J. Wielhouwer

Vrije Universiteit Amsterdam

Professor of Economics of Accounting & Tax

De Boelelaan 1105

Amsterdam, 1081HV

Netherlands

  • Vrije Universiteit Amsterdam

SCHOLARLY PAPERS

22

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4,037

TOTAL CITATIONS
Rank 39,300

SSRN RANKINGS

Top 39,300

in Total Papers Citations

30

Scholarly Papers (22)

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1.

Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement

Tuck School of Business Working Paper No. 2010-83
Number of pages: 46 Posted: 25 Oct 2010 Last Revised: 17 Apr 2013
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam
Downloads 940 (54,202)
Citation 15

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FIN 48, tax reporting, contracting, unrecognized tax benefits, book income tax expense

2.

Using Bilateral Advance Pricing Agreements to Resolve Tax Transfer Pricing Disputes

Tuck School of Business Working Paper No. 2005-24
Number of pages: 37 Posted: 05 Aug 2005
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam
Downloads 801 (67,404)
Citation 6

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Bilateral advance pricing agreements, transfer pricing, tax compliance, game theory

3.

Friends in Low Places: The Impact of Political Scandals on Connected Firms’ Stock Prices

Number of pages: 66 Posted: 05 May 2021 Last Revised: 06 Feb 2024
Susanne Preuss and J. Wielhouwer
University of Amsterdam and Vrije Universiteit Amsterdam
Downloads 363 (178,164)

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Corruption, political contributions, political scandals, reputation spillover, shareholder activism

4.

Who Benefits from Multinational Tax Law Ambiguity?

Number of pages: 28 Posted: 16 Sep 2003
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam
Downloads 310 (211,385)

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Tax compliance, multinational taxation, double taxation

5.

Estimating and imputing missing tax loss carryforward data to reduce measurement error

European Accounting Review (forthcoming)
Number of pages: 48 Posted: 04 Oct 2018 Last Revised: 29 Apr 2021
Malte Max, J. Wielhouwer, Eelke Wiersma and Eelke Wiersma
VU University Amsterdam - Department of Accounting, Vrije Universiteit Amsterdam and VU University, AmsterdamVU University Amsterdam - Department of Accounting
Downloads 228 (289,008)
Citation 3

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tax loss carryforward, measurement error, tax aggressiveness, imputation

6.

The Public Cost of Broken Confidence: Spillover Effects of Financial Reporting Irregularities

Number of pages: 29 Posted: 22 Oct 2010
J. Wielhouwer
Vrije Universiteit Amsterdam
Downloads 227 (290,216)

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financial reporting irregularities, trust, Ahold, capital market, event study

7.

Optimal Dynamic Investment Policy Under Different Rates for Tax Depreciation and Economic Depreciation

Tilburg University, CentER Working Paper No. 1999-59
Number of pages: 30 Posted: 23 Mar 2000
J. Wielhouwer, Anja De Waegenaere and Peter M. Kort
Vrije Universiteit Amsterdam, Tilburg University - Department of Econometrics & OR, Netspar, and CentER and Tilburg University - Department of Econometrics & Operations Research
Downloads 227 (290,216)
Citation 1

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optimization, optimal, control, investment, depreciation, taxation

8.

Optimal Tax Depreciation Under a Progressive Tax System

Number of pages: 24 Posted: 24 Nov 2000
Peter M. Kort, J. Wielhouwer and Anja De Waegenaere
Tilburg University - Department of Econometrics & Operations Research, Vrije Universiteit Amsterdam and Tilburg University - Department of Econometrics & OR, Netspar, and CentER
Downloads 171 (377,300)

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tax depreciation, progressive tax system, discounting, dynamic optimization, path coupling.

9.

The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality

Number of pages: 41 Posted: 22 Dec 2017
Sanne R. van Duin, Henri C. Dekker, J. Wielhouwer and Juan Mendoza
VU University Amsterdam, VU University Amsterdam, Vrije Universiteit Amsterdam and VU University Amsterdam
Downloads 159 (401,903)
Citation 4

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reporting quality, responsive regulation, support, time horizon

10.

Investment Decisions and Depreciation Choices Under a Discretionary Tax Depreciation Rule

Number of pages: 42 Posted: 25 Oct 2014 Last Revised: 20 Jan 2017
J. Wielhouwer, Eelke Wiersma and Eelke Wiersma
Vrije Universiteit Amsterdam and VU University, AmsterdamVU University Amsterdam - Department of Accounting
Downloads 153 (415,117)

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tax depreciation, bonus depreciation, investments, income smoothing

11.

Tax Loss Carryovers in a Competitive Environment

Downloads 135 (459,451)
Citation 1

Tax Loss Carryovers in a Competitive Environment

Tuck School of Business Working Paper No. 2506636
Number of pages: 34 Posted: 08 Oct 2014 Last Revised: 22 Jul 2017
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam
Downloads 135 (460,703)
Citation 1

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Net operating loss carryovers, R&D investments, capital expenditures

Tax Loss Carryovers in a Competitive Environment

Contemporary Accounting Research, Forthcoming
Posted: 17 Aug 2020
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam

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Net operating loss carryovers, R&D investments, capital expenditures

12.

Dynamic Tax Depreciation Strategies

CentER Discussion Paper Series No. 2008-87
Number of pages: 29 Posted: 21 Oct 2008
Anja De Waegenaere and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER and Vrije Universiteit Amsterdam
Downloads 132 (467,875)

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Tax depreciation, net present value, dynamic programming

13.

On the Effects of the Degree of Discretion in Reporting Managerial Performance

CentER Discussion Paper No. 2008-21
Number of pages: 33 Posted: 20 Feb 2008
Anja De Waegenaere and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER and Vrije Universiteit Amsterdam
Downloads 91 (613,233)

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managerial compensation, reporting flexibility

14.

The Reputational Costs of Connections to Controversial Politicians: Evidence From Political Scandals

Journal of Business Finance & Accounting, Forthcoming.
Number of pages: 66 Posted: 05 Feb 2024
Susanne Preuss and J. Wielhouwer
University of Amsterdam and Vrije Universiteit Amsterdam
Downloads 75 (687,532)

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Corruption, political contributions, political scandals, reputation spillover, shareholder activism

15.

Double tax treaties and tax-motivated income shifting

Number of pages: 32 Posted: 31 Jan 2025
Malte Max and J. Wielhouwer
VU University Amsterdam - Department of Accounting and Vrije Universiteit Amsterdam
Downloads 25 (1,095,387)

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tax avoidance, income shifting, tax treaties

16.

Tax and Tariff Planning Through Transfer Prices: The Role of The Head Office and Business Unit

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 11 Nov 2022
Saskia Kohlhase and J. Wielhouwer
Erasmus University Rotterdam and Vrije Universiteit Amsterdam

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Tax optimization, tariff optimization, multinational corporations, transfer price, incoterms

17.

The Tone From Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality

Journal of Accounting Research, Vol. 56, No. 2, 2018
Posted: 02 Aug 2018
Sanne R. van Duin, Henri C. Dekker, J. Wielhouwer and Juan Mendoza
VU University Amsterdam, VU University Amsterdam, Vrije Universiteit Amsterdam and VU University Amsterdam

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reporting quality; responsive regulation; support; time horizon

18.

Firms' Compliance with Complex Regulations

Law and Human Behavior, 40 (6): 721-733
Posted: 28 Oct 2017
Juan Mendoza, Henri C. Dekker and J. Wielhouwer
VU University Amsterdam, VU University Amsterdam and Vrije Universiteit Amsterdam

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complex regulations, fairness perceptions, compliance, firm behavior

19.

CEO Origin and Accrual-Based Earnings Management

Accounting Horizons 28(3): 605-626
Posted: 23 Oct 2014
Yu Flora Kuang, Bo Qin and J. Wielhouwer
University of Melbourne, The University of Melbourne and Vrije Universiteit Amsterdam

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CEO succession; CEO origin; financial reporting; earnings management

20.

Multinational Taxation and R&D Investments

The Accounting Review, July 2012
Posted: 25 Mar 2010 Last Revised: 29 Feb 2012
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam

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Multinational taxation, R&D investment, Transfer pricing, Patent races

21.

Who Benefits from Inconsistent Multinational Tax Transfer Pricing Rules?

Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006
Posted: 09 Nov 2005
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Dartmouth College - Tuck School of Business and Vrije Universiteit Amsterdam

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Tax compliance, transfer pricing, double taxation, tax law inconsistency

22.

Effects of Tax Depreciation on Optimal Firm Investment

CentER Discussion Paper Series No. 1999-58
Posted: 06 Aug 2000
J. Wielhouwer, Peter M. Kort and Anja De Waegenaere
Vrije Universiteit Amsterdam, Tilburg University - Department of Econometrics & Operations Research and Tilburg University - Department of Econometrics & OR, Netspar, and CentER

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Optimization, taxation, depreciation, investment, share valuation