Publications

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

Journal articles

Hearson, Martin (In press) The challenges for developing countries in international tax justice. Journal of Development Studies. Published version (£)Accepted version.

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

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

Book chapters

Hearson, Martin (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.

Baistrocchi, Eduardo and Hearson, Martin (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. Published version (£).

Academic working papers

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

Hearson, Martin (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)

Hearson, Martin and Kangave, Jalia (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.  (Blog post summary)

Dataset

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

Selected policy papers

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

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

Hearson, Martin (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:

 

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