von Haldenwang, Christian
Dr. Christian von Haldenwang
Research programme
Transformation of Political (Dis-)order
Function
Project Lead & Senior Researcher
Specialization
Political Science
Work areas
- Tax policy and reform
- Decentralisation / Fiscal decentralisation
- Legitimacy
- Coordination Latin America
Responsibilities in education and training
- Member, selection committee of the Postgraduate Programme Course
- Decentralisation / Fiscal decentralisation
- Governance and rural development
- Head of the Country Working Group Indonesia, 49th Training Course
Vita
| since 1/2018 | German Institute of Development and Sustainability (IDOS) (until 6/2022 German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE)) Senior researcher, Research Programme "Transformation of political (dis-)order: Institutions, values & peace" |
| 2007-12/2017 | German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) Senior Researcher, department "Governance, Statehood, Security" |
| 2003-2007 | UN Economic Commission for Latin America and the Caribbean, Santiago de Chile GTZ Senior Advisor |
| 1998-2003 | German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) Dept. "Private Sector Development and State Reform" Region: Latin America Senior Researcher: State reform, institutional modernisation |
| 1994-1998 | University of Tübingen Institute of Political Science Lecturer and research fellow
|
| 1990-1994 | University of Tübingen Dr. rer. soc. (Political Science) Thesis on: Decentralization and adjustment in Latin America: Argentina and Colombia.... |
| 1990 | Comisión Económica para América Latina y el Caribe (CEPAL), Santiago de Chile Research Fellow.... |
| 1984-1989 | University of Tübingen M.A. (Political Science, Philosophy) (1986/87: Georgetown University, Washington D.C.; 1988/89: Universidad Javeriana, Bogotá) |
Refereed Publications
- von Haldenwang, Christian / Lucas Millán-Narotzky / Irma Mosquera Valderrama / Agustín Redonda (2024)
The role of tax expenditures in enabling illicit financial flows
in: International Development Policy/Revue internationale de politique de développement 17, 1-19 - Redonda, Agustin / Christian von Haldenwang / Flurim Aliu (2021)
Tax expenditure reporting and domestic revenue mobilization in Africa
in: Irma Mosquera / Dries Lesage / Wouter Lips (eds.); Taxation, international cooperation and the 2030 Sustainable Development Agenda, Cham: Springer International Publishing, 173-193 - von Haldenwang, Christian (2019)
Legitimation und Legitimität in vergleichender Perspektive
in: Wiesner, Claudia / Philipp Harfst (Hrsg.), Legitimität und Legitimation: vergleichende Perspektiven, Wiesbaden: Springer VS, 57-96 - von Haldenwang, Christian (2019)
Steuerstaat und Fiskalverfassung
in: Günther Maihold / Hartmut Sangmeister / Nikolaus Werz (Hrsg.), Lateinamerika: Handbuch für Wissenschaft und Studium, Baden-Baden: Nomos Verl.-Ges., 443-453 - Redonda, Agustin / Santiago Diaz de Sarralde / Mark Hallerberg / Lise Johnson / Ariel Melamud / Ricardo Rozemberg / Jakob Schwab / Christian von Haldenwang (2019)
Tax expenditure and the treatment of tax incentives for investment
in: Economics: The Open-Access, Open-Assessment E-Journal 13 (12), 1-11 - von Haldenwang, Christian (2018)
The relevance of legitimation: a new framework for analysis
in: Contemporary Politics 23 (3), 269-286 - von Haldenwang, Christian / Jakob Schwab (2018)
Pathways to international tax governance: has the German G20 presidency made a difference?
in: Global Summitry 3 (2), 141-155 - von Haldenwang, Christian / Maksym Ivanyna (2018)
Does the political resource curse affect public finance? The vulnerability of tax revenue in resource-dependent countries
in: Journal of International Development 30 (2), 323-344 - von Haldenwang, Christian (2017)
The political cost of local revenue mobilization: decentralization of the property tax in Indonesia
in: Public Finance and Management 17 (2), 124-151 - Morrissey, Oliver / Christian von Haldenwang / Armin von Schiller / Maksym Ivanyna / Ingo Bordon (2016)
Tax revenue performance and vulnerability in developing countries
in: The Journal of Development Studies 52 (12), 1689-1703 - von Haldenwang, Christian / Armin von Schiller (2016)
The politics of taxation: introduction to the special section
in: The Journal of Development Studies 52 (12), 1685-1688 - von Haldenwang, Christian (2015)
Vulnerability of tax revenues in developing countries
in: Barbara Fritz / Lena Lavinas (eds.), A moment of equality for Latin America? Challenges for redistribution, Farnham: Ashgate, 199-215 - Garcia, Maria Melody / Christian von Haldenwang (2015)
Do democracies tax more? Political regime type and taxation
in: Journal of International Development 28 (4), 485–506 - von Haldenwang, Christian / Armin von Schiller / Melody Garcia (2014)
Tax collection in developing countries: new evidence on Semi-autonomous Revenue Agencies (SARAs)
published on The Journal of Development Studies DOI:10.1080/00220388.2013.875534 - von Haldenwang, Christian / Maksym Ivanyna (2012)
A comparative view on the tax performance of developing countries: regional patterns, non-tax revenue and governance
published on Economics: The Open-Access, Open-Assessment E-Journal, 2012-32 - von Haldenwang, Christian (2010)
Taxation, fiscal decentralisation and legitimacy: the role of semi-autonomous tax agencies in Peru
in: Development Policy Review 28 (6), 643-667
Non-refereed Publications
- Redonda, Agustin / Christian von Haldenwang / Flurim Aliu (2023)
Global Tax Expenditures Database (GTED)
Zürich / Bonn: Council on Economic Policies / German Institute of Development and Sustainability (IDOS) - von Haldenwang, Christian / Laudage Teles, Sabine / Aliu, Flurim / Redonda, Augustin (2023)
Does development matter for the use of tax expenditures?
in: Christian von Haldenwang / Redonda, Augustin / Aliu, Flurim (Hrsg.), Tax expenditures in an era of transformative change: GTED flagship report 2023, Bonn: German Institute of Development and Sustainability (IDOS), 73-80 - Redonda, Agustin / Lucas Millan / Christian von Haldenwang / Flurim Aliu (2023)
Global Tax Expenditures Transparency Index
Bonn: German Institute of Development and Sustainability (IDOS) - von Haldenwang, Christian / Agustin Redonda / Flurim Aliu (2023)
Tax expenditures in an era of transformative change: GTED flagship report 2023
Bonn: German Institute of Development and Sustainability (IDOS) - Beznoska, Martin / Christian von Haldenwang / Ruth Maria Schüler (2023)
Tax expenditures in OECD countries: findings from the Global Tax Expenditures Database
(Discussion Paper 7/2023) - Roll, Michael / Christian von Haldenwang / Christina Grohmann / Maria Elisabeth Gronen / Anne Laible / Johanna Orth / Florian Wengel / Lisa Zumegen (2022)
Decarbonising cities: assessing governance approaches for transformative change
(Studies 107) - Buchoud, Nicolas J. A. / Bai Xuemei / Milindo Chakrabarti / Edoardo Croci / Paramita Dey / Christian von Haldenwang / Holger Kuhle / Susan Parnell / Martin van der Pütten (2022)
A G7 infrastructure club: mobilizing the transformative power of cities to support multilateralism and the agenda 2030 in post-COVID G7/G20
in: T7 Task Force International cooperation for the global common good, 02.05.2022 - Redonda, Agustin / Christian von Haldenwang / Ronald Steenblik (2022)
G7 countries must urgently phase out fossil fuel subsidies
in: T7 Task Force Climate and Environment (March 2022) - von Haldenwang, Christian / Agustín Redonda / Flurim Aliu (2021)
Shedding light on worldwide tax expenditures: GTED flagship report 2021
Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) - Redonda, Agustín / Christian von Haldenwang / Flurim Aliu (2021)
The global tax expenditures database (GTED) - companion paper
Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) - von Haldenwang, Christian (2020)
Digitalising the fiscal contract: an interdisciplinary framework for empirical inquiry
(Discussion Paper 20/2020) - Monkam, Nara / Gamal Ibrahim / William Davis / Christian von Haldenwang (2019)
Tax challenges of digitalization in Africa
in: Task Force 5 (Cooperation with Africa), Policy Brief - von Haldenwang, Christian / Sabine Laudage (2019)
Entwicklungsfinanzierung und Mobilisierung inländischer Einnahmen: mehr internationale Reformen sind erforderlich
(Analysen und Stellungnahmen 9/2019) - von Haldenwang, Christian / Sabine Laudage (2019)
Financing for development and domestic revenue mobilisation: more international reforms are needed
(Briefing Paper 13/2019) - von Haldenwang, Christian (2019)
Positionspapier - „Maßnahmen der deutschen EZ zur Bekämpfung illegaler Finanzströme und aggressiver Steuerplanung/Steuervermeidung“
Sitzung des Ausschusses für wirtschaftliche Zusammenarbeit und Entwicklung des deutschen Bundestags, 20.03.2019 - von Haldenwang, Christian (2018)
Finally, fairness in the international tax system
in: Diplomatisches Magazin 8/2018, 30-33 - von Haldenwang, Christian (2018)
Endlich Fairness im internationalen Steuersystem
in: Diplomatisches Magazin 8/2018, 30-33 - Meléndez-Ortiz, Ricardo / Axel Berger / Wallace S. Cheng / Santiago Díaz de Sarralde Miguez / Christian von Haldenwang / Tobias Hentze / Lucia Tajoli / Akihiko Tamura / Wei Wenfang (2018)
New industrial revolution: upgrading trade and investment frameworks for digitalization
published on T20 Argentina 2018 - Monkam, Nara / Ibrahim, Gamal / Davis, William / von Haldenwang, Christian (2018)
Tax Transparency and Exchange of Information (EOI): Priorities for Africa
published on T20 Argentina 2018 - Diaz de Sarralde, Santiago / Mark Hallerberg / Lise Johnson / Ariel Melamud / Agustin Redonda / Ricardo Rozemberg / Jakob Schwab / Christian von Haldenwang (2018)
Tax expenditure and the treatment of tax incentives for investment
published on T20 Argentina 2018 - von Haldenwang, Christian / Tommaso Faccio / Tobias Hentze / Thomas Mättig / Irma Johanna Mosquera Valderrama / Agustín Redonda / Gabriela Rigoni / Jakob Schwab / Rob Vos (2018)
Tax competition
published on T20 Argentina 2018 - von Haldenwang, Christian / Maksym Ivanyna (2017)
Does the political resource curse affect public finance? The vulnerability of tax revenue in resource-rich countries
Helsinki: UNU WIDER (WIDER Working Paper 2017/7) - von Haldenwang, Christian / Armin von Schiller (2016)
The mobilisation of sub-national revenues is a decisive factor in the realisation of the 2030 Agenda
(Briefing Paper 21/2016) - von Haldenwang, Christian / Armin von Schiller (2016)
Die Mobilisierung subnationaler Einnahmen ist ein entscheidender Faktor für die Umsetzung der Agenda 2030
(Analysen und Stellungnahmen 11/2016) - Grävingholt, Jörn / Christian von Haldenwang (2016)
The promotion of decentralisation and local governance in fragile contexts
(Discussion Paper 20/2016) - von Haldenwang, Christian (2016)
Measuring legitimacy: new trends, old shortcomings?
(Discussion Paper 18/2016) - von Haldenwang, Christian / Alice Elfert / Tobias Engelmann / Samuel Germain / Gregor Sahler / Amelie Stanzel Ferreira (2015)
The devolution of the land and building tax in Indonesia
(Studies 89) - von Haldenwang, Christian / Uwe Kerkow (2014)
The international battle against tax fraud and evasion: a key part of the post-2015 agenda
in: Thomas Fues / Jiang Ye (eds.), United Nations Post-2015 Agenda for global development: perspectives from China and Europe, Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE), 323-335 - von Haldenwang, Christian / Uwe Kerkow (2013)
Post-2015: the international battle against tax fraud and evasion
(Briefing Paper 16/2013) - von Haldenwang, Christian / Uwe Kerkow (2013)
Post-2015: die internationale Bekämpfung von Steuerhinterziehung und -vermeidung
(Analysen und Stellungnahmen 7/2013) - Grävingholt, Jörn / Julia Leininger / Christian von Haldenwang (2012)
Effective statebuilding? A review of evaluations of international statebuilding support in fragile contexts
Ministry of Foreign Affairs of Denmark, DANIDA (Evaluation Study 2012/3) - von Haldenwang, Christian (2012)
Appropriate tax approaches to fossile resources and agricultural commodities
in: Development and Cooperation 39 (1), 24-26 - von Haldenwang, Christian (2012)
Kluge Steuerpolitik für fossile und nachwachsende Ressourcen
in: Entwicklung und Zusammenarbeit 53 (1), 24-26 - Bauer, Steffen/ Carmen Richerzhagen / Clara Brandi /Florence Dafe / Mark Furness / Christian von Haldenwang / Annabelle Houdret / Heiner Janus / Oliver Johnson / Markus Loewe / Pieter Pauw / Anna Pegels / Isabel van de Sand / Waltina Scheumann / Imme Scho (2012)
Ensuring sustainable development globally: EU follow-up to Rio+20
Contribution of German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) to the EU Public Consultation - von Haldenwang, Christian (2011)
Die Besteuerung nicht erneuerbarer Ressourcen in Entwicklungsländern
(Analysen und Stellungnahmen 8/2011) - von Haldenwang, Christian (2011)
Taxation of non-renewable natural resources: what are the key issues?
(Briefing Paper 5/2011) - Faust, Jörg / Christian von Haldenwang (2010)
Integrierte Fiskaldezentralisierung: neue Formen der Entwicklungszusammenarbeit und ihre Anwendung auf der lokalen Ebene
(Analysen und Stellungnahmen 6/2010) - von Haldenwang, Christian / Jorge Gordin (2010)
Die föderative Ordnung Argentiniens: kein neues Steuerungsmodell in Sicht
in: Peter Birle, Klaus Bodemer, Andrea Pagni (Hrsg.), Argentinien heute: Politik, Wirtschaft, Kultur, Frankfurt: Vervuert - Faust, Jörg / Christian von Haldenwang (2010)
Integrated fiscal decentralisation: taking new aid modalities to the local level
(Briefing Paper 12/2010) - von Haldenwang, Christian / Maksym Ivanyna (2010)
Assessing the tax performance of developing countries
(Discussion Paper 20/2010) - von Haldenwang, Christian / Marianne Alker (2009)
Policy advice in development cooperation: a distinct type of policy advice
(Briefing Paper 15/2009) - von Haldenwang, Christian / Mariane Alker (2009)
Politikberatung in der Entwicklungszusammenarbeit: ein eigener Beratungstyp
(Analysen und Stellungnahmen 15/2009) - von Haldenwang, Christian / Philipp Krause (2009)
Should we engage in development cooperation with countries that have a notoriously low tax ratio?
(Briefing Paper 12/2009) - von Haldenwang, Christian / Philipp Krause (2009)
Sollen wir in der Entwicklungspolitik mit Ländern zusammenarbeiten, die eine notorisch niedrige Steuerquote aufweisen?
(Analysen und Stellungnahmen 12/2009) - von Haldenwang, Christian / Elke Büsing / Katharina Földi / Tabea Goldboom / Fer (2009)
Administracion tributaria municipal en el contexto del proceso de descentralizacion en el Peru
(Studies 44) - von Haldenwang, Christian / Elke Büsing / Katharina Földi / Tabea Goldboom / Fe (2008)
Kommunale Steuerverwaltung im Kontext des peruanischen Dezentralisierungsprozesses
(Studies 42) - von Haldenwang, Christian (2008)
Steuern, soziale Kohäsion und fiskalische Dezentralisierung in Lateinamerika
in: Patricia Graf / Thomas Stehnken (Hrsg.): Lateinamerika: Politik, Wirtschaft und Gesellschaft, Baden-Baden: Nomos Verl.-Ges., 59-80 - von Haldenwang, Christian (2008)
Taxation, social cohesion and fiscal decentralization in Latin America
(Discussion Paper 1/2008) - von Haldenwang, Christian (2007)
Gobernabilidad en América Latina: una orientación para la cooperación al desarrollo
in: Klaus Bodemer / Fernando Carrillo Flórez (Hrsg.): Gobernabilidad y reforma política en América Latina y Europa, La Paz: GIGA, 41-57 - von Haldenwang, Christian (2007)
La gobernabilidad en el marco de la cooperación al desarrollo: desafíos conceptuales y tendencias políticas en América Latina
In: Iberoamericana: Nordic Journal of Latin American and Caribbean Studies 37 (1), 175-197 - von Haldenwang, Christian (2006)
Lateinamerikas gefährlicher Aufschwung
in: Lateinamerika Analysen 15 (3), 225-234 - von Haldenwang, Christian (2003)
E-Government - an approach to state reform in developing countries?
(Briefing Paper 1/2003)
Opinion Pieces
- Laudage Teles, Sabine / Christian von Haldenwang (2023)
Towards a UN Tax Convention?
Bonn: German Institute of Development and Sustainability (IDOS), The Current Column of 9 October 2023 - Laudage, Sabine / Christian von Haldenwang (2021)
What the global tax reform means for developing countries
Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE), The Current Column of 8 November 2021 - von Haldenwang, Christian / Sabine Laudage / Armin von Schiller (2020)
A fundamental transformation of tax systems is needed in the wake of Covid-19
German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE), The Current Column of 29 June 2020 - von Haldenwang, Christian / Agustín Redonda (2020)
Do you know about the taxes your government does NOT collect?
Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE), The Current Column of 20 January 2020 - Haldenwang, Christian von (2018)
We need a new understanding of fairness in the international tax system
Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE), The Current Column of 14 May 2018 - von Haldenwang, Christian / Jakob Schwab (2018)
Is Trump's tax reform bad for developing countries?
Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE), The Current Column of 12 February 2018 - von Haldenwang, Christian (2016)
After Panama: developing countries need to be involved more closely in international co-operation on tax issues
Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) (The Current Column of 4 July 2016) - von Haldenwang, Christian / Armin von Schiller (2015)
Greater mobilisation of domestic revenue in developing countries – a key issue for the post-2015 agenda
Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) (The Current Column of 2 February 2015) - Christian von Haldenwang (2014)
The frayed state
Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) (The Current Column of 14 July 2014) - von Haldenwang, Christian / Oliver Morrissey / Maksym Ivanyna / Ingo Bordon / Armin von Schiller (2013)
Study on the vulnerability and resilience factors of tax revenues in developing countries
The European Union - FED - Ivanyna, Maksym / Christian von Haldenwang (2012)
A comparative view on the tax performance of developing countries: regional patterns, non-tax revenue and governance
published on Economics: the Open-Access, January 26 (Discussion Paper 10/2012) - von Haldenwang, Christian (2007)
Legitimacy – the neglected core of governance
Paper presented at the IV Annual Meeting of the European - Latin American Network on Governance for Development (REDGOB), Oxford, 07.-08.12.2006 - von Haldenwang, Christian (2006)
América Latina: los riesgos del crecimiento económico
Arbeitspapier, GTZ, Santiago de Chile - von Haldenwang, Christian (2005)
Gobernabilidad en América Latina - Una orientación para la cooperación al desarrollo
trabajo presentado en la III Reunión Anual de la Red Eurolatinoamericana de Gobernabilidad para el Desarrollo, Hamburg, 12.-13.12.2005 - von Haldenwang, Christian (2004)
Systemic Governance and Development
paper presented at the Symposium on Building Up a Public Service Oriented Government, China Institute for Reform and Development (CIRD), Haikou, China, 29 December - 1 November 2004 - Haldenwang, Christian (2003)
Systemic Governance and Development Perils and Opportunities of Political Reform in Latin America
working paper, German Development Institute (GDI), Bonn - Haldenwang, Christian von (2002)
Entwicklung und Dezentralisierung. Die Dezentralisierungspolitik der Regierung Lagos
Arbeitspapier, German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) , Bonn - von Haldenwang, Christian (2002)
Electronic government and development: does the digital divide contribute to the governance divide?
Working paper, Bonn: German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) - von Haldenwang, Christian (2002)
Immer verzweifeltere Rettungsversuche: Argentinien am Rande des Zusammenbruchs
in: Frankfurter Rundschau 23. Januar 2002 - von Haldenwang, Christian (1999)
Auswertung der Erfahrungen der GTZ und der FES mit integrierten Ansätzen für lokale Wirtschaftsförderung in Chile
unv. Gutachten im Auftrag der GTZ, Deutsches Institut für Entwicklungspolitik, Berlin
Projects
- TEFISCON – Tax Expenditures and the Fiscal Contract
- Transformative Urban Coalitions: Catalysing Urban Partnerships to Drive Systemic Transformation Towards Sustainability
- Decarbonising Cities: Assessing Governance Approaches for Transformative Change
- Stärkung von Eigeneinnahmen in Entwicklungsländern
- The social dimension of ecosystem-based adaption to climate change in Colombia
- Public procurement in Costa Rica: Potentials for promoting sustainable development paths?
- The Political Economy of Local Tax Collection in Mozambique
- Interdependent Inequalities in Latin America: Structures and Negotiations
- Social-ecological dimensions of social inequalities in Latin America
- Die Dezentralisierung der Grundsteuer in Indonesien: Wann zahlen Eliten Steuern?
- Mobilising domestic revenue in developing countries
- Youth poverty in Accra: livelihood challenges and perspectives in the context of urbanisation
- Deforestation and Forest Degradation in the Peruvian Amazon – a Multi-Level Governance Issue
- Legitimacy: problems of conceptualization and measurement
- Elaboration of a tax performance assessment tool
- Taxes, Fiscal Decentralisation and Social Cohesion in Peru
Contact
E-mail Christian.vonHaldenwang@idos-research.de
Phone +49 (0)228 94927-282
Fax +49 (0)228 94927-130
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![[Translate to English:] Logo: Geneva Graduate Institute](/fileadmin/_processed_/a/e/csm_logo_simple_GenevaGraduateInstitute_2022_RGB-small120_d687c3bd8c.png){kind=logo}
The role of tax expenditures in enabling illicit financial flows
von Haldenwang, Christian / Lucas Millán-Narotzky / Irma Mosquera Valderrama / Agustín Redonda (2024)
in: International Development Policy/Revue internationale de politique de développement 17, 1-19
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Interview with Christian von Haldenwang on the topic of "tax havens"
deutschlandradio.de, 22 February 2020 (in German language)
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Political Resource Curse: What Does Natural Resource Dependence Do to Public Revenue?
von Haldenwang, Christian / Maksym Ivanyna
Austaxpolicy blog, 31 July 2018
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Pathways to international tax governance: has the German G20 presidency made a difference?
von Haldenwang, Christian / Jakob Schwab (2018)
published on Global Summitry, 1-15