Christian von Haldenwang

Bio: Christian von Haldenwang is an academic researcher from German Development Institute. The author has contributed to research in topics: Revenue & Tax revenue. The author has an hindex of 15, co-authored 35 publications receiving 614 citations. Previous affiliations of Christian von Haldenwang include United Nations Economic Commission for Latin America and the Caribbean & Deutsche Gesellschaft für Internationale Zusammenarbeit.

Electronic Government (E-Government) and Development

Abstract: E-government denotes the strategic, co-ordinated use of information and communication technologies (ICT) in public administration and political decision-making. The benefits it is expected to deliver are greater efficiency of the institutions concerned, improvements in public services, and political participation and transparency. But fast results can only be expected where a sound institutional base and good technical and infrastructural facilities already exist. In the foreseeable future, the introduction of e-government will mainly be confined to the industrialised and more advanced developing countries. However, potential uses are also opening up for the poorer countries. In many cases, the obstacles to reform are not so much financial and infrastructural difficulties as political blockades. Development cooperation can use e-government as a means of supporting partner countries in devising and implementing political and administrative reforms and in improving market-oriented frameworks. Beyond the imm...

Tax Revenue Performance and Vulnerability in Developing Countries

Abstract: This paper addresses vulnerability of revenue to external shocks using export composition to capture economic structure and differentiating countries according to income levels, resource endowments...

The relevance of legitimation – a new framework for analysis

Abstract: The legitimacy of political orders is an important reference point in political analysis, but the concept is difficult to operationalize and measure – particularly in those countries where legitimacy is critical, i.e. cases of political transformation, non-democratic rule and high state fragility. To be successful, legitimation (the process by which legitimacy is procured) has to fulfil two functions: relate demands for legitimation to government performance (the ‘demand cycle’), and relate legitimacy claims issued by the rulers to behavioural patterns of the ruled (the ‘supply cycle’). Looking at the recent academic debate, the article finds that empirical research has largely ignored the demand cycle, while attempts to explore the relationships underlying the supply cycle tend to suffer from misconceptions of basic terms. The article proposes a framework for empirical enquiry that addresses both shortcomings.

Do Democracies Tax More? Political Regime Type and Taxation

Abstract: A growing body of literature suggests that political regime type matters in determining taxation. However, research on the relationship of political regimes to taxation yields mixed results. To what extent does the democratic or authoritarian character of the polity impact on the level of taxation? The paper investigates the relationship between political regimes and tax-to-gross domestic product ratio, using a panel dataset of 131 countries and covering the period 1990–2008. Findings suggest that the character of the polity affects taxation, but there is no linear trend in favour of democracy. Rather, the results indicate a U-shaped relationship between polity and tax ratio. Copyright © 2015 John Wiley & Sons, Ltd.

A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-tax Revenue and Governance

Abstract: Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an approach to bridge the gap between probabilistic statements based on statistical analyses, and country-specific information. Rather than defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of countries should put governments, donors and international organisations in a better position to decide on tax reform programmes and aid modalities.

Promoting transparency and accountability through ICTs, social media, and collaborative e‐government

Abstract: Purpose – The purpose of this paper is to examine the ways in which governments build social media and information and communication technologies (ICTs) into e‐government transparency initiatives, to promote collaboration with members of the public and the ways in members of the public are able to employ the same social media to monitor government activities.Design/methodology/approach – This study used an iterative strategy that involved conducting a literature review, content analysis, and web site analysis, offering multiple perspectives on government transparency efforts, the role of ICTs and social media in these efforts, and the ability of e‐government initiatives to foster collaborative transparency through embedded ICTs and social media.Findings – The paper identifies key initiatives, potential impacts, and future challenges for collaborative e‐government as a means of transparency.Originality/value – The paper is one of the first to examine the interrelationships between ICTs, social media, and c...

The role of the constant and linear terms in cointegration analysis of nonstationary variables : Cointegrated systems. I

Abstract: The autoregressive model for cointegrated variables is analyzed with respect to the role of the constant and linear terms. Various models for 1(1) variables defined by restrictions on the deterministic terms are discussed, and it is shown that statistical inference can be performed by reduced rank regression. The asymptotic distributions of the test statistics and estimators are found. A similar analysis is given for models for 1(2) variables with a constant term.