Anja De Waegenaere is an associate professor of Actuarial Science and Accounting at Tilburg University, the Netherlands. She received a Ph.D. in applied mathematics from Antwerp University (Belgium) in 1993. Her research focuses on microeconomic analysis of taxation. She has published papers in Contemporary Accounting Research, Economic Theory, International Economic review, Journal of Management Accounting Research, National Tax Journal, and the Journal of the American Taxation Association.