Martin Hearson

I’m a Research Fellow at the Institute of Development Studies, and International Tax Programme Lead for the International Centre for Tax and Development (ICTD). I study the politics of global tax governance, with a focus on lower-income countries.

2021. Imposing Standards: The North-South Dimension to Global Tax Politics. Cornell University Press. Homepage.

2022. The rise of China and contestation in global tax governance. Asia Pacific Business Review. With Rasmus Corlin Christensen. Major contribution from a Chinese scholar who wished to remain anonymous. Published version (open access, advance)

2021. The politics of taxing multinational firms in a digital age. Journal of European Public Policy. With Margarita Gelepithis. Journal of European Public Policy. Published version (open access, advance)

2021. “An unacceptable surrender of fiscal sovereignty”: the neoliberal turn to international tax arbitration. Perspectives on Politics. With Todd N. Tucker. Published version (open access, advance)