Tax expenditures: The hidden side of government spending by Agustin Redonda, Christian von Haldenwang published by VOXEU (6/2021) Tax expenditures – such as tax incentives for firms, tax deductions for households, and lower tax rates for specific goods and services – are both widespread…
Tax revenue performance and vulnerability in developing countries by Oliver Morrissey, Christian von Haldenwang, Armin Schiller, Maksym Ivanyna and Ingo Bordon published by The Journal of Development Studies (5/2016). “…We find a negative relationship between manufacturing exports and revenue…
The politics of taxatio: Introduction to the special section by Christian von Haldenwang and Armin von Schiller published The Journal of Development Studies (2016). “…Developing countries are urged to increase their own tax collection. However, implementing and sustaining tax…