Tax has always facinated me - the implications, incentives and impact on social relationships. So, I wanted to do something in Tax.

I work with the Revenue and Customs Prosecutions Office and the issue of Missing Trader Intra-Community Fraud seems to be the most challenging issue facing the HMCE.

During my preliminary research I was exposed to some of the ideas that led to the implementation of VAT. But the incentives for commiting MTIC still fascinates me.

I was hoping if some Economics, Sociology PhD candidates would be able to enlighten me on the issues of incentives that promote a certain behaviour and some Tax specialists about the theoritical and policy construct of VAT.

I have been offered a place for a PhD at a British University and I have to start from Jan 2008. I would be much obliged if the sagacious individulas of this sight would share some of their experiences with me, so that I may be slightly better prepared to cope with the stress of starting a PhD?