Imposing Standards

"Imposing Standards" by Martin Hearson is a compelling exploration of the international tax landscape and its profound effects on the Global South. Published in 2021, this insightful 277-page book shifts the narrative away from tax havens and the Global North, highlighting how existing international tax rules hinder developing countries’ abilities to efficiently tax businesses. Hearson argues that even when not directly exploited by tax evaders, these rules impose significant restrictions that prevent the Global South from accessing essential revenue needed for growth and development. With a well-researched approach, Hearson offers a critical analysis that aims to reshape the political discussion around international tax reform. This book is perfect for those interested in economics, global equity, and the challenges faced by developing nations in the current financial climate. Dive into "Imposing Standards" and gain a deeper understanding of the urgent need to revamp international tax standards for a fairer global economy.