Publications

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

Journal articles

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 (free link) | Accepted version (open access)

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

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

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 Working paper, 47. Institute of Development Studies, International Centre for Tax and Development, Brighton, UK.  (Blog post summary)

2016. A Review of Uganda’s Tax Treaties and Recommendations for Action. Working paper, 50. Institute of Development Studies, International Centre for Tax and Development, London, UK. With Jalia Kangave. (Blog post summary)

Dataset

2016. Tax treaties dataset. Institute of Development Studies, International Centre for Tax and Development, Brighton, UK. (Blog post summary)

Selected policy papers

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.

Academic repositories

Some of my publications are also available at: