Concepedia

Taxpayer Refunds

Taxpayer Refunds is a state-level fiscal mechanism within constitutional taxation frameworks that refers to the systematic return of excess tax payments to individuals or entities when collected amounts exceed statutory liabilities as defined by state constitutional provisions.

19

Publications

736

Citations

37

Authors

24

Institutions

Publications per year

2017–2026

7

Parents

Publications

19

Tax Loss Carrybacks: Investment Stimulus versus Misallocation

Inga Bethmann, Martin Jacob, Maximilian A. Müller · The Accounting Review · 2017 · 95 citations

, , +15

Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds

Damon Jones · American Economic Journal Economic Policy · 2012 · 81 citations · Full text

, , +15

An Investigation of Why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach

Donna D. Bobek, Richard C. Hatfield, Kristin Wentzel · Journal of the American Taxation Association · 2007 · 53 citations

, , +15

Splitting Tax Refunds and Building Savings: An Empirical Test

Sondra G. Beverly, Daniel Schneider, Peter Tufano · Tax Policy and the Economy · 2006 · 52 citations · Full text

, , +14

How Do EITC Recipients Spend Their Refunds

Andrew Goodman-Bacon, Leslie McGranahan · SSRN Electronic Journal · 2008 · 51 citations · Full text

, , +14

1–5 of 19

Authors

37

  1. RC
    Richard C. Hatfield

    University of Alabama, United States

    3 publications · 116 citations

    3

    h-index

  2. SG
    Sondra G. Beverly

    Washington University in St. Louis, United States

    2 publications · 81 citations

    2

    h-index

  3. LM
    Leslie McGranahan

    Federal Reserve Bank of Chicago, United States

    2 publications · 89 citations

    2

    h-index

  4. DD
    Donna D. Bobek

    University of Central Florida, United States

    2 publications · 100 citations

    2

    h-index

  5. JM
    Jacob Mortenson

    United States Congress, United States

    2 publications · 68 citations

    2

    h-index

1–5 of 37

Institutions

24

  1. University of Alabama

    Tuscaloosa, United States

    3 h-index

    3 publications

    116 citations

  2. University of Central Florida

    Orlando, United States

    3 h-index

    3 publications

    124 citations

  3. United States Congress

    Washington D.C., United States

    2 h-index

    2 publications

    68 citations

  4. Federal Reserve Bank of Chicago

    Chicago, United States

    2 h-index

    3 publications

    140 citations

  5. United States Department of the Treasury

    Washington, United States

    2 h-index

    2 publications

    68 citations

  6. Arizona State University

    Tempe, United States

    2 h-index

    2 publications

    53 citations

  7. University of Michigan

    Ann Arbor, United States

    2 h-index

    3 publications

    90 citations

  8. WHU – Otto Beisheim School of Management

    Vallendar, Germany

    1 h-index

    3 publications

    285 citations

1–8 of 24

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 115 citations

    3

    h-index

  2. American Economic Journal Economic Policy

    2 publications · 123 citations

    2

    h-index

  3. Journal of the American Taxation Association

    2 publications · 100 citations

    2

    h-index

  4. Journal of Consumer Affairs

    JCA · 1 publications · 29 citations

    1

    h-index

  5. Behavioral Research in Accounting

    BRIA · 1 publications · 16 citations

    1

    h-index

1–5