The Fiscal Institute Tilburg is looking for a PhD researcher interested to examine the economic effects of policies of taxing pension income. The Netherlands had adopted an EET system to tax pension income. Combined with current income tax policies, this system implies a huge implicit subsidy on pension savings. This may have important effects upon capital markets, labour markets, public finances and the income distribution. Given the large structural surplus on the current account, the question arises whether the combination of EET system and current tax policies is efficient: or do alternative schemes exist that would imply a higher level of efficiency?

This project brings together economic theory (like that of public finance and welfare economics), empirics (of the elasticity of hours worked and the elasticity of taxable income) and institutional details (like that of the income taxation scheme and the scheme of pensions in the country of analysis). Insights from psychology (behavioural economics) and from law (fairness) are integrated into the analysis. We refer to below for a more detailed job description.

The heterogeneity of economic agents (and their behaviour) can only be well understood by making use of (modern) economic theory, empirics and knowledge about institutions. Therefore the PhD student will be supervised by people with a background in public finance and tax economics.

In particular, the successful candidate for this project is expected to:

- undertake research alone or with the supervisors;

- be an active member of FIT and TISEM, especially by organizing and participating in events and activities, and presenting and discussing research output regularly with the research group;

- contribute to the courses in which FIT is involved and supervise theses.

Applicants must have:

- a Master’s degree in Economics or Finance, preferably a Research Master in Economics or a Research Master in Finance

- genuine interest in public finance and the economic effects of taxation;

- strong analytical skills. Experience with empirical research would be an asset (otherwise, willingness to acquire such knowledge rapidly);

- excellent command of English both written and spoken. Dutch would also be an asset, but is not a necessary condition;

- ambition to perform top-level research and occasionally teach, ability to work autonomously and within a team, and interest in interacting and delivering within a group in a multidisciplinary, international environment;

- assist in the organization of high-level academic events.

Fixed-term contract: 4 years.

FIT provides academic education to tax lawyers and tax economist and conducts research in the field of Dutch and international taxation. It is an interfaculty institute at Tilburg University, comprising the Department of Tax Law (Tilburg Law School) and the Department of Tax Economics (TiSEM). Tilburg University is rated among the top Dutch employers and has excellent terms of employment. The appointment will be for a period of 4 years. The selected candidate will initially be appointed for 18 months, with an extension for the following 30 months on the basis of a positive evaluation.

The selected candidate will be ranked in the Dutch university employment system (UFO). The starting gross salary is €2.222,- per month (for a full-time appointment) in the first year, up €2.840,- in the final year. There is a holiday allowance (8% in May), and end-of-year bonus (8.3% in December). All university employees are covered by the so-called civil servants pension fund (ABP). Researchers from outside the Netherlands may qualify for a tax-free allowance equal to 30% of their taxable salary. The university will apply for such an allowance on their behalf. The university offers very good fringe benefits (it is one of the best non-profit employers in the Netherlands), such as an options model for terms and conditions of employment and excellent reimbursement of moving expenses.

Tilburg School of Economics and Management (TiSEM) staat hoog aangeschreven. Het onderzoek, verenigd in CentER, behoort tot de Europese top. De Bachelor- en Masteropleidingen, waarvan er drie Bachelors en zestien Masters volledig in het Engels worden verzorgd, staan op de internationale kaart met het in 2002 verworven AACSB-keurmerk. Medewerkers en studenten vormen een ambitieuze, internationale gemeenschap.

Tilburg School of Economics and Management