Taxation

Our mission

Our mission is to create high-quality research on a broad range of tax issues and contribute to current tax policy debates. We further like to develop well-trained PhD students who are ready for positions in the academic and business community. Moreover, by building and sharing our knowledge with students we want to deliver the next generation of tax experts.

Our vision

We have the ambition to achieve excellence in doing research on a wide range of relevant tax topics. Our goal is to be a highly-recognized research group; we want to achieve this by addressing complex tax problems academics, business and policy makers are struggling with.

Research themes

Our research group mainly focuses on topics in corporate taxation at the national and international level, which can be related to other disciplines like accounting, finance, management or economics. We deal with the following broad areas:
•    Corporate tax harmonization in the EU
•    Tax burden of SMEs and multinationals
•    Anti-tax avoidance measures
•    Corporate tax reforms
•    Transfer pricing
A common characteristic of our research is that the research topics have a grounding in real-world practice. Our research strategy is based on sound theoretical frameworks and advanced research methods.

Academic staff

Prof. dr. Annelies Roggeman

Prof. dr. Isabelle Verleyen

Ph.D. students

Pieter Buyl

  • Do SMEs face a higher tax burden than other companies? Firm-level evidence from Belgian corporate tax return data.
  • An ex –ante assessment of the impact of AGI: Firm level evidence from Belgian tax return data

Erik Gjymshana

  •  Empirical analysis of the effects of tax incentives on corporate innovation

Dave Goyvaerts

  • A quantitative investigation into the impact of international anti-tax avoidance rules, such as thin capitalization rules, on firms’ financing preferences

Leila Sati

  • On the process and outcomes of more stringent transfer pricing documentation requirements for business

Publications