Martin Hearson
I’m a Research Fellow at the Institute of Development Studies, and a Research Director of the International Centre for Tax and Development (ICTD). I study the politics of global tax governance, with a focus on lower-income countries and rising powers.
2025. Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It. ICTD Policy Brief 14, Brighton: Institute of Development Studies. With Giovanni Occhiali, Giulia Mascagni and Wilson Prichard
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)
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. 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)