Working papers
- Acosta Garcia, C., Verleyen, I. & Roggeman A. (2025). Discursive legitimation of tax practices in the electric utilities sector in the EU: a critical discourse analysis approach, Working Paper.
- Buyl, P., Roggeman, A., & Verleyen, I. (2025). The impact of the permanent investment allowance for SMEs: evidence from Belgian corporate returns, Working Paper.
- Dekoster, K., Verleyen, I. & Roggeman, A. (2025). Tackling tax avoidance: cultivating ethically sensitive tax professionals through education?, Working Paper.
- Dekoster, K., Verleyen, I. & Roggeman, A. (2025). Employer influence on ethical sensitivity: how do early-career tax professionals perceive corporate tax avoidance?, Working Paper.
- Dekoster, K., Verleyen, I., Roggeman, A. & Acosta Garcia, C. (2025). CSR communication to manage reputational risks from tax aggressiveness allegations: an evaluation of congruence and timing, Working Paper.
- Gjymshana, E., Roggeman, A., & Verleyen, I. (2025). R&D tax credits, innovative activity and the targeting approach, Working Paper.
- Gjymshana, E., Roggeman, A., & Verleyen, I. (2025). R&D investment deductions, tax credits and the binary choice approach, Working Paper.
- Goyvaerts, D., Roggeman, A., & Verleyen, I. (2025). The impact of earnings stripping rules in Europe on firm structure, Working Paper.
- Goyvaerts, D. (2025). Pillar 2: investor expectations for affected firms and their competitors, Working Paper.
- Goyvaerts, D., Roggeman, A., & Verleyen, I. (2025). Who adapts to thin capitalization rules? Evidence from Belgium, Working Paper.
- Matterne, I., Roggeman, A., & Verleyen, I. (2024). Fueling innovation: unveiling the effects of carbon taxes on European Corporate Ingenuity, Working Paper.
- Matterne, I., Roggeman, A., & Verleyen, I. (2025). Assessing the Impact of Carbon Taxation on Innovation: A Computable General Equilibrium Analysis for Belgium, Working Paper.