About this role
Go to the homepage of Grow at the University of Amsterdam PhD Position 'Why Are the Super-Rich So Tax-Averse?' 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? PhD Position 'Why Are the Super-Rich So Tax-Averse?' /static/uploads/53 universiteit van amsterdam re c thayana taveres 24092020 2811.jpg 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? PhD Position 'Why Are the Super-Rich So Tax-Averse?' 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 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? 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. 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 /...