Person

Martin Hearson

Martin Hearson

Research Fellow

Martin’s research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries.

Dr Martin Hearson is a Research Fellow at the Institute of Development Studies, where he is also the Lead of the International Tax Programme and Research Director for the International Centre for Tax and Development (ICTD). 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.

Pronouns: He/his/him

ICTD Publications

View all ICTD publications authored by Martin Hearson

Doctoral Supervision

Martin currently supervises Farooq Chatha, ‘The Enigma of Tax Policy Transfer in Pakistan’.

ORCID
ORCID
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Research

Centre

International Centre for Tax and Development (ICTD)

The International Centre for Tax and Development (ICTD) provides research evidence that supports developing countries in raising domestic revenues equitably and sustainably, in a manner that is conducive to pro-poor economic growth and good governance.

Opinions

Publications

Working Paper

The International Tax Regime Complex: Understanding Change in Global Tax Governance

ICTD Working Paper 212

Following a landmark vote in the UN General Assembly in December 2023, negotiations are taking place that will lead to a new framework convention on tax. While the UN is not new to international tax cooperation, ambitions for the convention extend beyond the remit of its current expert committee...

Katharina Kuhn & 4 others

15 October 2024

Martin Hearson’s recent work

Past Event

Roundtable: The UN Framework Tax Convention

Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been convened and a zero draft terms of reference (TOR) for a future UN Framework Tax Convention has been published. An amended version of the TOR is set to be...

12 July 2024

News

Launch of the Tax Treaties Explorer: New data for better negotiation

The use of tax treaties by developing countries is controversial: Best case scenario? Tax treaties help attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario? They become a vehicle for multinational tax avoidance leading to huge...

8 December 2021