"PhD Studentship: Humans, Machines, Trust, and Taxes Experimental and Survey Approaches to Behavioural Public Policy"

University of Birmingham - Birmingham Business School

The Centre for National Training and Research Excellence in Understanding Behaviour (Centre-UB) is inviting applications for a Doctoral Studentship in association with our collaborative partner HMRC to start in October 2026.

The UK’s rising fiscal pressures and persistent tax‑compliance challenges have renewed interest in understanding how individuals behave when facing audits, penalties, and opportunities for dishonesty. Experimental economics has shown that compliance varies widely across individuals and contexts, and that enforcement mechanisms must account for differences in honesty, trust, and perceptions of fairness. At the same time, artificial intelligence is rapidly transforming organisational processes, including those related to monitoring, customer interaction, and administrative decision‑making. Yet we still know little about how taxpayers and workers respond when AI becomes part of these systems.

This PhD project investigates human–AI interaction in economic decision‑making using controlled laboratory and online experiments. It brings together behavioural economics, psychology, and digital social science to study how people perceive AI agents and how these perceptions shape honesty, cooperation, and compliance. The project aims to generate evidence that can inform the design of AI‑enabled audit mechanisms, improve organisational productivity, and support fair and effective tax administration. The successful candidate will contribute to a growing interdisciplinary field with direct policy relevance and strong academic potential.

We are looking for a highly talented and dedicated PhD student with a 1st class or 2:1 degree in the field of economics, behavioural science, or a closely related discipline. An MSc degree in a relevant area is necessary. Previous experience with designing and conducting experiments, programming experimental tasks in platforms such as oTree, analysing experimental data using statistical and econometric software (e.g., Python, R, Stata), and reporting experimental results is desirable.

To be considered for this PhD, please follow the instructions here: https://www.centre-ub.org/studentships/application-process/

Application deadline: February 17 2026

Interviews for this studentship are expected to take place on March 18 2026.

Centre-UB studentships cover tuition fees, a maintenance stipend, support for research training, as well as research activity support grants. Due to funding stipulations set by UKRI, we are able to recruit up to 30% of international applicants to the cohort each year. You can find further details at https://www.centre-ub.org/studentships/call-for-applicants/

Informal enquiries about the project prior to application can be directed to Prof. Michalis Drouvelis (m.drouvelis@bham.ac.uk).

Funding notes:

Centre-UB studentships cover tuition fees, a maintenance stipend, support for research training, as well as research activity support grants. Due to funding stipulations set by UKRI, we are able to recruit up to 30% of international applicants to the cohort each year. You can find further details at https://www.centre-ub.org/studentships/call-for-applicants/