PhD Position 'Why Are the Super-Rich So Tax-Averse?'

‘Why Are the Super-Rich So Tax-Averse?’

Our NWO-funded project, led by prof. Marlies Glasius, has two vacancies for PhD candidates.

The first position is for a project on legal tax avoidance by means of relocation. Who moves to low tax countries, and what motivates them? Is it simply those super-rich people who stand most to gain financially from such a move, or are other factors at play? What are the barriers to relocating? What are the political and media discourses on super-rich tax flight and do they reflect economic realities? Are they similar across different European countries, and do they change over time? What are the sources of such discourses?

The second position is about (mostly illegal) tax evasion by the super-rich through the use of tax havens. It proposes to use the data of the Offshore Leaks Database in order to better understand who puts their money in tax havens, and what motivates them. Is it the super-rich with the heaviest tax burden? Are super-rich citizens of some European countries more inclined to use tax havens than others? Is such tax evasion associated with luxurious lifestyles and with places where the super-rich gather? And how do the super-rich respond when data leaks expose their secret holdings? The project concerns personal, not corporate taxation, with a focus on European countries. For the full text of the project proposal, see: https://www.uva.nl/en/profile/g/l/m.e.glasius/m.e.glasius.html#Politics-of-the-SuperRich

What are you going to do

You will develop your own PhD project within the broader *Tax Averse* project: while we expect you to build upon its central questions and premises, we also encourage you to introduce new questions, case studies or methods based on your own expertise and interests.

You will

• pursue a PhD in the social sciences and participate in the AISSR PhD programme;
• collect and analyse qualitative and/or quantative research data;
• work towards a PhD thesis either as a collection of articles or as a monograph;
• participate in meetings of the project research group and help organise project-related activities such as academic and stakeholder workshops;
• present your work at national and international conferences;
• teach (10% of your working time) within the Department of Political Science.

What do you have to offer

If the questions posed above are fascinating to you, and you love academic research and writing, you should apply. The ideal candidate for Project 1 would have

• a Master’s degree in political economy, political science, sociology or communication science;
• proven research talent in a relevant field, demonstrated by a Master thesis and/or a published article or research report;
• qualitative and quantitative research skills.

The ideal candidate for Project 2 would have

• a Master’s in political economy, political science, sociology or geography;
• proven research talent in a relevant field, demonstrated by a Master thesis and/or a published article or research report;
• familiarity with causal inference and quantitative research skills. GIS skills, experience with spatial weighting and/or social network analysis would be desirable.

What else do we offer you

We offer a temporary employment contract of 38 hours per week for a maximum term of four years. The initial employment is for one year. Following a positive assessment, this term will be extended by a maximum of three years, which should result in the conferral of a doctorate.

Based on a full-time appointment (38 hours per week) the gross monthly salary will range from €3,204 in the first year to €4,051 (scale P) in the last year. The UFO profile PhD candidate is applicable.

We additionally offer an extensive package of secondary benefits, including 8% holiday allowance and a year-end bonus of 8.3%.

Salary and conditions in line with the Collective Labour Agreement of Dutch Universities.

You will attend courses offered by the AISSR and the Graduate School of Social Sciences as part of the PhD program. In addition to doing research, publicizing your findings, and participating in both national and international academic events, you will be involved in teaching (roughly 10% of your time).

In this team, you will work

You will be part of a small core team centered on the *Tax Averse* project, embedded within the programme group Transnational Configurations, Conflict and Governance and the Department of Political Science. While the two PhD candidates work closely together, each will develop their own academic profile. The composition of the supervisory team will be tailored to the specific thematic focus of the two PhD projects.

The super-rich avoid and evade personal taxation a great deal, but why are they so tax-averse? Is it simply what anyone would do, given the opportunity? Or is it their social environment that makes them think avoiding and evading is appropriate? UvA’s Political Science department has two vacancies for PhD candidates to tackle these questions.

‘Why Are the Super-Rich So Tax-Averse?’

Our NWO-funded project, led by prof. Marlies Glasius, has two vacancies for PhD candidates.

The first position is for a project on legal tax avoidance by means of relocation. Who moves to low tax countries, and what motivates them? Is it simply those super-rich people who stand most to gain financially from such a move, or are other factors at play? What are the barriers to relocating? What are the political and media discourses on super-rich tax flight and do they reflect economic realities? Are they similar across different European countries, and do they change over time? What are the sources of such discourses?

The second position is about (mostly illegal) tax evasion by the super-rich through the use of tax havens. It proposes to use the data of the Offshore Leaks Database in order to better understand who puts their money in tax havens, and what motivates them. Is it the super-rich with the heaviest tax burden? Are super-rich citizens of some European countries more inclined to use tax havens than others? Is such tax evasion associated with luxurious lifestyles and with places where the super-rich gather? And how do the super-rich respond when data leaks expose their secret holdings? The project concerns personal, not corporate taxation, with a focus on European countries. For the full text of the project proposal, see: https://www.uva.nl/en/profile/g/l/m.e.glasius/m.e.glasius.html#Politics-of-the-SuperRich

What are you going to do

You will develop your own PhD project within the broader *Tax Averse* project: while we expect you to build upon its central questions and premises, we also encourage you to introduce new questions, case studies or methods based on your own expertise and interests.

You will

• pursue a PhD in the social sciences and participate in the AISSR PhD programme;
• collect and analyse qualitative and/or quantative research data;
• work towards a PhD thesis either as a collection of articles or as a monograph;
• participate in meetings of the project research group and help organise project-related activities such as academic and stakeholder workshops;
• present your work at national and international conferences;
• teach (10% of your working time) within the Department of Political Science.

What do you have to offer

If the questions posed above are fascinating to you, and you love academic research and writing, you should apply. The ideal candidate for Project 1 would have

• a Master’s degree in political economy, political science, sociology or communication science;
• proven research talent in a relevant field, demonstrated by a Master thesis and/or a published article or research report;
• qualitative and quantitative research skills.

The ideal candidate for Project 2 would have

• a Master’s in political economy, political science, sociology or geography;
• proven research talent in a relevant field, demonstrated by a Master thesis and/or a published article or research report;
• familiarity with causal inference and quantitative research skills. GIS skills, experience with spatial weighting and/or social network analysis would be desirable.

What else do we offer you

We offer a temporary employment contract of 38 hours per week for a maximum term of four years. The initial employment is for one year. Following a positive assessment, this term will be extended by a maximum of three years, which should result in the conferral of a doctorate.

Based on a full-time appointment (38 hours per week) the gross monthly salary will range from €3,204 in the first year to €4,051 (scale P) in the last year. The UFO profile PhD candidate is applicable.

We additionally offer an extensive package of secondary benefits, including 8% holiday allowance and a year-end bonus of 8.3%.

Salary and conditions in line with the Collective Labour Agreement of Dutch Universities.

You will attend courses offered by the AISSR and the Graduate School of Social Sciences as part of the PhD program. In addition to doing research, publicizing your findings, and participating in both national and international academic events, you will be involved in teaching (roughly 10% of your time).

In this team, you will work

You will be part of a small core team centered on the *Tax Averse* project, embedded within the programme group Transnational Configurations, Conflict and Governance and the Department of Political Science. While the two PhD candidates work closely together, each will develop their own academic profile. The composition of the supervisory team will be tailored to the specific thematic focus of the two PhD projects.