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The NBER, with the generous support of Arnold Ventures, is accepting applications for a one-year post-doctoral fellowship for the study of inter-jurisdictional tax competition. This fellowship will enable an outstanding early-career economist to visit the NBER’s Cambridge office and to devote their time to intensive research.  Applications from researchers who are just completing their Ph.D., as well as from junior faculty members who may be able to combine this fellowship with an early career leave, are welcome.

The fellow will be expected to carry out research on issues related to tax competition between cities, states, and nations.  Potential research issues include, but are not limited to,

  • the competitive use of tax incentives to encourage business location
  • the tax treatment of entrepreneurs and other mobile workers, and the impact of tax differentials on the location decisions of these individuals
  • the measurement of differences in place-based effective tax rates and the effect of such differences on business location, financing, and investment decisions
  • the taxation of income generated by firms with operations in multiple locations
  • the design of institutions to support tax coordination across cities, states, or nations, and the effect of institutions that have been adopted to limit tax competition.

The fellowship, which will span the 2022-2023 academic year, includes a stipend of $90,000, reimbursement for health insurance, a travel and research allowance, and an office at the NBER. The fellow will be expected to spend the academic year at the NBER. Fellowship related activities are expected to represent the fellow’s primary responsibility during the year. By June 15, 2023, the fellow must deliver at least one research paper on tax competition that is the result of research during the fellowship year.

The fellow will be selected based on potential to make important contributions to the theoretical or empirical analysis of tax competition, or the impact of various institutions that are designed to enhance tax coordination.  The fellowship award will be announced in January, 2022.

Applicants must have completed their Ph.D. in Economics, Finance, Accounting, or another related field by June, 2022. Applications from early-career researchers who received their Ph.Ds. in earlier years are also welcome.  NBER strongly encourages applications from women, individuals who are members of groups that have historically been under-represented in the economics profession, individuals with disabilities, and veterans. The NBER may be able to sponsor the fellowship recipient for a J-1 visa under its research scholars program.

Applicants should submit a curriculum vita, a recommendation letter, and a research proposal of no more than three pages of text, two pages of tables/graphs, and one page of references, by 11.59pm (EST) on December 9, 2021 to the posting for this fellowship in the Job Openings for Economists.  Application materials can be submitted at: