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Christian von Haldenwang

Christian von Haldenwang is a Senior Researcher with the German Institute of Development and Sustainability (IDOS). He works on taxation, decentralisation and urban governance, digitalisation, and legitimacy. Christian is a co-lead of the Tax Expenditures Lab and and co-founder of the Global Tax Expenditures Database (GTED).
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Publications

Journal Article

Tax Revenue Performance and Vulnerability in Developing Countries

May 2016
Oliver Morrissey, Christian von Haldenwang, Armin von Schiller, Maksym Ivanyna & Ingo Bordon
Journal Article

The Politics of Taxation: Introduction to the Special Section

May 2016
Mick Moore, Wilson Prichard, Giulia Mascagni, Muhammad Mujtaba Piracha, Samuel Jibao, Armin von Schiller, Christian von Haldenwang, Maksym Ivanyna, Ingo Bordon, Oliver Morrissey & Mirza Hassan
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Blogs

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One hundred dollar banknotes flying and streaming from white box, isolated on white background.
April 2026|
Blog

Why tax expenditure reporting is a missing link in financing for development

by Alexandra Readhead, Agustín Redonda, Christian von Haldenwang, Giovanni Occhiali, Giulia Mascagni & Harshil Parekh

With aid budgets shrinking and debt vulnerabilities mounting, the $4 trillion governments forgo annually through exemptions, credits, and preferential rates demands greater transparency and accountability. The Coalition on Tax Expenditure Reform argues that minimum reporting standards are a precondition for reform and should be a priority for the G7 and G20….

busy street in Nairobi city centre
April 2025|
Blog

FfD4 Countdown: A Watered-Down Proposal on Tax Expenditures Risks Undermining Countries’ Domestic Revenue Mobilisation

by Alexandra Readhead, Agustín Redonda, Christian von Haldenwang, Giovanni Occhiali & Hazel Granger

Governments’ decisions to grant preferential tax treatments have a direct impact on their ability–or inability–to finance…

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International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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