Event details
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The EU Tax Observatory invites the submission of research papers from PhD students or postdoctoral scholars for its annual Young Researcher Award. The Award encourages and recognizes innovative research in the field of public finance, in particular in the analysis of tax evasion and avoidance, wealth taxation, illicit financial flows, taxation of multinationals and environment related fiscal policies. The nomination of empirical papers with direct implications for EU tax policy is especially encouraged.
Purpose
The increase in global mobility of capital and labour poses significant challenges for national tax systems. Numerous leaks have exposed intricate global structures used to hide personal wealth or avoid corporate income tax. Meanwhile, the rise of the digital economy makes it more difficult to determine the location of value creation, thus fuelling the debate about the international allocation of taxing rights. At the same time, as the risks associated with climate change grow, the need for global, coordinated fiscal policies to reduce environmental externalities has never been more urgent. Governments must work together to implement tax measures that discourage harmful activities, such as carbon emissions and resource depletion, while incentivizing sustainable practices. As a response to these developments, countries have risen to the occasion by reaching international agreements, such as the automatic exchange of information, the global corporate minimum tax or the EU’s carbon border adjustment mechanism. Nevertheless, their effectiveness in tackling tax evasion, tax avoidance, and environmental harm remains to be studied. 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 based on the following selection criteria:
The winner will receive a EUR 2000 award, presented at our high-level event in Brussels on May 13th, 2025.
Who can apply?
Researchers must be nominated by an academic supervisor. All PhD students or postdoctoral scholars in the field of economics of any nationality and country of residence are eligible. The final decision of the committee will be communicated on April 25th at the latest. The award recipient must be available to come present their work during the EU Tax Observatory’s event in Brussels on May 13th, 2025 (accommodation and travel costs will be covered).
How to apply?
Submit nominations to yr_award@taxobservatory.eu until April 6th, 2025.
Submissions should include (in PDF format):