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.

He uses field interviews, archival documentation and novel datasets to study how international tax agreements are negotiated. Before joining the International Centre for Tax and Development, Martin was a fellow in international political economy at the London School of Economics, teaching courses on political economy and global financial governance. He spent a decade working in the charity sector, and continues to collaborate with development NGOs and intergovernmental organisations in much of his research. He leads the ICTD’s research programme on international taxation.

ICTD Publications

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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.


Working Paper

A Review of Uganda’s Tax Treaties and Recommendations for Action

ICTD Working Paper 50

In June 2014, Uganda announced the temporary cessation of bilateral tax treaty negotiations, and a review of its policy towards such treaties. The main effect of tax treaties is to divide up the ‘rights’ to tax cross-border investment between the state parties, which reduces the possibility...

29 April 2016