Project description 
The PhD project will investigate why people pay taxes. Tax compliance and tax morale – the intrinsic motivation to pay taxes – receive increasing attention from scholars and tax administrations. Research has identified various economic and socio-psychological determinants of tax compliance, such as audit probability, fine levels, social norms, or fairness considerations. Importantly, empirical studies of tax compliance do not reveal consistent effects, neither of economic factors nor of socio-psychological factors. To better understand these puzzling findings, an overarching approach is needed to determine when these factors influence tax behavior and when their influence is suppressed.

Social exchange theory describes the cognitive processes that people use to navigate exchange relationships. This will be combined with different models of social relations and applied to the relations of taxpayers with the relevant institutions. The project aims to (1) formulate a general theory to explain tax compliance in terms of relational models and underlying cognitive mechanisms of social exchange, (2) test multiple hypotheses derived from this theory, and (3) propose recommendations for designing communication or choice architecture of tax administrations. 

The project will use existing and original (new) survey data as well as experimental data to study individual differences in tax compliance (intentions) and tax morale, beliefs and attitudes about taxation, and cost-benefit perceptions. The project will also use secondary (archival) data and comparative surveys to study how institutions involved in tax policies and administration differ in terms of communication and how this relates to differences in tax morale and differences in compliance for various types of taxes. 
 
Job description 
The position is for four years and is hosted by the Department of Social Psychology of Tilburg University (Tilburg School of Social and Behavioral Sciences). The PhD candidate is supervised by a team consisting of dr. Florian van Leeuwen (co-promotor), dr. Christoph Kogler (co-promotor), and dr. Seger Breugelmans (promotor).  
 
The PhD candidate will use both existing (secondary) data and collect new (experimental and/or survey) data. Findings will be disseminated through peer-reviewed scientific publications, presentations at (inter)national conferences, and workshops. 
 
Responsibilities are:  

• Writing a PhD thesis 
• Planning and executing data collection (both secondary data and new data) 
• Setting up online experiments and lab experiments 
• Executing basic and advanced data analysis 
• Preparing scientific articles to be published in international journals 
• Presenting at national and international scientific conferences  
• Teaching and supervision (e.g., supervision of bachelor theses and working groups; not more than 20% of the PhD candidate’s time will be devoted to these tasks)