Scriptiebank is een vrij toegankelijke online databank. Deze bevat alle artikels en full text scripties van deelnemende bachelors en masters aan de Vlaamse Scriptieprijs.

Cost-efficient Cooling of Buildings by means of Borefields with Active and Passive Cooling

Matthijs Coninx Jarne De Nies
Door actief koelen te combineren met passief koelen kunnen significante kostenbesparingen gerealiseerd worden in geothermische boorveldinstallaties. Dit kan de competitiviteit van boorvelden vergroten en zo een sleutelrol spelen in de energietransitie.

Influence of corporate income tax on the competitiveness of nations

Laurens Vleugels
The purpose of this research is to examine the influence of corporate income taxes on the competitiveness of nations. Ample research on the competitiveness of nations exists, but the impact of corporate income taxes has never been investigated. A global trend of corporate income tax reform to ameliorate the competitiveness of nations arises at the moment, but it remained unclear and debated whether this motive could be justified or should be marked as vacuous. A quantitative dynamic panel data approach is employed in this research to test the hypothesis and a comparison is made between developed and emerging economies. The results indicate that corporate income taxation can form a motive to increase competitiveness for developed economies, but the influence remains insignificant for emerging economies.