Jacco L Wielhouwer
Biographic Data
| ID | 4385371 |
|---|---|
| NAME | Jacco L Wielhouwer |
| GIVEN NAMES | Jacco L |
| FAMILY NAME | Wielhouwer |
| SIGNATURE | WIELHOUWER J L |
| AFFILIATIONS | Vrije Universiteit Amsterdam |
| ORCID | 0000-0002-0509-0602 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 11 |
| WORKS AS AUTHOR | 6 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2017 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 2 |
The Effect of Conflict of Interest Disclosures on Misselling
Conflicts of interest are pervasive in the financial industry. Globally, policymakers are seeking ways to limit such conflicts and curb the resulting misselling of financial products. This study investigates the effects of a prominent policy instrument: the mandatory disclosure of financial intermediaries’ mortgage commissions. Using unique confidential regulatory data, we evaluate the mandatory commission disclosure of mortgage sales that was im…
Responding to Regulatory Feedback
In various regulatory settings, firms receive feedback (i.e., firm‐specific private advice) from authorities on how to improve compliance. Although the literature sheds light on the authorities' decision of when to provide feedback, less is known about firms' decisions on how to respond. Building on research on compliance and regulation, we expect a higher level of responsiveness to feedback when the financial capacity to cover short‐term costs i…
Compliance under distrust
Several studies indicate that people are less compliant when they feel distrusted. This can pose a challenge for public administration, as some forms of control may signal distrust towards people and could undermine their motivation to comply. In this study, we question whether feeling distrusted is necessarily negative for compliance. In two experiments on tax compliance (N = 239), we examine the case in which the individual is distrusted by the…
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error
The ability to reduce current and future taxable income with prior years' taxable losses is highly relevant for explaining firms' effective tax rates. Compustat data on the tax loss carryforward (TLCF) are, however, often missing. We propose a method to estimate values for the missing TLCF data instead of the common practice in the literature of imputing zero values. In order to assess the accuracy of our method, we compare our estimated TLCFs wi…
Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule
Prior studies have shown limited impact of the US bonus depreciation rules on firm investments during economic downturns. In this article we study the effects of a set of more flexible rules – discretionary tax depreciation (DTD) – introduced in the Netherlands during the 2009–2011 economic crisis. Our simulation results show DTD, which allows firms to accelerate and also to postpone depreciation, to be much more effective than bonus depreciation…
The backfiring effect of auditing on tax compliance
The backfiring effect of auditing on tax compliance
Compliance under distrust
Several studies indicate that people are less compliant when they feel distrusted. This can pose a challenge for public administration, as some forms of control may signal distrust towards people and could undermine their motivation to comply. In this study, we question whether feeling distrusted is necessarily negative for compliance. In two experiments on tax compliance (N = 239), we examine the case in which the individual is distrusted by the…
Responding to Regulatory Feedback
In various regulatory settings, firms receive feedback (i.e., firm‐specific private advice) from authorities on how to improve compliance. Although the literature sheds light on the authorities' decision of when to provide feedback, less is known about firms' decisions on how to respond. Building on research on compliance and regulation, we expect a higher level of responsiveness to feedback when the financial capacity to cover short‐term costs i…
Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule
Prior studies have shown limited impact of the US bonus depreciation rules on firm investments during economic downturns. In this article we study the effects of a set of more flexible rules – discretionary tax depreciation (DTD) – introduced in the Netherlands during the 2009–2011 economic crisis. Our simulation results show DTD, which allows firms to accelerate and also to postpone depreciation, to be much more effective than bonus depreciation…
The backfiring effect of auditing on tax compliance
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error
The ability to reduce current and future taxable income with prior years' taxable losses is highly relevant for explaining firms' effective tax rates. Compustat data on the tax loss carryforward (TLCF) are, however, often missing. We propose a method to estimate values for the missing TLCF data instead of the common practice in the literature of imputing zero values. In order to assess the accuracy of our method, we compare our estimated TLCFs wi…
Responding to Regulatory Feedback
In various regulatory settings, firms receive feedback (i.e., firm‐specific private advice) from authorities on how to improve compliance. Although the literature sheds light on the authorities' decision of when to provide feedback, less is known about firms' decisions on how to respond. Building on research on compliance and regulation, we expect a higher level of responsiveness to feedback when the financial capacity to cover short‐term costs i…
Compliance under distrust
Several studies indicate that people are less compliant when they feel distrusted. This can pose a challenge for public administration, as some forms of control may signal distrust towards people and could undermine their motivation to comply. In this study, we question whether feeling distrusted is necessarily negative for compliance. In two experiments on tax compliance (N = 239), we examine the case in which the individual is distrusted by the…
The Effect of Conflict of Interest Disclosures on Misselling
Conflicts of interest are pervasive in the financial industry. Globally, policymakers are seeking ways to limit such conflicts and curb the resulting misselling of financial products. This study investigates the effects of a prominent policy instrument: the mandatory disclosure of financial intermediaries’ mortgage commissions. Using unique confidential regulatory data, we evaluate the mandatory commission disclosure of mortgage sales that was im…
Business (5 works) · Economics (5 works) · Accounting (4 works) · Corporate Taxation and Avoidance (4 works) · Taxation and Compliance Studies (4 works) · Public economics (3 works) · Auditing, Earnings Management, Governance (2 works) · Compliance (psychology (2 works) · Finance (2 works) · Fiscal Policy and Economic Growth (2 works)