Concepedia

Tax Interest

Tax Interest is a financial charge imposed by tax authorities on unpaid or overdue tax liabilities, calculated as a percentage of the outstanding amount and serving to compensate the state for the delayed fulfillment of a taxpayer’s fiscal obligation.

19

Publications

465

Citations

32

Authors

23

Institutions

Publications per year

2017–2026

0

Parents

Children

Publications

19

How much of the corporate bond spread is due to personal taxes?

Sheen Liu, Jian Shi, Junbo Wang et al. · Journal of Financial Economics · 2007 · 49 citations · Full text

, , +13

A New Approach to Taxing Financial Intermediation Services Under a Value-Added Tax

Howell H. Zee · SSRN Electronic Journal · 2004 · 42 citations · Full text

, , +15

The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008

Hermann Buslei, Martin Simmler · SSRN Electronic Journal · 2012 · 40 citations · Full text

, , +13

APRIL 15 SYNDROME

Joel Slemrod, Charles W. Christian, Rebecca A. London et al. · Economic Inquiry · 1997 · 37 citations · Full text

, , +16

Interest from Hybrid Debts in Tax Treaties

Hanno Pijl · Bulletin for international taxation · 2011 · 32 citations

, , +12

1–5 of 19

Authors

32

  1. HH
    Howell H. Zee

    International Monetary Fund, United States

    3 publications · 81 citations

    3

    h-index

  2. HH
    Harry Huizinga

    Tilburg University, Netherlands

    2 publications · 37 citations

    2

    h-index

  3. MS
    Martin Simmler

    German Institute for Economic Research, Germany

    1 publications · 40 citations

    1

    h-index

  4. SM
    Socrates Mokkas

    University of Oxford, United Kingdom

    1 publications · 21 citations

    1

    h-index

  5. HB
    Hermann Buslei

    Centre for European Economic Research, Germany

    1 publications · 40 citations

    1

    h-index

1–5 of 32

Institutions

23

  1. University of Missouri

    Columbia, United States

    2 h-index

    2 publications

    71 citations

  2. Tilburg University

    Tilburg, The Netherlands

    2 h-index

    3 publications

    55 citations

  3. Federal Reserve

    Washington D.C., United States

    1 h-index

    2 publications

    28 citations

  4. University of Oxford

    Oxford, United Kingdom

    1 h-index

    1 publications

    40 citations

  5. Centre for Economic Policy Research

    London, United Kingdom

    1 h-index

    2 publications

    38 citations

  6. London School of Economics and Political Science

    London, United Kingdom

    1 h-index

    1 publications

    18 citations

  7. IESE Business School

    Barcelona, Spain

    1 h-index

    1 publications

    19 citations

  8. The University of Texas at Arlington

    Arlington, United States

    1 h-index

    1 publications

    49 citations

1–8 of 23

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 141 citations

    5

    h-index

  2. National Tax Journal

    NTJ · 2 publications · 39 citations

    2

    h-index

  3. Research in Accounting Regulation

    1 publications · 22 citations

    1

    h-index

  4. EC Tax Review

    1 publications · 17 citations

    1

    h-index

  5. Economic Inquiry

    1 publications · 37 citations

    1

    h-index

1–5