Department of Accounting, Corporate Finance and Taxation

Papers under review and working papers

Papers under review

  • Gjymshana, E., Roggeman, A., & Verleyen, I. (2023). R&D tax credits, innovative activity and the targeting approach, under review.
  • Gjymshana, E., Roggeman, A., & Verleyen, I. (2023). Patent boxes, research activity and the nexus approach, under review.
  • Goyvaerts, D., Roggeman, A., & Verleyen, I. (2023). The impact of earnings stripping rules in Europe on firm structure, under review.
  • Roggeman, A., Sati, L., & Verleyen, I. (2022). Compliance to Base Erosion and Profit Shifting Action 13: Insights from Tax Consultants, under review.
  • Acosta Garcia, C., Verleyen, I. & Roggeman A. (2023). Corporate Social Responsibility and Tax Avoidance: the moderating role of Economic Freedom, under review.
  • Acosta Garcia, C., Verleyen, I. & Roggeman A. (2023). Public Country-by- Country Reporting and Corporate Social Responsibility: an analysis of European Multinational Banks, under review.
  • Dekoster, K., Verleyen, I. & Roggeman, A. (2024). Exploring the impact of tax education on CSR perceptions of corporate tax planning, under review.

Working papers

  • Gjymshana, E., Roggeman, A., & Verleyen, I. (2023). R&D investment deductions, tax credits and the binary choice approach, Working Paper.
  • Matterne, I., Roggeman, A., & Verleyen, I. (2024). Fueling innovation: unveiling the effects of carbon taxes on European Corporate Ingenuity, Working Paper.
  • Goyvaerts, D. (2023). Pillar 2: investor expectations for affected firms and their competitors, Working Paper.
  • Goyvaerts, D., Roggeman, A., & Verleyen, I. (2022). Who adapts to thin capitalization rules? Evidence from Belgium, Working Paper.
  • Buyl, P., Roggeman, A., & Verleyen, I. (2022). The impact of the permanent investment allowance for SMEs: evidence from Belgian corporate returns, Working Paper.
  • Acosta Garcia, C., Verleyen, I. & Roggeman A. (2023). Discursive legitimation of tax practices in the electric utilities sector in the EU: a critical discourse analysis approach, Working Paper.
  • Dekoster, K., Verleyen, I. & Roggeman, A. (2024). CSR as a reputational risk management tool in the context of tax aggressiveness: a matter of timing and fit?, Working Paper.
  • Dekoster, K., Verleyen, I. & Roggeman, A. (2024). The impact of corporations’ tax strategies on job pursuit intentions: a comparison between tax and non-tax students, Working paper.