Details about Christian von Haldenwang

Access statistics for papers by Christian von Haldenwang.

Last updated 2024-06-08. Update your information in the RePEc Author Service.

Short-id: pvo209

Working Papers

2023

1. Evaluación de gastos tributarios: marcos conceptuales y experiencias internacionales
   Documentos de Proyectos, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL)
2. Evaluation of tax expenditures: conceptual frameworks and international experiences
   Documentos de Proyectos, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL) View citations (1)
3. Tax expenditures in OECD countries: Findings from the Global Tax Expenditures Database
   IDOS Discussion Papers, German Institute of Development and Sustainability (IDOS)

2022

4. Steuervergünstigungen in den OECD-Ländern: Erkenntnisse aus der Global Tax Expenditures Database
   IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute

2020

5. Digitalising the fiscal contract: An interdisciplinary framework for empirical inquiry
   IDOS Discussion Papers, German Institute of Development and Sustainability (IDOS)

2019

6. Entwicklungsfinanzierung und Mobilisierung inländischer Einnahmen: Mehr internationale Reformen sind erforderlich
   Analysen und Stellungnahmen, German Institute of Development and Sustainability (IDOS)
7. Financing for development and domestic revenue mobilisation: More international reforms are needed
   Briefing Papers, German Institute of Development and Sustainability (IDOS)

2018

8. Tax certainty: Proposals for the short term and the long term
   Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel) View citations (1)
9. Tax expenditure and the treatment of tax incentives for investment
   Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel) View citations (2)
   See also Journal Article Tax expenditure and the treatment of tax incentives for investment, Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel) (2019) View citations (1) (2019)

2017

10. Does the political resource curse affect public finance?: The vulnerability of tax revenue in resource-rich countries
    WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (7)

2016

11. Die Mobilisierung subnationaler Einnahmen ist ein entscheidender Faktor für die Umsetzung der Agenda 2030
    Analysen und Stellungnahmen, German Institute of Development and Sustainability (IDOS)
12. Measuring legitimacy: new trends, old shortcomings?
    IDOS Discussion Papers, German Institute of Development and Sustainability (IDOS) View citations (4)
13. The mobilisation of sub-national revenues is a decisive factor in the realisation of the 2030 Agenda
    Briefing Papers, German Institute of Development and Sustainability (IDOS)
14. The promotion of decentralisation and local governance in fragile contexts
    IDOS Discussion Papers, German Institute of Development and Sustainability (IDOS) View citations (3)

2013

15. Post-2015: die internationale Bekämpfung von Steuerhinterziehung und -vermeidung
    Analysen und Stellungnahmen, German Institute of Development and Sustainability (IDOS)
16. Post-2015: the international battle against tax fraud and evasion
    Briefing Papers, German Institute of Development and Sustainability (IDOS)

2012

17. A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
    Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel) View citations (16)
    See also Journal Article A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance, Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel) (2012) View citations (17) (2012)

2011

18. Die Besteuerung nicht erneuerbarer Ressourcen in Entwicklungsländern
    Analysen und Stellungnahmen, German Institute of Development and Sustainability (IDOS)
19. Taxation of non-renewable natural resources: what are the key issues?
    Briefing Papers, German Institute of Development and Sustainability (IDOS) View citations (2)

2010

20. Assessing the tax performance of developing countries
    IDOS Discussion Papers, German Institute of Development and Sustainability (IDOS) View citations (4)
21. Integrated fiscal decentralisation: taking new aid modalities to the local level
    Briefing Papers, German Institute of Development and Sustainability (IDOS)
22. Integrierte Fiskaldezentralisierung: neue Formen der Entwicklungszusammenarbeit und ihre Anwendung auf der lokalen Ebene
    Analysen und Stellungnahmen, German Institute of Development and Sustainability (IDOS) View citations (1)

2009

23. Policy advice in development cooperation: a distinct type of policy advice
    Briefing Papers, German Institute of Development and Sustainability (IDOS)
24. Politikberatung in der Entwicklungszusammenarbeit: ein eigener Beratungstyp
    Analysen und Stellungnahmen, German Institute of Development and Sustainability (IDOS)
25. Should we engage in development cooperation with countries that have a notoriously low tax ratio?
    Briefing Papers, German Institute of Development and Sustainability (IDOS) View citations (2)
26. Sollen wir in der Entwicklungspolitik mit Ländern zusammenarbeiten, die eine notorisch niedrige Steuerquote aufweisen?
    Analysen und Stellungnahmen, German Institute of Development and Sustainability (IDOS)

2008

27. Taxation, social cohesion and fiscal decentralization in Latin America
    IDOS Discussion Papers, German Institute of Development and Sustainability (IDOS) View citations (6)

2003

28. E-Government - Ansatz für die Staatsmodernisierung in Entwicklungsländern?
    Analysen und Stellungnahmen, German Institute of Development and Sustainability (IDOS)
29. E-Government - an approach to state reform in developing countries?
    Briefing Papers, German Institute of Development and Sustainability (IDOS)

2000

30. Nuevos conceptos de la política regional de desarrollo en Alemania: aportes para la discusión latinoamericana
    Sede de la CEPAL en Santiago (Estudios e Investigaciones), Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL) View citations (2)

Journal Articles

2019

1. Tax expenditure and the treatment of tax incentives for investment
   Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), 2019, 13, 1-11 View citations (1)
   See also Working Paper Tax expenditure and the treatment of tax incentives for investment, Economics Discussion Papers (2018) View citations (2) (2018)

2018

2. Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource†Dependent Countries
   Journal of International Development, 2018, 30, (2), 323-344 View citations (10)

2016

3. Do Democracies Tax More? Political Regime Type and Taxation
   Journal of International Development, 2016, 28, (4), 485-506 View citations (33)
4. Tax Revenue Performance and Vulnerability in Developing Countries
   Journal of Development Studies, 2016, 52, (12), 1689-1703 View citations (43)
5. The Politics of Taxation: Introduction to the Special Section
   Journal of Development Studies, 2016, 52, (12), 1685-1688 View citations (3)

2014

6. Tax Collection in Developing Countries - New Evidence on Semi-Autonomous Revenue Agencies (SARAs)
   Journal of Development Studies, 2014, 50, (4), 541-555 View citations (13)

2012

7. A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
   Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), 2012, 6, 1-44 View citations (17)
   See also Working Paper A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance, Economics Discussion Papers (2012) View citations (16) (2012)

2005

8. Gobernanza sistémica y desarrollo en América Latina
   Revista CEPAL, 2005 View citations (1)
9. Systemic governance and development in Latin America
   Revista CEPAL, 2005

Books

2022

1. Decarbonising cities: Assessing governance approaches for transformative change, vol 107
   IDOS Studies, German Institute of Development and Sustainability (IDOS)

2015

2. The devolution of the land and building tax in Indonesia, vol 89
   IDOS Studies, German Institute of Development and Sustainability (IDOS) View citations (3)

2009

3. Administracion tributaria municipal en el contexto del proceso de descentralizacion en el Peru, vol 44
   IDOS Studies, German Institute of Development and Sustainability (IDOS) View citations (4)

2008

4. Kommunale Steuerverwaltung im Kontext des peruanischen Dezentralisierungsprozesses, vol 42
   IDOS Studies, German Institute of Development and Sustainability (IDOS)

2001

5. Nuevos conceptos de la política regional de desarrollo: aportes para la discusión latinoamericana
   Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL)

Chapters

2021

1. Political regimes and taxation: do democratic rule and regime stability count?
   Chapter 8 in Handbook on the Politics of Taxation, 2021, pp 113-127
2. The politics of tax expenditures
   Chapter 9 in Handbook on the Politics of Taxation, 2021, pp 128-145