The EU Tax Observatory announces the "Young Researcher Award"

Internacional04/04/2022
Young Researcher Award
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The EU Tax Observatory is an independent research laboratory hosted at the Paris School of Economics. It conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters a dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide.

Young Researcher Award
The EU Tax Observatory invites the submission of completed Master’s theses or research papers from PhD dissertations for its annual Young Researcher Award in tax evasion and tax avoidance. The Award encourages and recognizes innovative research by graduate students in the fields of tax avoidance and evasion, tax havens, tax competition and international tax harmonization. Nomination of empirical papers with direct implications for EU tax policy is especially encouraged.

Purpose

The increase in global mobility of capital and labour pose a number of challenges to national tax systems: Numerous leaks have revealed intricate global structures to hide personal wealth from the eyes of tax administrators and regulators. The rise of the digital economy complicates the task of determining the location of value creation and thus fuels debate about the international allocation of taxing rights. As a response to these developments, countries have risen to the occasion by developing policy at the international level, such as the automatic exchange of information and the global corporate minimum tax. Nevertheless, their effectiveness in tackling tax evasion and avoidance remains to be seen in practice and evaluated scientifically. Early-career researchers are at the frontier of this assessment. Exciting times for tax research!

The prize

Submissions will be evaluated by the EU Tax Observatory’s award committee. The winning submission will receive a reward of  2000 € and will be officially awarded during our event “Tax avoidance and EU offshore wealth: Policies for tomorrow”, to be celebrated in Brussels on 13 June 2022.

Who can apply?

Students cannot apply themselves, they need to be nominated for the award by an academic supervisor. The EU Tax Observatory welcomes nominations of students in the field of economics.  All students who have not yet defended their PhD by 13 June 2022 are eligible, from any country or nationality. 

Selection criteria

  • Original research question related to tax avoidance, tax evasion, tax havens, tax competition, international tax harmonisation
  • Innovative approach
  • Scientific quality
  • Relevance for EU policy making would be considered a plus

Application

Submit nominations to yr_award@taxobservatory.eu until 15 May 2022.

Submissions should include:

  1. a one-paragraph recommendation letter by the supervisor
  2. the master thesis or research paper in PDF formatting

 

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