Taxation and Tax Deductibility in Japan," Discussion Paper Series 251, School of Economics, Kwansei Gakuin University.
   2. Eloi Flamant & Sarah Godar & Gaspard Richard, 2021. "New Forms of Tax Competition in the European Union: an Empirical Investigation," Working Papers halshs-03461688, HAL.
   3. Toshiyuki Uemura, 2021. "Evaluating Japan's Corporate Income Tax Reform using Firm-specific Effective Tax Rates," Discussion Paper Series 226, School of Economics, Kwansei Gakuin University.

2. Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Bartholmeß, Alexandra & Ludwig, Christopher & Steinbrenner, Daniela & Buchmann, Peter & Bührle, Anna Theresa & Dutt, Ve, 2019. "Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 222371.

   Cited by:

   1. Knolle, Julia, 2020. "Prosperity in a Low Interest Environment," MPRA Paper 104332, University Library of Munich, Germany.
   2. Marko Crnogorac & Santiago Lago-Pe?as, 2019. "Tax evasion in the countries of Former Yugoslavia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 823-851.
   3. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 263, arqus - Arbeitskreis Quantitative Steuerlehre.
   4. Kempkes, Gerhard & Stähler, Nikolai, 2021. "Re-allocating taxing rights and minimum tax rates in international profit taxation," Discussion Papers 03/2021, Deutsche Bundesbank.

3. Bräutigam, Rainer & Ludwig, Christopher & Spengel, Christoph, 2019. "Steuerlicher Reformbedarf bei Service-Plattformen: Eine Analyse anhand des deutschen Airbnb-Marktes," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 19, number 192971.

   Cited by:

   1. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 12 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.

1. NEP-PBE: Public Economics (8) 2018-05-07 2018-10-22 2019-12-09 2020-03-02 2020-11-02 2021-03-08 2021-05-31 2021-11-01. Author is listed
2. NEP-ACC: Accounting and Auditing (4) 2018-05-07 2018-10-22 2019-12-09 2021-03-08. Author is listed
3. NEP-GER: German Papers (3) 2020-03-09 2020-06-08 2021-05-31. Author is listed
4. NEP-LAW: Law and Economics (3) 2019-12-09 2020-11-02 2021-11-01. Author is listed
5. NEP-PUB: Public Finance (3) 2018-05-07 2019-12-09 2021-11-01. Author is listed
6. NEP-EEC: European Economics (2) 2019-12-09 2020-03-02
7. NEP-PAY: Payment Systems and Financial Technology (2) 2020-06-08 2020-11-02
8. NEP-BEC: Business Economics (1) 2020-11-02
9. NEP-CFN: Corporate Finance (1) 2021-10-25
10. NEP-CWA: Central and Western Asia (1) 2021-10-25
11. NEP-EUR: Microeconomic European Issues (1) 2020-11-02
12. NEP-ICT: Information and Communication Technologies (1) 2020-11-02
13. NEP-IUE: Informal and Underground Economics (1) 2018-05-07
14. NEP-ORE: Operations Research (1) 2019-12-09

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