Research Explorer

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Researcher

Annelies Roggeman

Publications & Research Data

Awards & Distinctions

45 Results

2026

Patent boxes, research activity and the nexus approach

Erik GjymshanaAnnelies RoggemanIsabelle Verleyen

A1 Journal Article in APPLIED ECONOMICS

Public country-by-country reporting and corporate social responsibility : an analysis of European multinational banks

Catherine Acosta GarciaIsabelle VerleyenAnnelies Roggeman

A1 Journal Article in JOURNAL OF ACCOUNTING AND PUBLIC POLICY

2025

Compliance with base erosion and profit shifting action 13 : insights from tax consultants and tax officials

Annelies RoggemanLeila Aro-SatiIsabelle Verleyen

A1 Journal Article in EUROPEAN RESEARCH ON MANAGEMENT AND BUSINESS ECONOMICS

De Belgische meerwaardebelasting op financiële vaste activa : kritische reflecties van stakeholders

Annelies RoggemanJitse BroosEmma DaemersAikin Jacobs

A2 Journal Article in ACCOUNTANCY & BEDRIJFSKUNDE

Essays on taxation and corporate social responsibility

Catherine Acosta GarciaIsabelle VerleyenAnnelies Roggeman

R&D tax credits, innovative activity and the targeting approach

Erik GjymshanaAnnelies RoggemanIsabelle Verleyen

A2 Journal Article in ECONOMICS AND BUSINESS REVIEW

Reduced recruitment success as a deterrent to tax aggressiveness : evidence from tax and nontax students’ job pursuit intentions

Kenny DekosterIsabelle VerleyenAnnelies Roggeman

A2 Journal Article in ACCOUNTING RESEARCH JOURNAL

The effects of tax incentives on corporate innovation : empirical analyses

Erik GjymshanaAnnelies RoggemanIsabelle Verleyen

Vennootschapsbelasting toegepast 2025

Paul BeghinAnnelies RoggemanIsabelle Verleyen

Wetboek Accountancy en Fiscaliteit 2025-2026 : deel 1 en deel 2

2024

Corporate social responsibility and tax avoidance : the moderating role of economic freedom

Catherine Acosta GarciaIsabelle VerleyenAnnelies Roggeman

A2 Journal Article in SOCIETY AND BUSINESS REVIEW

Factcheck: Colruyt betaalde 25 procent belastingen in België, maar optimaliseerde in Luxemburg

Dave GoyvaertsAnnelies Roggeman

The impact of environmental taxation on innovation : evidence from Canada

Ilias MatterneAnnelies RoggemanIsabelle Verleyen

A1 Journal Article in ENERGY POLICY

Vennootschapsbelasting toegepast 2024

Paul BeghinAnnelies RoggemanIsabelle Verleyen

2023

Vennootschapsbelasting toegepast 2023

Paul BeghinAnnelies RoggemanIsabelle Verleyen

2022

An ex-ante assessment of the AGI : firm-level evidence from Belgian tax return data

Pieter BuylAnnelies RoggemanIsabelle Verleyen

A1 Journal Article in CESIFO ECONOMIC STUDIES

Onderzoekers reiken hand uit naar bedrijven inzake duurzame (fiscale) regelgeving

Bertel De GrooteAnnelies RoggemanIsabelle Verleyen

Vennootschapsbelasting toegepast 2022

Paul BeghinAnnelies Roggeman

Wetboek accountancy en fiscaliteit 2022-2023 (deel 1 en deel 2)

2021

Political connections and tax avoidance : evidence from Belgium

Lien EggheAnnelies RoggemanIsabelle Verleyen

A2 Journal Article in ACCOUNTANCY & BEDRIJFSKUNDE

The impact of thin capitalization rules

Dave GoyvaertsAnnelies RoggemanBertel De GrooteJan Verhoeye

Vennootschapsbelasting toegepast 2021

Paul BeghinAnnelies Roggeman

Wetboek accountancy en fiscaliteit 2021-2022 : deel 1 en deel 2

2020

The impact of corporate tax incentives for business : an analysis based on corporate tax returns

Pieter BuylAnnelies RoggemanBertel De GrooteAntoine Doolaege

The impact of thin capitalization rules on subsidiary financing : evidence from Belgium

Dave GoyvaertsAnnelies Roggeman

A1 Journal Article in ECONOMIST - NETHERLANDS

Vennootschapsbelasting toegepast 2020

Paul BeghinAnnelies Roggeman

Wetboek accountancy en fiscaliteit 2020-2021 : deel 1 en deel 2

2019

Do SMEs face a higher tax burden? Evidence from Belgian tax return data

Pieter BuylAnnelies Roggeman

A1 Journal Article in PRAGUE ECONOMIC PAPERS

Vennootschapsbelasting toegepast : 2019

Paul BeghinAnnelies Roggeman

Wetboek accountancy en fiscaliteit 2019-2020 : deel 1 en deel 2

What do politicians think of the common consolidated corporate tax base? A Belgian case study

Annelies RoggemanPhilippe Van CauwenbergeIsabelle VerleyenCoppens Carine

A2 Journal Article in ACCOUNTANCY & BEDRIJFSKUNDE

2018

Vennootschapsbelasting toegepast 2018

Paul BeghinAnnelies Roggeman

Wetboek accountancy en fiscaliteit 2018-2019

2017

Wetboek accountancy en fiscaliteit 2017-2018

2015

Did the economic impact of a Common Consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament?

Isabelle VerleyenAnnelies RoggemanPhilippe Van Cauwenberge

A1 Journal Article in ECONOMIST

Essays on the Common Consolidated Corporate Tax Base

Annelies RoggemanPhilippe Van Cauwenberge

2014

Impact of a common corporate tax base on the effective tax burden in Belgium

Annelies RoggemanIsabelle VerleyenPhilippe Van CauwenbergeCarine Coppens

A1 Journal Article in JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT

2013

The EU apportionment formula: insights from a business case

Annelies RoggemanIsabelle VerleyenPhilippe Van CauwenbergeCarine Coppens

A1 Journal Article in JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT

2012

An empirical investigation into the design of an EU apportionment formula related to profit generating factors

Annelies RoggemanIsabelle VerleyenPhilippe Van CauwenbergeCarine Coppens

A1 Journal Article in TRANSFORMATIONS IN BUSINESS & ECONOMICS

De lange weg naar een gemeenschappelijke geconsolideerde heffingsgrondslag

Carine CoppensAnnelies RoggemanIsabelle Verleyen

Verslag symposium CCCTB: towards a harmonized corporate tax system in Europe

Annelies RoggemanIsabelle VerleyenCarine CoppensPhilippe Van Cauwenberge

A4 Journal Article in ACCOUNTANCY & TAX (NEDERLANDSE ED.)

2010

Bank affiliations and corporate dividend policy in pre-World War I Belgium

Marc DeloofAnnelies RoggemanWouter Van Overfelt

A1 Journal Article in BUSINESS HISTORY

2008

CCCTB: op weg naar een Europese harmonisatie van de vennootschapsbelasting?

Annelies Roggeman

A4 Journal Article in HIAF NIEUWSBRIEF

De selectie van waardecreërende investeringen: theorie versus praktijk

Annelies Roggeman

A4 Journal Article in HIAF NIEUWSBRIEF

2007

Labour market activation policies: a comparison of the use of tax credits in Belgium, the UK and the US

Gerlinde VerbistLieve De LathouwerAnnelies Roggeman

Bookchapter in The evaluation of active labour market policies: measures, public private partnerships and benchmarking