J. Wielhouwer

Vrije Universiteit Amsterdam

Professor of Economics of Accounting & Tax

De Boelelaan 1105

Amsterdam, 1081HV

Netherlands

  • Vrije Universiteit Amsterdam

SCHOLARLY PAPERS

20

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3,599

SSRN CITATIONS
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SSRN RANKINGS

Top 38,315

in Total Papers Citations

15

CROSSREF CITATIONS

7

Scholarly Papers (20)

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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, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam
Downloads 912 (43,743)
Citation 14

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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, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam
Downloads 776 (54,564)
Citation 3

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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: 65 Posted: 05 May 2021 Last Revised: 03 Jan 2023
Susanne Preuss and J. Wielhouwer
University of Amsterdam and Vrije Universiteit Amsterdam
Downloads 304 (167,424)

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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, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam
Downloads 289 (176,583)

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Tax compliance, multinational taxation, double taxation

5.

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 220 (231,145)
Citation 1

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optimization, optimal, control, investment, depreciation, taxation

6.

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 208 (243,436)
Citation 1

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tax loss carryforward, measurement error, tax aggressiveness, imputation

7.

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 196 (256,954)

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

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 154 (316,717)

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

9.

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 130 (362,037)

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tax depreciation, bonus depreciation, investments, income smoothing

10.

Tax Loss Carryovers in a Competitive Environment

Downloads 119 (386,650)

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, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam
Downloads 119 (388,358)
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, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam

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

11.

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 116 (393,784)

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Tax depreciation, net present value, dynamic programming

12.

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 90 (468,717)
Citation 3

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reporting quality, responsive regulation, support, time horizon

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 85 (485,659)

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managerial compensation, reporting flexibility

14.

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

15.

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

Abstract:

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reporting quality; responsive regulation; support; time horizon

16.

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

17.

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 Vrije Universiteit Amsterdam

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CEO succession; CEO origin; financial reporting; earnings management

18.

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, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam

Abstract:

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

19.

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, Tuck School of Business at Dartmouth and Vrije Universiteit Amsterdam

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

20.

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