Concepedia

Installment Agreements

Installment Agreements is a tax compliance mechanism that permits a taxpayer to satisfy a tax liability through a structured series of periodic payments under terms formally approved by the tax administration, thereby distinguishing it from lump-sum settlements or other debt resolution methods.

5

Publications

124

Citations

10

Authors

2

Institutions

Publications per year

2017–2026

0

Parents

Children

Publications

5

Regulating concessions of toll motorways: An empirical study on fixed vs. variable term contracts

Daniel Albalate, Germà Bel · Transportation Research Part A Policy and Practice · 2008 · 53 citations

, , +16

The Role of Installment Payments in Contracts for Services

Tom K. Lee, Ivan Png · The RAND Journal of Economics · 1990 · 23 citations

, , +17

The Adoption and Diffusion of an Accounting Innovation

Eugene E. Comiskey, R. E. V. Groves · Accounting and Business Research · 1971 · 22 citations

, , +5

Section 77 and Schedule 29: manufactured payments: general

Richard Collier · British tax review · 2013 · 14 citations

, , +4

Death on the Installment Plan

B. G. D., Louis-Ferdinand Céline, John Marks · Books Abroad · 1948 · 12 citations

, , +1

1–5 of 5

Authors

10

  1. DA
    Daniel Albalate

    Universitat de Barcelona, Spain

    1 publications · 53 citations

    1

    h-index

  2. BG
    B. G. D.

    1 publications · 12 citations

    1

    h-index

  3. GB
    Germà Bel

    Universitat de Barcelona, Spain

    1 publications · 53 citations

    1

    h-index

  4. TK
    Tom K. Lee

    1 publications · 23 citations

    1

    h-index

  5. RC
    Richard Collier

    University of Oxford, United Kingdom

    1 publications · 14 citations

    1

    h-index

1–5 of 10

Institutions

2

  1. Barcelona School of Economics

    Barcelona, Spain

    1 h-index

    2 publications

    106 citations

  2. Universitat de Barcelona

    Barcelona, Spain

    1 h-index

    2 publications

    106 citations

1–2 of 2

Venues

  1. Accounting and Business Research

    1 publications · 22 citations

    1

    h-index

  2. British tax review

    1 publications · 14 citations

    1

    h-index

  3. Books Abroad

    1 publications · 12 citations

    1

    h-index

  4. The RAND Journal of Economics

    1 publications · 23 citations

    1

    h-index

  5. 1

    h-index

1–5