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J. Wielhouwer

VU University Amsterdam

Associate Professor of Accounting

De Boelelaan 1105

Amsterdam, 1081HV

Netherlands

  • VU University Amsterdam

SCHOLARLY PAPERS

15

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Top 14,628

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2,652

CITATIONS
Rank 40,194

SSRN RANKINGS

Top 40,194

in Total Papers Citations

4

Scholarly Papers (15)

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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 - Center for Economic Research (CentER), Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads 657 (25,467)

Abstract:

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 - Center for Economic Research (CentER), Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads 634 (29,512)
Citation 1

Abstract:

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

3.

Who Benefits from Multinational Tax Law Ambiguity?

Tuck Business School Working Paper No. 03-27
Number of pages: 28 Posted: 16 Sep 2003
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Center for Economic Research (CentER), Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads 239 (100,473)

Abstract:

Tax compliance, multinational taxation, double taxation

4.

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
VU University Amsterdam, Tilburg University - Center for Economic Research (CentER) and Tilburg University - Department of Econometrics & Operations Research
Downloads 203 (122,603)
Citation 2

Abstract:

optimization, optimal, control, investment, depreciation, taxation

5.

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, VU University Amsterdam and Tilburg University - Center for Economic Research (CentER)
Downloads 130 (174,830)
Citation 1

Abstract:

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

6.

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

Number of pages: 29 Posted: 22 Oct 2010
J. Wielhouwer
VU University Amsterdam
Downloads 108 (186,834)

Abstract:

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

7.

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 - Center for Economic Research (CentER) and VU University Amsterdam
Downloads 83 (232,451)

Abstract:

Tax depreciation, net present value, dynamic programming

8.

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 - Center for Economic Research (CentER) and VU University Amsterdam
Downloads 57 (287,328)

Abstract:

managerial compensation, reporting flexibility

9.

Tax Loss Carryovers in a Competitive Environment

Tuck School of Business Working Paper No. 2506636
Number of pages: 47 Posted: 08 Oct 2014
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Center for Economic Research (CentER), Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads 54 (282,691)

Abstract:

Net operating loss carryovers, R&D investments, capital expenditures, war of attrition

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 and Eelke Wiersma
VU University Amsterdam and VU University Amsterdam - Department of Accounting
Downloads 46 (261,298)

Abstract:

tax depreciation, bonus depreciation, investments, income smoothing

11.

The Backfiring Effect of Auditing on Tax Compliance

WU International Taxation Research Paper Series No. 2017-05
Number of pages: 32 Posted: 20 Apr 2017
Juan P. Mendoza, J. Wielhouwer and Erich Kirchler
VU University Amsterdam, VU University Amsterdam and University of Vienna - Faculty of Psychology
Downloads 0 (136,335)

Abstract:

Tax compliance, Auditing, Tax enforcement

12.

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
The University of Melbourne, The University of Melbourne and VU University Amsterdam

Abstract:

CEO succession; CEO origin; financial reporting; earnings management

13.

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 - Center for Economic Research (CentER), Tuck School of Business at Dartmouth and VU University Amsterdam

Abstract:

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

14.

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 - Center for Economic Research (CentER), Tuck School of Business at Dartmouth and VU University Amsterdam

Abstract:

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

15.

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
VU University Amsterdam, Tilburg University - Department of Econometrics & Operations Research and Tilburg University - Center for Economic Research (CentER)

Abstract:

Optimization, taxation, depreciation, investment, share valuation

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