Are you looking for a multi-faceted and challenging position in a dynamic and engaged team? Then this position is for you!
I am looking forward to receiving your application!
Ph.D. Students in Tax Law (m/w/d)
As part of the SNSF project "Taxation of the Aviation Industry – A Holistic Approach", Prof. Dr. Giedre Lideikyte-Huber and Prof. Dr. Peter Hongler are looking to hire, starting in June 2025 (or by agreement), two:
Ph.D. Students in Tax Law (m/f/d) 100%
The effectiveness of measures to reduce emissions from aviation depends heavily on tax mechanisms that encourage or discourage certain industry practices and consumer behavior. Current Swiss and international tax policy does not sufficiently address aviation emissions, and in fact does the opposite - it strongly encourages them through its tax policy. The project aims at assessing (i) the current constitutional limits and economic effects of Pigouvian Taxes in the field and (ii) the distortive impact of the current corporate income tax regime (such as Art. 8 OECD MC) and its legal implications.
Your main tasks are:
Writing a dissertation in the specified area
Supporting the project, e.g., through workshops, conferences, and policy briefings
We offer you:
The opportunity to work in a dynamic and interdisciplinary research institute, embedded in a dedicated team
The opportunity to contribute to a national interdisciplinary research program with attractive working conditions for your research
An interesting position as a doctoral student with the opportunity to pursue a PhD in accordance with the guidelines of the University of St.Gallen