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PhD candidate in Neuroscience of the Tax Profession
3 weken geleden
PhD candidate in Neuroscience of the Tax Profession (1.0 FTE)
Vacancy number: 14926
The Department of Tax Law of Leiden Law School at Leiden University, in collaboration with the Psychology Institute, has a vacancy for a PhD Candidate (1.0 fte)
Are you interested in the neural processes that support corporate tax avoidance by professionals? Are you a student of psychology, cognitive neuroscience or tax law who wants to apply insights from the field to real-world problems? Consider applying, and gain skills and knowledge to conduct cutting-edge multidisciplinary research on emotion and cognition in the context of the tax profession.
What you will do
As a PhD candidate you will work on a four-year research project in the department of Tax Law at the Faculty of Law and the department of Social, Economic and Organizational Psychology at the Faculty of Social and Behavioural Sciences. This PhD project will be supervised by a multidisciplinary team consisting of dr. Elody Hutten, prof. dr. Jan Vleggeert, dr. Lotte van Dillen, and dr. Gert-Jan Lelieveld. While the position is offered by the department of Tax Law, you will work on the project in both departments. Your role will involve:
The Project
Taxation can be seen as a form of social cooperation, whereby individuals agree to pay taxes in exchange for public services and goods. Individuals’ willingness to pay tax depends on the perceived fairness of the tax system. In the past years, the media have repeatedly reported on the alleged little amount of taxes paid by multinational corporations. The subsequent public criticism of such corporate tax avoidance indicates that such behavior undermines the perceived fairness of the tax system. While the general public dismisses corporate tax avoidance, research suggests that professionals working in the practice of corporate taxation continue to support and engage in such behavior. This raises the question as to what might explain these different views of tax avoidance between tax professionals and the general public.
The department of Tax Law and the department of Social, Economic and Organizational Psychology will collaborate on a research project that aims to investigate this issue using theories and techniques from social neuroscience. The objective of this research project is to provide more insight into the neuropsychological processes that determine perceptions of fairness in the context of taxation. This will be achieved by investigating patterns of attention allocation and affective processing by combining behavioral experiments with eye-tracking, and functional neuroimaging.
What you bring
If you immediately recognise yourself in this profile, or if do you not quite meet all the requirements, but you believe that this is the right job for you, we look forward to your application
The Faculty
The Department of Tax Law is part of the Leiden Law School (ranked #1 in the Netherlands for the subject of law and #21 in the 2022 QS World University Rankings by Subject). Leiden Law School is located in Leiden and The Hague. With more than 6500 students and around 1000 staff, it is one of the largest university faculties in the Netherlands. The faculty focuses on innovative multidisciplinary research and educational programmes that are constantly renewed in response to issues in society. Our faculty is large enough to make a difference nationally and internationally, yet small enough to offer personalised education. This is how we contribute to a safe and sustainable world, each and every day. The Faculty is housed in the beautifully restored Kamerlingh Onnes Building on the Steenschuur in Leiden. The Department of Economics also has offices in The Hague. Working for the Leiden Law School means working in a welcoming and inspiring scientific environment.
We also offer:
What we find important
Promoting an inclusive community is central to Leiden University’s values and vision. Leiden University aims to be an inclusive community in which all students and staff members feel valued and respected, and are able to develop to their full potential. Diversity in experiences and perspectives enriches our teaching and strengthens our research. High-quality education and research means inclusive education and research.
Applications
Applications for this vacancy can be submitted via the blue button of our online system. Please submit your application online no later than 24/06/2024 via the blue button in our application system. Please ensure that you upload the following additional documents quoting the vacancy number:
The interviews will take place in week 26 and week 27
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