The Fiscal Institute Tilburg is looking for a PhD researcher interested to examine the economic effects of tax policies. Taxation and tax policies attract a lot of attention nowadays and get a lot of media attention as well. Some people claim that multinational firms pay too little taxes. Others worry about the different tax treatment of incorporated and unincorporated firms. The taxation of the latter firms is often based on the personal tax system which also raises the issue to what extent employees differ from self-employed and whether they have to be treated differently in the tax system. From different perspectives, tax reforms are proposed to remedy some of these claims. One of the goals of this research project is to analyse the tax burden of firms and the differences for various types of firms, preferably using micro data from Statistics Netherlands. Another goal is to analyse the impact that taxes and tax reforms have on entrepreneurship and the legal system of the firm. The heterogeneity of economic agents (and their behaviour) can only be well understood by making use of (modern) economic theory, empirics and the institutional details of the tax system. 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 empirical 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 and knowledge of empirical research methods. Experience with empirical research methods 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 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