Research in Brief

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Working Paper

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Journal Article

Platform Disempowerment: Business Power and the Taxation of Digital Financial Services

February 2026
Mary Abounabhan, Florence Dafe, Martin Hearson

Partner PublicationPolicy Brief

The G20’s Crucial Role in an Uncertain Landscape of International Tax Cooperation

November 2025
Suranjali Tandon, Martin Hearson, Frederik Heitmüller, Florian Dierich

Policy Brief

The Tax Era of Development: Taxing Smarter for Equity, Growth, and Resilience

June 2025
Max Gallien, Martin Hearson, Giulia Mascagni, Giovanni Occhiali, Daisy Ogembo, Vanessa van den Boogaard

Research in Brief

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

May 2025
Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller, Martin Hearson, Tovony Randriamanalina

Virtual

6 June 2024 – 12:00

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Timezone: UTC

Free online event celebrating the work of tax justice expert, Professor Sol Picciotto, in a special issue of the Journal on Financing for Development.

Virtual

6 February 2024 – 13:00

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Timezone: Europe/London

At a time when many African countries are facing strong fiscal pressures, the rapidly growing digital financial services sector – in particular mobile money – is a natural source to which some have turned in search of tax revenue. But