Each year, the ESRC publish details of internship opportunities for ESRC funded postgraduate researchers. This year, within the current internships are opportunities within the Scottish Government- there are up to four tax-related opportunities for ESRC 2nd or 3rd year postgraduate students.

The tax-relevant opportunities are outlined below, and the link to the full advert can be found here, which covers eligibility, T&S support, extensions and so on.

The deadline for applications is Friday 18 October, and we have been specifically approached by the Scottish Government to help them find postgraduate tax researchers for these opportunities. Please feel free to forward details to colleagues who may be interested.

Project brief
This is a joint invitation for expressions of interest from Revenue Scotland, the new Scottish tax authority, and the Fiscal Responsibility division of the Scottish Government’s Finance directorate.

Students from any discipline who have an interest in taxation will be interested in applying their knowledge and experience to this critical and fast-moving policy area. As a new area of responsibility for Scottish Ministers, there are a number of areas where new analysis, desk-based research, international information gathering, and collation and presentation of existing evidence will be welcome.

These include the set-up of the new tax authority, and the relationship between the tax authority and taxpayers; the wider policy framework for taxation in Scotland; the complex landscape of digital public services in Scotland and the UK; performance management and measurement between a matrix of public bodies; optimal arrangements for maximising efficient collection of taxes, including systems design, behavioural economics and its application in taxation; and the relationship between work already underway as a result of the Scotland Act 2012, and longer-term consideration of further constitutional reform. There will be opportunities to explore a broad range of tax policy issues, including those linked to constitutional reform which could provide Scotland with an opportunity to design its own modern and effective tax system.

This internship offers a unique opportunity to work on new and high-profile areas in Scottish Government, and to have a real influence on the formation of policy and on the operational challenges that come with implementing major new public services. Successful candidates will be expected to work to demanding time scales, and produce outputs for senior audiences both within Scottish Government and in key partner organisations.

We are offering placements for up to four students over the course of 2014. Exact timings of the placements are flexible and can be arranged to suit the research interests and availability of candidates.

Skills required
• Literature and information search and review skills
• Good written and oral communication skills
• research interest in taxation.

Desirable:
• interest in constitutional reform.

Timing to be agreed between the applicant, the applicant’s supervisor, the host organisation and the ESRC.

Queries:

John Paul Liddle, Tax Administration Programme Manager, Revenue Scotland Email: johnpaul.liddle@scotland.gsi.gov.uk Telephone: 0131 244 7756
Alison Cumming, Tax Policy Team Leader, Scottish Government Email: alison.cumming@scotland.gsi.gov.uk Telephone: 0131 244 0540