PhD Studentship: Unpacking Global Profit Shifting: The Impact of Tax Policies on Multinational Enterprises

Midlands Graduate School Doctoral Training Partnership

Application closing date: Sunday 23 February 2025, 23:59 GMT
Expected Interview Date: 7 March 2025
Start date: October 2025
Lead Supervisor: Professor Chris Jones (Aston University)
Co-Supervisors: Dr Tasos Kitsos (Aston University)
Location: Aston University, Birmingham

ESRC DTP Collaborative Studentship 

Aston University and the Tax Justice Network 

The Midlands Graduate School is an accredited Economic and Social Research Council (ESRC) Doctoral Training Partnership (DTP). One of 15 such partnerships in the UK, the Midlands Graduate School is a collaboration between the Universities of Warwick, Birmingham, Nottingham, Aston Leicester, Loughborough, De Montfort and Nottingham Trent.

Aston University as part of Midlands Graduate School is inviting applications for an ESRC Doctoral Studentship in association with the Tax Justice Network to commence in October 2025.

Project Description

This project will investigate the impact of public Country-by-Country Reporting (CBCR) requirements on multinational enterprises’ (MNEs) profit-shifting activities and effective tax rates. It will leverage new granular datasets to assess the effectiveness of recent policy interventions, such as the OECD’s two-pillar reforms, in curbing tax avoidance and improving tax transparency. By addressing significant knowledge gaps in the economics of profit shifting, tax haven use, and public economics, the research will contribute both to academic literature and practical policymaking.

The PhD candidate will develop advanced skills in economic/econometric analysis and research dissemination while producing high-impact outputs that will be targeted to leading academic journals. Close collaboration with the Tax Justice Network will ensure the work is of high relevance to ongoing international policy processes and will also provide opportunities to engage in public discourse through blogs, op-eds, and media commentary, enhancing the visibility and societal relevance of the research findings.

Person Specification

Candidates will be expected to have a first degree in Economics or proximate fields; strong analytical skills; experience in quantitative data analysis using large business datasets (e.g. ORBIS, Foreign Direct investment Data – UNCTAD) and appropriate experience with statistical software (e.g. Stata, R, Python). They will have a good understanding of, and interest in, applied research on the economics of profit shifting by multinational firms, tax justice and more broadly Economics and specifically Public Economics. Strong econometric skills are essential for success in this role (training is available through the DTP), as they will be critical for analysing complex datasets, developing robust empirical models, and generating actionable insights.

Application Process

To be considered for this PhD, please complete the Collaborative Studentship application form by 23 February 2025. Please upload an anonymised CV and cover letter as part of the online application process. Shortlisted applicants will also be required to provide transcripts and two references. The selected PhD candidate will be hosted at Aston University and supervised by a joint team comprising of Professor Chris Jones and Dr Tasos Kitsos, with the collaboration of Dr Miroslav Palanský of the Tax Justice Network. Candidates are encouraged to look at the supervisory team’s research records before formulating their personal statement.

Midlands Graduate School ESRC DTP 

The ESRC studentships cover fees at the home rate, a maintenance stipend, and extensive support for research training, as well as research activity support grants. Support is available to both home and international applicants. For further details, visit: www.mgsdtp.ac.uk/studentships/eligibility/.

Informal enquiries about the research or the Department of Economics & International Business can be directed to Professor Chris Jones ([email protected]) and Dr Tasos Kitsos ([email protected]) prior to application.