The new politics of global tax governance: taking stock a decade after the financial crisis

Rasmus Corlin Christensen & Martin Hearson (2019). The new politics of global tax governance: taking stock a decade after the financial crisis, Review of International Political Economy, 26:5, 1068-1088 As the new academic year gets underway, it’s time for me to promote a review piece that Rasmus Christensen and I published over the summer. We… Continue reading The new politics of global tax governance: taking stock a decade after the financial crisis

Transnational expertise and the expansion of the international tax regime

Hearson, M, 2018. Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards. Review of International Political Economy 25(5):647-671. We are living through a period of instability and change in the international tax regime, perhaps unprecedented in its depth and duration. It’s driven by economic and political changes, such as austerity politics, the digitisation… Continue reading Transnational expertise and the expansion of the international tax regime

The European Union’s tax treaties with developing countries: leading by example?

Yesterday a report I wrote for the European United Left/Nordic Green Left (GUE/NGL) group in the European Parliament was published. It was used as input for a hearing of the Parliament’s TAX3 committee, at which Hannah Tranberg from ActionAid, Eric Mensah from the Ghana Revenue Authority and UN Tax Committee, and Sandra Gallina of DG Trade… Continue reading The European Union’s tax treaties with developing countries: leading by example?

The Colombia UK tax treaty: 80 years in the making

Hearson, M, 2017. The UK-Colombia Tax Treaty: 80 Years in the Making. British Tax Review (4):375-384. Today at 2.30pm, the UK parliament’s Third Delegated Legislation Committee will debate tax treaties with Lesotho and Colombia. It will be interesting to see how much debate really takes place, a matter on which I’ve commented before once or… Continue reading The Colombia UK tax treaty: 80 years in the making

Three new publications

Summer in academia is a time for tidying up, so I have updated the page of this site with my publications. Here are three recently published items, with links to downloadable versions and their abstracts: The challenges for developing countries in international tax justice (link is to PDF of accepted version) This is a review… Continue reading Three new publications

Tax: an international political economy reading list

The George Peabody Library in Baltimore. By Matthew Petroff (Own work) [CC BY-SA 3.0 (http://creativecommons.org/licenses/by-sa/3.0)], via Wikimedia Commons

It’s been a while, but I’m back. One thing I did while the blog was silent was give a couple of lectures on tax and offshore, as part of broader courses I taught on international political economy and finance. In doing so I realised that the literature on international tax relations is not as sparse… Continue reading Tax: an international political economy reading list