[Centre-UB studentships cover tuition fees, a maintenance stipend, support for research training, and research activity support grants. Up to 30% of international applicants may be recruited each year due to UKRI funding stipulations.]

The University of Birmingham, through the Centre for National Training and Research Excellence in Understanding Behaviour (Centre-UB), is offering a fully funded PhD studentship in collaboration with HMRC, starting October 2026. This interdisciplinary project addresses pressing issues in tax compliance and fiscal policy, focusing on how individuals respond to audits, penalties, and opportunities for dishonesty. The research leverages experimental economics to explore the wide variation in compliance across individuals and contexts, emphasizing the importance of honesty, trust, and perceptions of fairness in enforcement mechanisms.

With the rapid integration of artificial intelligence into organisational processes, including monitoring, customer interaction, and administrative decision-making, this project seeks to understand how taxpayers and workers react when AI becomes part of these systems. The successful candidate will investigate human–AI interaction in economic decision-making using controlled laboratory and online experiments. The research will combine behavioural economics, psychology, and digital social science to study how people perceive AI agents and how these perceptions influence honesty, cooperation, and compliance.

The project aims to generate evidence to inform the design of AI-enabled audit mechanisms, improve organisational productivity, and support fair and effective tax administration. The studentship offers the opportunity to contribute to a growing interdisciplinary field with direct policy relevance and strong academic potential. Centre-UB studentships provide comprehensive funding, including tuition fees, a maintenance stipend, support for research training, and research activity support grants. Due to UKRI funding stipulations, up to 30% of the cohort may be international applicants.

Applicants should possess a 1st class or 2:1 undergraduate degree in economics, behavioural science, or a closely related discipline, and an MSc degree in a relevant area is required. Experience in designing and conducting experiments, programming experimental tasks (e.g., oTree), and analysing data using statistical and econometric software (such as Python, R, or Stata) is highly desirable. Strong skills in reporting experimental results are preferred.

To apply, candidates should follow the instructions provided at the Centre-UB application process webpage. Informal enquiries about the project can be directed to Prof. Michalis Drouvelis ([email protected]). The application deadline is February 17, 2026, and interviews are expected to take place on March 18, 2026. For further details on studentships and eligibility, visit the Centre-UB call for applicants page.