Armin Von Schiller
Biographic Data
| ID | 4379262 |
|---|---|
| NAME | Armin Von Schiller |
| GIVEN NAMES | Armin |
| FAMILY NAME | Von Schiller |
| SIGNATURE | VON SCHILLER A |
| AFFILIATIONS | German Institute of Development and Sustainability |
| ORCID | 0000-0001-5172-8227 |
| VERIFIED | Yes |
| TOTAL WORKS | 11 |
| TOTAL CITATIONS | 28 |
| WORKS AS AUTHOR | 11 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2014 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 2 |
Social Cohesion
Social cohesion is crucial to increasing societies’ resilience to shocks and to enabling sustainable futures. Amidst growing tensions and polarization in all world regions, social cohesion ranks high on the agendas of researchers, decision-makers and international organizations. Despite the strong interest in the topic, there are major constraints to understanding its patterns, causes and effects: the lack of a common conceptualization and measur…
E‐government and citizen‐state relations
E‐government services are often heralded as a silver bullet for governments willing to engage more meaningfully with citizens. Evidence on the effectiveness of these measures for improving citizen‐state relations is scarce, however. Most studies examining e‐government focus on efficiency considerations; few consider potential effects on citizen‐state relations. The present study analyses the effect of an information treatment about the availabili…
Which Messages Motivate Tax Compliance in Low Administrative Capacity Settings? Experimental Evidence From Two Mozambican Municipalities
Over the past two decades, tax nudging has gained popularity as a method to boost tax compliance and help revenue authorities increase tax collection. However, most evidence on the effect of behaviourally informed tax letters comes from environments with high administrative capacity, which raises doubts about its generalizability. Against this background, this article tests the compliance effect of including messages that trigger deterrence or re…
What works in democracy support? How to fill evidence and usability gaps through evaluation
The evidence generated and used in development cooperation has changed remarkably over the last decades. When it comes to the field of democracy support, these developments have been less significant. Routinised, evidence-based programming is far from a reality here. Compared to other fields, the goals of the interventions and assumed theories of change remain underspecified. Under these circumstances, evaluating and learning is difficult, and as…
Defining a sustainable development target space for 2030 and 2050
With the establishment of the sustainable development goals (SDGs), countries worldwide agreed to a prosperous, socially inclusive, and environmentally sustainable future for all. This ambition, however, exposes a critical gap in science-based insights, namely on how to achieve the 17 SDGs simultaneously. Quantitative goal-seeking scenario studies could help explore the needed systems' transformations. This requires a clear definition of the "tar…
Social protection and revenue collection
Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the concept of the “fiscal contract” as the key theoretical lens to understand the often neglected potential joint effects of social protection and revenue colle…
Taxing Higher Incomes
When do high-income earners get ‘on board’ with the fiscal contract and accept paying a larger share of the tax burden? Progressive taxes perform particularly poorly in developing countries. We argue that the common opposition of the affluent to more progressive taxation is not merely connected to administrative limitations to coercively enforce compliance, but also to the uncertainty that high-income earners associate with the returns to taxes. …
The Politics of Taxation
Domestic revenue mobilisation has received growing attention in recent years. International players such as the Organisation for Economic Co-operation and Development (OECD), the World Bank and the G20 are calling for more determined action to combat tax evasion and avoidance. Developing countries are urged to increase their own tax collection. However, implementing and sustaining tax reforms has proven to be a challenging task for many governmen…
Business Organisations, Party Systems and Tax Composition in Developing Countries
This paper explores the relationship between socio-political institutions and tax composition in developing countries. It argues that strong business organisations and stable political party systems reduce the uncertainty of fiscal contracts for economic elites. The decrease in uncertainty leads elites to accept a larger share of the tax burden, which governments then collect using progressive tax types more intensively. To illustrate this claim,…
Tax Revenue Performance and Vulnerability in Developing Countries
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 and political regimes. This gives a richer characterisation than previous studies. Lower income countries are vulnerable to shocks, especially in terms of trade (associated with the greatest revenue loss): democratic regimes seem to be less vulnerable …
Tax Collection in Developing Countries – New Evidence on Semi-Autonomous Revenue Agencies (Saras)
Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state-taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SA…
Taxing Higher Incomes
When do high-income earners get ‘on board’ with the fiscal contract and accept paying a larger share of the tax burden? Progressive taxes perform particularly poorly in developing countries. We argue that the common opposition of the affluent to more progressive taxation is not merely connected to administrative limitations to coercively enforce compliance, but also to the uncertainty that high-income earners associate with the returns to taxes. …
Social protection and revenue collection
Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the concept of the “fiscal contract” as the key theoretical lens to understand the often neglected potential joint effects of social protection and revenue colle…
E‐government and citizen‐state relations
E‐government services are often heralded as a silver bullet for governments willing to engage more meaningfully with citizens. Evidence on the effectiveness of these measures for improving citizen‐state relations is scarce, however. Most studies examining e‐government focus on efficiency considerations; few consider potential effects on citizen‐state relations. The present study analyses the effect of an information treatment about the availabili…
Tax Collection in Developing Countries – New Evidence on Semi-Autonomous Revenue Agencies (Saras)
Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state-taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SA…
The Politics of Taxation
Domestic revenue mobilisation has received growing attention in recent years. International players such as the Organisation for Economic Co-operation and Development (OECD), the World Bank and the G20 are calling for more determined action to combat tax evasion and avoidance. Developing countries are urged to increase their own tax collection. However, implementing and sustaining tax reforms has proven to be a challenging task for many governmen…
Business Organisations, Party Systems and Tax Composition in Developing Countries
This paper explores the relationship between socio-political institutions and tax composition in developing countries. It argues that strong business organisations and stable political party systems reduce the uncertainty of fiscal contracts for economic elites. The decrease in uncertainty leads elites to accept a larger share of the tax burden, which governments then collect using progressive tax types more intensively. To illustrate this claim,…
Tax Revenue Performance and Vulnerability in Developing Countries
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 and political regimes. This gives a richer characterisation than previous studies. Lower income countries are vulnerable to shocks, especially in terms of trade (associated with the greatest revenue loss): democratic regimes seem to be less vulnerable …
Taxing Higher Incomes
When do high-income earners get ‘on board’ with the fiscal contract and accept paying a larger share of the tax burden? Progressive taxes perform particularly poorly in developing countries. We argue that the common opposition of the affluent to more progressive taxation is not merely connected to administrative limitations to coercively enforce compliance, but also to the uncertainty that high-income earners associate with the returns to taxes. …
Social protection and revenue collection
Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the concept of the “fiscal contract” as the key theoretical lens to understand the often neglected potential joint effects of social protection and revenue colle…
Defining a sustainable development target space for 2030 and 2050
With the establishment of the sustainable development goals (SDGs), countries worldwide agreed to a prosperous, socially inclusive, and environmentally sustainable future for all. This ambition, however, exposes a critical gap in science-based insights, namely on how to achieve the 17 SDGs simultaneously. Quantitative goal-seeking scenario studies could help explore the needed systems' transformations. This requires a clear definition of the "tar…
What works in democracy support? How to fill evidence and usability gaps through evaluation
The evidence generated and used in development cooperation has changed remarkably over the last decades. When it comes to the field of democracy support, these developments have been less significant. Routinised, evidence-based programming is far from a reality here. Compared to other fields, the goals of the interventions and assumed theories of change remain underspecified. Under these circumstances, evaluating and learning is difficult, and as…
Which Messages Motivate Tax Compliance in Low Administrative Capacity Settings? Experimental Evidence From Two Mozambican Municipalities
Over the past two decades, tax nudging has gained popularity as a method to boost tax compliance and help revenue authorities increase tax collection. However, most evidence on the effect of behaviourally informed tax letters comes from environments with high administrative capacity, which raises doubts about its generalizability. Against this background, this article tests the compliance effect of including messages that trigger deterrence or re…
Social Cohesion
Social cohesion is crucial to increasing societies’ resilience to shocks and to enabling sustainable futures. Amidst growing tensions and polarization in all world regions, social cohesion ranks high on the agendas of researchers, decision-makers and international organizations. Despite the strong interest in the topic, there are major constraints to understanding its patterns, causes and effects: the lack of a common conceptualization and measur…
E‐government and citizen‐state relations
E‐government services are often heralded as a silver bullet for governments willing to engage more meaningfully with citizens. Evidence on the effectiveness of these measures for improving citizen‐state relations is scarce, however. Most studies examining e‐government focus on efficiency considerations; few consider potential effects on citizen‐state relations. The present study analyses the effect of an information treatment about the availabili…
Economics (8 works) · Political science (8 works) · Business (7 works) · Public economics (7 works) · Taxation and Compliance Studies (7 works) · Fiscal Policy and Economic Growth (5 works) · Revenue (5 works) · Corporate Taxation and Avoidance (4 works) · Finance (4 works) · Law (4 works)