Dr Martin Hearson is a Research Fellow at the Institute of Development Studies, where he is a Research Director of the International Centre for Tax and Development (ICTD). His research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. He uses field interviews, archival documentation and novel datasets to study how international tax agreements are negotiated. Before joining ICTD, Martin was a fellow in international political economy at the London School of Economics and Political Science, and before that he spent a decade working in the charity sector. He is the author of “Imposing Standards: The North-South Dimension to Global Tax Politics,” published by Cornell University Press.