Publications

Here are some of my recent academic publications and working papers.

Book

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

Journal articles

2023. Developing Influence: The power of the rest in global tax governance. Review of International Political Economy 30(3): 841-864. With Rasmus Corlin Christensen and Tovony Randriamanalina. Published version (open access)

2023. “An unacceptable surrender of fiscal sovereignty”: the neoliberal turn to international tax arbitration. Perspectives on Politics 21(1): 225-240. With Todd N. Tucker. Published version (open access)

2023. Global Britain: Influencing tax policy. King’s Law Journal 34(1): 170-187. With Steven Daly. Published version (open access)

2022. The rise of China and contestation in global tax governance. Asia Pacific Business Review 28(2): 165-186. With Rasmus Corlin Christensen. (Major contribution from a Chinese scholar who wished to remain anonymous). Published version (open access)

2021. The politics of taxing multinational firms in a digital age. Journal of European Public Policy 29(5): 708-727. With Margarita Gelepithis. Published version (open access)

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. With Rasmus Christensen. Published version (open access).

2018. Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards. Review of International Political Economy 25(5):647-671. Published version (open access) | Download research materials (273MB)

2018. China’s challenge to international tax rules and implications for global economic governance. International Affairs 94(6):1287-1307. With Wilson Prichard. Published version | Accepted version (open access)

2018. The challenges for developing countries in international tax justice. Journal of Development Studies 54(10):1932-1938. Published version | Accepted version (open access)

2018. When do developing countries negotiate away their corporate tax base? Journal of International Development 30(2):233-255. Published version (open access).

2017. The UK-Colombia Tax Treaty: 80 Years in the Making. British Tax Review (4):375-384. Published version (open access)

Book chapters

2021. The politics and history of global tax governance. In: Hakelberg, Lukas and Seelkpof, Laura, Handbook of the Politics of Taxation. Chapter 16, pp.244-259. Edward Elgar. With Thomas Rixen. Published version (£).

2020. The political science of global tax governance. In: Brauner, Yariv. Research Handbook on International Taxation. Chapter 13, pp. 218-238. Edward Elgar. With Thomas Rixen. Published version (£)

2020. The IPE of global tax governance. In: Vivares, Eduardo (ed.) The Routledge Handbook to Global Political Economy: Conversations and Inquiries. London: Routledge. Published version (£).

2017. The UK’s tax treaties with developing countries during the 1970s. In: Harris, Peter and de Cogan, Dominic, (eds.) Studies in the History of Tax Law, volume 8. Hart Publishing, Oxford, UK. Published version (£) | Accepted version (open access).

2017. Tax treaty disputes: a global quantitative analysis. In: Baistrocchi, Eduardo, (ed.) A Global Analysis of Tax Treaty Disputes. Cambridge Tax Law Series. Cambridge University Press, Cambridge, UK. With Eduardo Baistrocchi. Published version (open access).

Academic working papers

2023. Inclusive and Effective International Tax Cooperation: Views From the Global South. ICTD Working Paper 172, Brighton: Institute of Development Studies. With Lucinda Cadzow, Frederik Heitmüller, Katharina Kuhn, Okanga Okanga and Tovony Randriamanalina.

2023. Tax Treaty Norms Among Lower-Income Countries and the Role of the UN Model: Past, Present and Potential. ICTD Working Paper 171, Brighton: Institute of Development Studies. With Frederik Heitmüller and Vincent Arel-Bundock.

2020. At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations. ICTD Working Paper 115, Brighton: Institute of Development Studies. With Rasmus Corlin Christensen and Tovony Randriamanalina.

2017. What makes countries negotiate away their corporate tax base? WIDER Working Paper 2017/122. Helsinki: UNU-WIDER.

2016. Measuring Tax Treaty Negotiation Outcomes: the ActionAid Tax Treaties Dataset ICTD working paper 47. Institute of Development Studies, Brighton.  (Blog post summary)

2016. A Review of Uganda’s Tax Treaties and Recommendations for Action. ICTD working paper 50. Institute of Development Studies, Brighton. With Jalia Kangave. (Blog post summary)

Dataset

2021. Tax Treaties Explorer ICTD, Institute of Development Studies, Brighton.

Selected policy papers

2024. Taxing Mobile Money in Africa: Risk and Reward. ICTD Policy Brief 10. Institute of Development Studies, Brighton. With Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro and Christopher Wales

2021. Using New Data to Support Tax Treaty Negotiation. MTI Insight 8. World Bank, Washington DC.

2021. Tax Treaties of G-24 Countries: Analysis Using a New Dataset. Intergovernmental Group of 24, Washington DC.

2020. Appropriateness of International Tax Norms to Developing Country Contexts, FACTI Background Paper 3. High-Level Panel on Financial Accountability, Transparency and Integrity. With Joy W Ndubai and Tovony Randriamanalina

2020. Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020? ICTD Summary Brief 20, Institute of Development Studies, Brighton.

2018. The European Union’s tax treaties with developing countries: Leading by example? European United Left/Nordic Green Left (GUE/NGL) in the European Parliament, Brussels. (Blog post summary)

2017. Developing countries’ role in international tax cooperation. Intergovernmental Group of 24, Washington, DC. (Blog post summary)

2015. Tax treaties in sub-Saharan Africa: a critical review Tax Justice Network – Africa, Nairobi, Kenya. (Blog post summary)

2014. Tax-motivated illicit financial flows: A guide for development practitioners U4 Issue 2014:2, Chr. Michelsen Institute, Bergen, Norway.