Kathleen’s research interests include accounting and taxation and the role they play in economic decisions. Kathleen’s research projects are dedicated to understanding both the corporate decision-making process concerning taxation and the consequences of firm’s tax-related decisions.
Kathleen’s work is particularly focused on how firm’s react to incentives provided by tax regulation and the consequences for firms, legislators and the economy. Specifically, Kathleen’s research projects explore the reactions of private firms to the introduction of the risk capital allowance in Belgium. For example, what are the characteristics of the firms that react to the introduction of the new regulation, does the new tax regulation create profit shifting incentives, what is the impact of the new tax regulation on implicit taxes? Additional research focus on the impact of taxation on bank’s loan loss provisioning and transparency.
Kathleen received her PhD in Business Economics from University of Leuven (KU Leuven) in 2015, where she was also involved in the supervision of Master theses and Bachelor theses, as well as assisted the Management Accounting course. In 2012 she visited the Kenan-Flagler Business School at the University of North Carolina in Chapel Hill. She also holds Master of Business Studies from Lessius where she graduated top of her class and received the ‘Best Master Thesis’-award.