Dr B Wright, Dr A Goyal
Applications accepted all year round
About the Project
The overall objective of this study is to develop a methodology for detecting and measuring the extent of tax planning & tax avoidance activity by, in particular, large listed corporations, and to use this methodology to initiate research into the determinants and effects of aggressive tax planning. The study will provide a means, useful to tax policy makers, revenue authorities and investors, to determine which companies are potentially ‘aggressive tax avoiders’, and will study how aggressive tax avoidance behaviour is related to characteristics of a firm (such as the extent of cross-border activity and of ‘good governance’). It will also study the extent to which tax-planning aggression is detrimental (or otherwise) to the market value of a company. The study will initially focus on UK data, but may be extended to Chinese and/or U.S. data, time permitting.
For more information about doctoral scholarship and PhD programme at Xi’an Jiaotong-Liverpool University (XJTLU): Please visit
http://www.xjtlu.edu.cn/en/admissions/phd.html
http://www.xjtlu.edu.cn/en/admissions/phd/feesscholarships.html
Requirements
The candidate should have a first class or upper second class honours degree, or a master’s degree (or equivalent qualification), in finance, accounting & finance or economics, with some coverage of econometrics. Evidence of good spoken and written English is essential. The candidate should have an IELTS score of 6.5 or above, or an equivalent qualification, if the first language is not English. This position is open to all qualified candidates irrespective of nationality.
Degree
The student will be awarded a PhD degree from the University of Liverpool (UK) upon successful completion of the program.
Funding Notes
The PhD studentship is available for three years subject to satisfactory progress by the student. The award covers tuition fees for three years (currently equivalent to RMB 80,000 per annum) and provides a monthly stipend of 3500 RMB as a contribution to living expenses. It also provides up to RMB 16,500 to allow participation at international conferences during the period of the award. It is a condition of the award that holders of XJTLU PhD scholarships carry out 300-500 hours of teaching assistance work per year. The scholarship holder is expected to carry out the major part of his or her research at XJTLU in Suzhou, China. However, he or she is eligible for a research study visit to the University of Liverpool of up to three months, if this is required by the project.