Postdoctoral Researcher, Tax Justice & Policy

Aix-Marseille Université; France; On-site; EUR 27,000 - 33,000; Full time

Benefits offered by this job

Remuneration €2,700 gross/month

Job summary

Aix-Marseille Université recherche un post-doctorant pour l’Observatoire sur la justice et la taxation, afin de coordonner scientifiquement ses activités et de mener des recherches originales sur la justice fiscale, les mécanismes d’optimisation et les inégalités fiscales.

Le candidat doit être titulaire d’un doctorat et posséder des compétences en droit fiscal, économie publique et méthodes économétriques; contribution à des projets européens et publications attendues.

Qualifications

• Docteur en droit ou sciences économiques, ou équivalent dans l’interface des disciplines concernées.
• Connaissance approfondie du droit fiscal et du droit comparé.
• Maîtrise des méthodes quantitatives/économétriques et analyse économique du droit.

Responsibilities

• Réaliser des recherches originales sur la justice fiscale, la fraude et les mécanismes d’optimisation.
• Contribuer à des modèles d’analyse du comportement fiscal et à des publications scientifiques.
• Coordonner scientifiquement l’Observatoire et développer des partenariats institutionnels et européens.
• Produire des rapports d’expertise et des recommandations de politique publique.

Skills

Tax law

Econometrics

Policy analysis

Academic writing

Education

PhD in Juridical sciences / Finance law

Job description

Organisation/Company Aix-Marseille Université Research Field Juridical sciences » Finance law Economics Management sciences Researcher Profile Recognised Researcher (R2) Positions Postdoc Positions Application Deadline 11 Dec 2026 - 23:59 (Europe/Paris) Country France Type of Contract Temporary Job Status Full-time Offer Starting Date 1 Mar 2027 Is the job funded through the EU Research Framework Programme? Not funded by a EU programme Is the Job related to staff position within a Research Infrastructure? No

Offer Description

Context and challenges Tax justice is at the heart of contemporary political and economic debates, at national, European and international levels. Understanding the determinants of tax fraud, mechanisms of aggressive tax optimisation and inequalities in the tax burden has become a strategic issue for states and international organisations. The Observatory on Justice and Taxation of the JustiCité Institute aims to establish a high-level centre of expertise on these questions, serving public decision-makers, practitioners and the general public.

THE OBSERVATORY ON JUSTICE AND TAXATION

The Observatory on Justice and Taxation is one of the three interdisciplinary observatories of the JustiCité Institute. Its mission is to provide high-level expertise on issues of tax justice, enabling research within a community of scholars in tax law, customs law, economics and the social sciences.

Its main missions are:

• Building and coordinating an interdisciplinary network of expertise (law, economics, sociology) on tax justice, for public and economic actors
• Producing data and analyses to improve the detection of tax fraud and the evaluation of tax policies
• Training lawyers and corporate legal counsels in the specifics of criminal tax law and tax risk analysis
• Conducting field research with Master's students and developing European research projects

Main responsibilities

The post-doctoral researcher will be the linchpin of the Observatory, ensuring the scientific coordination of its activities, producing original research and developing institutional and economic partnerships.

Research

• Conduct original research on tax justice, fraud and tax optimisation, tax inequalities or compliance mechanisms
• Develop or contribute to models for analysing tax behaviour, using quantitative or econometric methods
• Study the sociological and economic drivers of tax fraud and social perceptions of tax justice
• Produce scientific publications, expert reports and tax policy recommendations for public decision-makers
• Contribute to the development of national and European research projects (ANR, Horizon Europe, DGFIP partnerships)

Scientific coordination

• Serve as the interface between the Observatory and its institutional partners, in particular the Directorate-General of Public Finances (DGFIP)
• Contribute to reflection on improving tax audit tools, notably through research on the use of artificial intelligence
• Organise and coordinate the Observatory's seminars, scientific conferences and colloquia

Training and dissemination

• Contribute to continuing education programmes for lawyers, corporate legal counsels and tax administration officials
• Design awareness and communication materials for the general public and businesses
• Contribute to teaching in Master's programmes affiliated with the JustiCité Institute

Where to apply

E-mail [e-mail]

Requirements

Research Field Juridical sciences » Finance law Education Level PhD or equivalent

Research Field Economics Education Level PhD or equivalent

Research Field Management sciences Education Level PhD or equivalent

Skills/Qualifications

Candidates must hold a doctorate in one of the following disciplines, or at the interface of several of them:

• Tax law, customs law, criminal business law or public financial law
• Public economics, tax economics or law and economics
• Management sciences (accounting, control, audit or compliance)

Prior professional experience in a tax advisory firm, a tax administration, an international organisation or a specialised law firm will be considered an asset.

Required skills

• In-depth knowledge of French and comparative tax law, tax audit mechanisms and instruments to combat fraud and aggressive optimisation
• Command of quantitative and/or econometric methods, or a strong background in economic analysis of law
• Ability to produce expertise usable by public decision-makers and practitioners
• Excellent writing skills in French; proficiency in academic English required for publications and international exchanges

Additional Information

Remuneration: In accordance with the post-doctoral contract scale (approximately €2,700 gross/month depending on experience)

The Observatory is intended to be embedded in a dense institutional and academic network, with which the post-doctoral researcher will be in direct contact:

• Directorate-General of Public Finances (DGFIP)
• Ministry of the Economy and Finance
• International organisations: OECD, European Commission (DG TAXUD), European Parliament
• Law firms specialising in tax and criminal business law
• Professional bodies (chartered accountants, statutory auditors, lawyers)
• CIVIS university network and European academic partners

Subject line: "Application – Post-doc – Observatory Justice and Taxation"

The application file must include: a detailed CV including a list of publications and communications, a cover letter (max. 2 pages) and an outline of the proposed research project and activities envisaged within the Observatory (max. 3 pages).