Christopher Ludwig studied business administration at the University of Mannheim and Bentley University in Boston, USA. His major fields of study were business taxation, accounting, and finance. In his master’s thesis, he analysed the incentives for multinational corporations to relocate income.
In September 2017, he was admitted to the Taxation Track of the Center for Doctoral Studies in Business (CDSB) at the Graduate School of Economic and Social Sciences (GESS) at the University of Mannheim. In October 2018, he joined ZEW’s Research Department “Corporate Taxation and Public Finance”. His dissertation is supervised by Professor Christoph Spengel. He is particularly interested in international business taxation, tax planning, and taxation in the era of digitalisation.
Selected Publications
Articles in Refereed Journals
Lüdemann, Niklas, Ageda Shiba, Nikolaos Thymianis, Nicolas Heist, Christopher Ludwig and Heiko Paulheim (2020), A Knowledge Graph for Assessing Agressive Tax Planning Strategies, The Semantic Web – ISWC 2020 2, 395-410. Download
Klein, Daniel, Christopher Ludwig and Christoph Spengel (2020), Besteuerung digitaler Unternehmen – die schwierige Suche nach einem europäischen Ansatz, integration Jahrgang 43, Heft 3, 169–185. Download
Dutt, Verena, Christopher Ludwig, Katharina Nicolay, Heiko Vay and Johannes Voget (2019), Increasing Tax Transparency: Investor Reactions to the Country-by-Country Reporting Requirement for EU Financial Institutions, International Tax and Public Finance 26 (6), 1259-1290. Download
Articles in Non-Refereed Journals
Spengel, Christoph and Christopher Ludwig (2019), Profit Allocation in Digital Businesses, TPI - Transfer Pricing International 5, 258-262.
Monographs, Contributions to Edited Volumes
Ludwig, Christopher, Marcel Olbert and Christoph Spengel (2019), Transfer Pricing for Data Businesses: How to Apply the Arm's Length Principle to the Digital Economy, in: Pasquale Pistone and Dennis Weber Amsterdam, 27-47.
Discussion and Working Papers
Klein, Daniel, Christopher Ludwig, Katharina Nicolay and Christoph Spengel (2021), Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11, ZEW Discussion Paper No. 21-013, Mannheim. Download
Klein, Daniel, Christopher Ludwig and Katharina Nicolay (2020), Internal Digitalization and Tax-Efficient Decision Making, ZEW Discussion Paper No. 20-051, Mannheim. Download
Lüdemann, Niklas, Ageda Shiba, Nikolaos Thymianis, Nicolas Heist, Christopher Ludwig and Heiko Paulheim (2020), A Knowledge Graph for Assessing Agressive Tax Planning Strategies, Mannheim. Download
Spengel, Christoph, Christopher Ludwig, Raphael Müller and Ann-Catherin Werner (2020), Sharing Economy – Steuerliche Herausforderungen und Lösungsansätze, ZEW policy brief No. 20-03, Mannheim. Download
Fischer, Leonie, Daniel Klein, Christopher Ludwig, Raphael Müller and Christoph Spengel (2020), Global Corporate Tax Reform to the Worse? Assessing the OECD Proposals, ZEW policy brief No. 20-01, Mannheim. Download
Bräutigam, Rainer, Christopher Ludwig and Christoph Spengel (2019), Steuerlicher Reformbedarf bei Service-Plattformen, ZEW expert brief No. 19-01, Mannheim. Download
Klein, Daniel, Christopher Ludwig and Christoph Spengel (2019), Ring-Fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals, ZEW Discussion Paper No. 19-050, Mannheim. Download
Expertises
Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Christopher Ludwig, Daniela Steinbrenner, Peter Buchmann, Theresa Bührle, Verena Dutt, Leonie Fischer, Julia Spix and Barbara Stage (2021), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2020, EU Commission , Mannheim. Download
Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Christopher Ludwig, Daniela Steinbrenner, Peter Buchmann, Theresa Bührle, Verena Dutt, Leonie Fischer and Barbara Stage (2020), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2019, EU Commission , Mannheim. Download
Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Christopher Ludwig, Daniela Steinbrenner, Rainer Bräutigam, Peter Buchmann, Theresa Bührle, Elisa Casi, Verena Dutt, Leonie Fischer, Christoph Harendt, Raphael Müller, Thomas Schwab, Barbara Stage, Heiko Vay and Ann-Catherin Werner (2019), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2018, Project for the EU Commission TAXUD/2018/DE/307 Intermediary Report 2018 , Mannheim. Download
Projects
Current Projects
- Project Duration 01.01.2021 - 31.12.2021Implications of the Modified Nexus Approach on Effective Tax Burdens and Tax Planning Strategies of Multinational Enterprises
- Project Duration 01.07.2020 - 01.07.2021Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2020
- Project Duration 01.01.2020 - 30.06.2021Titel des Projekts (Englisch): Two Decades of Effective Tax Rates - Trends in Europe
- Project Duration 01.06.2018 - 31.05.2021Taxation in the Era of Digital Transformation
Finished Projects
- Project Duration 04.06.2019 - 04.06.2020Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2019
- Project Duration 22.05.2018 - 21.05.2019Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2018
Department
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