Erasmus University Rotterdam
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Fully Funded PhD in Corporate Taxation, Managerial Accounting and Organizational Design Erasmus University Rotterdam in Netherlands
Degree Level
PhD
Field of study
Finance
Funding
ERIM offers a fully funded and salaried PhD position. Accepted candidates become employees (promovendi) of Erasmus University Rotterdam, with salary and benefits according to the Collective Labour Agreement for Dutch Universities (CAO).
Deadline
Jan 15, 2027
Country
Netherlands
University
Erasmus University Rotterdam
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About this position
Rotterdam School of Management, Erasmus University is offering a PhD project at the intersection of corporate taxation, managerial accounting, executive compensation and organizational design. The project investigates how changes in corporate tax rates, tax treatments and tax reforms influence the way firms design compensation contracts and organize economic activity.
On the compensation side, the research may examine salary, bonus and equity compensation; performance targets and metrics; pay–performance sensitivity; relative performance evaluation; managerial risk-taking; and how tax-related changes in earnings or cash flows affect the allocation of resources between executive rewards, investment and shareholder distributions. The project also considers how governance influences the use of tax savings and whether managers may capture tax-related gains through compensation or private-benefit projects.
The organizational-design perspective focuses on decentralization, decision authority, corporate tax functions, hierarchical layers, coordination across subsidiaries and labor adjustment through hiring and layoffs. Tax rules can create interdependencies between business units and may change the balance between centralized control and local discretion. The research may therefore study how firms revise responsibilities, performance measures and incentive contracts when tax-related decisions move between headquarters, local managers and tax specialists.
The project uses tax reforms and other changes in corporate tax treatment together with archival financial, accounting, tax, workforce and executive-compensation data. Potential sources include ExecuComp, Incentive Lab, Revelio Labs and Compustat. The methodology is archival-based and applies panel-data econometric methods. The candidate is expected to develop three research papers that can contribute to leading accounting journals.
The PhD candidate will join the research environment of the Erasmus Research Institute of Management at Rotterdam School of Management, Erasmus University, based in Rotterdam. The project also anticipates an international research experience, with at least six months spent at an international university as a visiting scholar.
The position is fully funded and salaried, and accepted candidates become employees of Erasmus University Rotterdam.
Funding details
ERIM offers a fully funded and salaried PhD position. Accepted candidates become employees (promovendi) of Erasmus University Rotterdam, with salary and benefits according to the Collective Labour Agreement for Dutch Universities (CAO).
What's required
Applicants should have a background in taxation, accounting, finance, economics, or econometrics; good quantitative skills; and an international focus. ERIM application documents are required, as specified on its admissions or application information page.
How to apply
Apply through the vacancy page using the “Apply for this vacancy” option. Submit the documents required by ERIM and consult the Admissions information or contact the PhD Doctoral Office for application and selection questions.
Make your next move.
Prepare your application
Review drafts and confirm requirements with the university.
Make your next move.
Prepare your application
Review drafts and confirm requirements with the university.