Details about Christopher Alexander Ludwig

Access statistics for papers by Christopher Alexander Ludwig.

Last updated 2023-05-07. Update your information in the RePEc Author Service.

Short-id: plu426

Working Papers

2021

1. Debt-equity bias should be addressed on national rather than on EU level
   ZEW policy briefs, ZEW - Leibniz Centre for European Economic Research
2. EU should focus more on indirect taxes instead of proposals for a digital levy
   ZEW policy briefs, ZEW - Leibniz Centre for European Economic Research
3. EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen
   ZEW policy briefs, ZEW - Leibniz Centre for European Economic Research
4. Internal Digitalization and Tax-efficient Decision Making
   VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association
   Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2020) View citations (1)
5. Quantifying the OECD BEPS indicators: An update to BEPS Action 11
   ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research

2020

6. Die OECD-Vorschläge für eine weltweite Reform der Unternehmensbesteuerung - eine Wende zum Schlechten?
   ZEW policy briefs, ZEW - Leibniz Centre for European Economic Research
7. Sharing Economy – Steuerliche Herausforderungen und Lösungsansätze
   ZEW policy briefs, ZEW - Leibniz Centre for European Economic Research

2019

8. Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals
   EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (1)
   Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2019) View citations (1)

2018

9. Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions
   ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (5)
   Also in VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association (2018) View citations (2)
   See also Journal Article Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions, International Tax and Public Finance, Springer (2019) View citations (18) (2019)

Journal Articles

2019

1. Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions
   International Tax and Public Finance, 2019, 26, (6), 1259-1290 View citations (18)
   See also Working Paper Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions, ZEW Discussion Papers (2018) View citations (5) (2018)

Books

2020

1. Effective tax levels using the Devereux/Griffith methodology
   ZEW Expertises, ZEW - Leibniz Centre for European Economic Research View citations (3)

2019

2. 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 View citations (4)
3. Steuerlicher Reformbedarf bei Service-Plattformen: Eine Analyse anhand des deutschen Airbnb-Marktes, vol 19-01
   ZEW Expertises, ZEW - Leibniz Centre for European Economic Research View citations (1)

2018

4. Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018
   ZEW Expertises, ZEW - Leibniz Centre for European Economic Research