Villanova University

What you'll study

The programme combines rigorous coursework in tax doctrine and policy with empirical methods and sustained original research leading to a doctoral dissertation. Early years focus on advanced foundations: tax policy and statutory interpretation, corporate and partnership taxation, international taxation, and individual income tax. You will also take courses in empirical research methods, econometrics, accounting theory (where relevant), and legal research and writing to support cross‑disciplinary tax research.

• Core tax topics: corporate tax, pass‑through entities, international tax rules, state and local taxation, tax procedure and practice, and tax policy analysis.
• Research methods: applied econometrics, microeconomics for public policy, quantitative tax research techniques, and qualitative methods for policy studies.
• Seminars and electives: specialised seminars in transfer pricing, tax incentives, behavioural responses to taxation, tax compliance and administration, and contemporary policy debates.
• Professional development: pedagogy and teaching practicum, presentation workshops, and grant-writing guidance to prepare students for academic careers.
• Dissertation: independent, original research under the supervision of faculty advisers, culminating in a defended doctoral dissertation that contributes to scholarship in taxation or tax policy.

Entry requirements

Applicants are expected to hold a good honours degree and normally a master’s degree in a relevant discipline such as accounting, law (JD/LLM), economics or public policy. Successful candidates typically demonstrate strong quantitative skills, prior coursework or professional experience in taxation, and a clear interest in research. Required application materials generally include academic transcripts, a research statement or proposal, curriculum vitae, letters of recommendation (usually three), and evidence of prior academic or professional achievement.

Admissions committees look for applicants with demonstrable potential for independent research — for example, prior publications, research assistant experience, or a writing sample on a taxation topic. Standardised test scores (such as the GMAT or GRE) may be requested depending on background; candidates whose highest degree was taught in a language other than English are normally required to demonstrate English-language proficiency.

Career prospects

Graduates of a PhD in Taxation pursue careers in several sectors where advanced tax expertise and research skills are valued. Common career paths include:

• Academia: tenure‑track faculty positions in law schools, business schools (accounting, tax policy) and public policy departments, where graduates teach and continue research on taxation.
• Government and policy organisations: research and advisory roles in national revenue authorities, tax policy offices, legislative bodies, and independent policy institutes.
• Professional practice and advisory: senior technical or research roles in Big Four firms, boutique tax consultancies, and multinational corporate tax departments conducting high‑level policy analysis and structuring.
• Think tanks and international organisations: research positions at organisations focused on fiscal policy, international tax cooperation, and economic development.

Why study at Villanova University

Villanova combines a research-active faculty with close ties to the tax community in the Philadelphia metropolitan area, offering doctoral students access to practitioners, government agencies and multinational firms for research collaboration and guest teaching. The university’s professional schools emphasise ethical leadership and applied research, which is valuable for tax scholarship that intersects law, accounting and public policy.

Doctoral students benefit from a collegial cohort environment, mentored research supervision, and teaching opportunities that build academic credentials. Villanova’s location provides convenient access to major tax institutions, courts and professional networks, while university resources support empirical research through library collections, data subscriptions and computing facilities. The programme’s cross‑disciplinary orientation prepares graduates for a range of influential roles in academia, policy and practice.