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Martin Hearson
Research fellow at the Institute of Development Studies in the UK. Studies how lower-income countries navigate international tax negotiations.
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Jun 6, 2025
• 22min
The 15% solution part 2: can a global tax make the world fairer?
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Mend Mariwany, a producer for The Conversation Weekly, teams up with Martin Hearson, a research fellow at the Institute of Development Studies specializing in global tax negotiations. They delve into the groundbreaking agreement requiring multinational companies to pay at least 15% in corporate tax. The conversation highlights the challenges of implementing this tax framework and the historical context of global tax governance. They discuss the implications for lower-income countries and the growing influence of the UN in reshaping international tax decision-making.
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