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- Grégory De Boe
Grégory De Boe
Assistant
En 2020, Grégory De Boe a obtenu un master en sciences de gestion, avec une spécialisation en audit et expertise comptable. Il a opté pour des cours portant entre autres sur le droit des sociétés, le droit comptable et l'audit. Cela lui a permis de développer une rigueur dans le travail et d'analyser des textes juridiques. Dans son mémoire de Master, il a porté son attention sur un outil fiscal belge particulier, à savoir les intérêts notionnels, et il a plaidé pour une refonte de la fiscalité des entreprises dans sa globalité, notamment via l'intégration de critères de développement durable dans la définition de l'assiette fiscale.
Depuis septembre 2020, Grégory De Boe travaille comme assistant et chercheur à l'UCLouvain sous la supervision des Professeures Marie Lamensch et Valérie Swaen. Sa recherche vise à mieux comprendre l'impact effectif des taxes et subsides environnementaux sur les comportements des entreprises concernées par lesdites politiques fiscales.
Les objectifs de sa recherche sont de: (1) agréger les connaissances scientifiques existantes concernant la mesure dans laquelle diverses politiques fiscales des entreprises influencent les pratiques pro-environnementales des entreprises dans l'Espace économique européen ; (2a) identifier les mesures fiscales prises par les états européens afin de réduire la dépendance aux plastiques à usage unique (SUP), (2b) comparer la lourdeur administrative imposée aux entreprises redevables de taxes plastiques et (2c) mettre en exergue des éventuels effets pervers de ces taxes; (3) évaluer l'impact (et les raisons sous-jacentes à cet impact) des taxes sur le plastique/emballage plastique implémentées au Royaume-Uni, en Espagne et au Portugal sur les pratiques pro-environnementales des producteurs et importateurs d'emballages en plastique à usage unique; (4) évaluer l'impact (et les raisons sous-jacentes à cet impact) des taxes sur le plastique/emballage plastique implémentées au Royaume-Uni, en Espagne et au Portugal sur les pratiques pro-environnementales des entreprises opérant dans l'industrie du take-away et de la livraison à domicile de nourriture.
Grégory De Boe est ouvert à toute proposition de collaboration dans des champs de recherche liés à la politique publique en matière environnementales, notamment impliquant des instruments de marché ou fiscaux.
- Diplômes
Année Label Institution 2018 Bachelier en sciences de gestion UCLouvain FUCaM Mons 2020 Master en sciences de gestion Université catholique de Louvain
Grégory De Boe est assistant à l'UCLouvain FUCaM Mons pour les cours suivants (année académique 2023-2024) :
Intitulé du cours Code du cours Comptabilité et diagnostic financier (JOUR) MGEST1103 Ethique et RSE MSHUM1122 Comptabilité et états financiers MGEST1218 Règles d'évaluation MLSMM2143 Normes comptables internationales de consolidation MLSMM2146 Pilotage de la performance MLSMM2218 Séminaire d'accompagnement au mémoire (HD) MGEHD2227 Comptabilité et diagnostic financier (HD Mons) MGEHD1321 Comptabilité et diagnostic financier (HD Charleroi) MGEHC1321 Projet et accompagnement pédagogiques (HD) MMTHD1323
Grégory De Boe is a teaching assistant and researcher at UCLouvain, working on his Ph.D. under the guidance of Professors Marie Lamensch and Valérie Swaen. His doctoral research is structured in three essays, with a primary focus on unraveling the intricate ways in which environmental taxes and subsidies shape the decision-making processes of companies subjected to these policies, specifically in the context of adopting pro-environmental behaviors.
Essay 1: "Greening Corporate Practices: A Review of Tax and Subsidy Influence on Pro-Environmental Behaviors Across Industries"
This essay undertakes a comprehensive examination of the influence of taxes and subsidies on corporate pro-environmental behaviors across various industries. By conducting a systematic review of existing literature, the study aims to uncover industry-specific variations in outcomes. The research delves into factors such as the level of taxation or subsidy, the economic agents affected, subsidy sources, external factors, and conflicting environmental objectives in tax policy. The overarching goal is to provide policymakers with valuable insights for designing effective tax and subsidy mechanisms and to propose avenues for further scholarly exploration of the intricate interactions between tax policies and corporate pro-environmental behaviors.
Essay 2: "Examining the Role of Plastic Packaging Taxes in Decision-Making Processes for Circular Practices in the Food Packaging Industry: A Case Study of the UK, Spain, and Portugal"
This essay examines the role that plastic packaging taxes implemented in the UK, Spain, and Portugal play within the decision-making processes for circular practices in the food packaging industry. By conducting in-depth interviews with producers and importers in the food packaging industry, an industry heavily reliant on plastic, the essay aims to uncover the motivations and obstacles, especially those tied to taxation, behind the adoption of circular practices. Additionally, it examines the interplay between tax-related considerations and other motivations or obstacles behind the adoption of circular practices in the food packaging industry and determines to what extent plastic packaging taxes serve to eliminate some barriers in the implementation of circular practices. The essay finally compares these results according to different designs of plastic packaging taxes.
This essay significantly advances the discourse on environmental policy by delivering detailed insights into circular practices within the food packaging sector. It enhances our comprehension of decision-making processes related to circular practices, shedding light on the motivations and obstacles faced by producers and importers in this industry. The paper highlights the role of plastic packaging taxes in encouraging circular practices within private industries, emphasizing key aspects of tax design that support circular approaches. Additionally, it explores contextual elements beyond the taxes, revealing how these factors interact with and either facilitate or impede circularity among food packaging stakeholders. The contribution extends to outlining the capabilities and limitations of state actors in promoting circularity through tax policies. By delving into complexities of the decision-making processes for circular practices, the paper contributes to a comprehensive understanding of how public interventions interact with and within businesses, shaping their engagement in circular practices.
Essay 3: "Impact of Plastic Packaging Taxes on Packaging Choices and Circular Practices in the Take-Away and Home Delivery Food Industries in the UK, Spain, and Portugal"
Building upon the insights gained from the previous essays, the third essay narrows its focus to the take-away and home delivery food industries in the UK, Spain, and Portugal. This research investigates how businesses in this sector respond to plastic packaging taxes and examines their choices regarding packaging and circular practices. By analyzing the downstream effects on businesses involved in food take-away or home delivery, the study aims to provide a comprehensive understanding of the overall impact and processes resulting from the implementation of plastic packaging taxes throughout the entire value chain of the food industry. This approach contributes significantly to the evaluation of the effectiveness of plastic packaging taxes in promoting circular practices within this specific industry context.
Together, these three essays form a cohesive and multi-faceted exploration of the complex relationships between taxation, corporate pro-environmental behaviors, and the circular practices within the food packaging industry.
2024
De Boe, Grégory. From Taxation to Circularity: Assessing the Impact of Plastic Packaging Taxes on the Food Packaging Production in the UK, Spain, and Portugal. EURAM Doctoral Colloquium 2024 (Bath, UK, du 24/06/2024 au 25/06/2024).
2024
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. Plastic Packaging Taxes and Circular Transition: Assessing Impacts on Circular Practices in the Food Packaging Industry in the UK, Spain, and Portugal. Overcoming Obstacles to Climate Change Mitigation: a cross-cutting approach by human and social sciences conference (Louvain-la-Neuve, Belgium, du 23/05/2024 au 24/05/2024).
2024
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. Unveiling the effects of plastic packaging taxes: A comprehensive analysis of circular practices among food packaging producers in the United Kingdom, Spain, and Portugal. 40th EGOS Colloquium 2024: Crossroads for Organizations: Time, Space, and People (Milan, Italy, du 04/07/2024 au 06/07/2024).
2023
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. Can tax policies prompt corporate pro-environmental behaviors ? A systematic literature review. DSM PhD Day 2023 (Namur, Belgium, 15/05/2023).
2023
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. The effects of tax policies on corporate green practices: differences in effects depending on the industry targeted and the behavior promoted. 6th International Conference on Public Policy (Toronto, Canada, du 27/06/2023 au 29/06/2023).
2022
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. The influence of tax policies on corporate sustainable practices in the European Economic Area: a systematic literature review. Conférence sur la recherche interdisciplinaire et transdisciplinaire "Transition et Développement Durable" (Louvain-la-Neuve, Belgium, du 24/11/2022 au 25/11/2022).
2022
De Boe, Grégory. The role of the corporate taxation system in the achievement of the Sustainable Development Goals. Business & Society Research Seminar 2022 (Nantes, France, du 20/06/2022 au 21/06/2022).
2023
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. The effects of tax policies on corporate green practices: differences in effects depending on the industry targeted and the behavior promoted (Louvain Research Institute in Management and Organizations Working Paper Series; 2023/03), 2023. 56 p.