The Luxembourg Connection: Corporate Strategy and the Governance of Contraband Tobacco

This PhD project at Aston University explores the political economy of contraband tobacco in Europe, focusing on corporate strategy, EU excise governance, and regulatory asymmetries. The project examines how transnational tobacco companies exploit cross-border tax differentials, the interaction between EU and national regulatory systems, and how enforcement cultures shape the circulation of legally manufactured but illicitly diverted tobacco products. It shifts emphasis upstream to structures, institutions, and legal frameworks enabling contraband. You will investigate corporate production volumes, pricing strategies, and distribution networks; EU excise directives and their national transposition in Luxembourg, France, and the UK; enforcement coordination and EU regulatory practices; and interactions between formal legal frameworks and informal governance cultures. Methods include documentary analysis, policy and legal research, and 20–25 elite interviews with regulators, customs officials, and European Commission actors, with regular travel to Brussels and Luxembourg. This research will provide new insights into how regulatory asymmetries and governance mechanisms enable illicit tobacco trade and corporate strategies in Europe. It will contribute to understanding enforcement cultures and multi-level governance interactions, informing policy and governance frameworks addressing illicit tobacco markets. The project addresses significant public health and regulatory challenges by revealing the governance mechanisms underlying contraband tobacco trade, with implications for EU and national tax policy and enforcement. It contributes knowledge essential for designing more effective regulatory regimes to combat illicit markets and protect populations.

A First or Upper Second Class Honours undergraduate degree and a Masters degree with Merit or Distinction in relevant subjects (social sciences, politics, law, humanities). Strong interest in regulation, illicit markets, or EU governance. Experience or willingness to perform qualitative research and documentary analysis. Good command of French desirable; German and Dutch/Flemish advantageous. Willingness to travel to Brussels and Luxembourg. Strong analytical, communication, and independent research skills.

Submit a complete application including English language copies of transcripts and certificates for higher education degrees, a Research Statement outlining your understanding of the research area and approach referencing the project title, and a personal statement with additional relevant information. Incomplete applications will be rejected.