Concepedia

Withholding Refunds

Withholding Refunds is a fiscal reimbursement mechanism that distinguishes itself within tax refund procedures by specifically returning excess amounts withheld from income during the tax year, as a result of discrepancies between preliminary withholding and final tax liability.

4

Publications

197

Citations

8

Authors

7

Institutions

Publications per year

2017–2026

1

Parents

Publications

4

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

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 · 47 citations · Full text

, , +15

Rational Illiquidity and Consumption: Theory and Evidence from Income Tax Withholding and Refunds

Michael Gelman, Shachar Kariv, Matthew D. Shapiro et al. · American Economic Review · 2022 · 16 citations

, , +14

1–4 of 4

Authors

8

  1. KW
    Kristin Wentzel

    University of Central Florida, United States

    2 publications · 100 citations

    2

    h-index

  2. DD
    Donna D. Bobek

    University of Central Florida, United States

    2 publications · 100 citations

    2

    h-index

  3. RC
    Richard C. Hatfield

    University of Alabama, United States

    2 publications · 100 citations

    2

    h-index

  4. MG
    Michael Gelman

    University of California, Berkeley, United States

    1 publications · 16 citations

    1

    h-index

  5. SK
    Shachar Kariv

    University of California, Berkeley, United States

    1 publications · 16 citations

    1

    h-index

1–5 of 8

Institutions

7

  1. University of Central Florida

    Orlando, United States

    2 h-index

    2 publications

    100 citations

  2. University of Alabama

    Tuscaloosa, United States

    2 h-index

    2 publications

    100 citations

  3. Claremont McKenna College

    Claremont, United States

    1 h-index

    1 publications

    16 citations

  4. University of California, Berkeley

    Berkeley, United States

    1 h-index

    1 publications

    16 citations

  5. University of Michigan

    Ann Arbor, United States

    1 h-index

    1 publications

    16 citations

  6. Arizona State University

    Tempe, United States

    1 h-index

    1 publications

    16 citations

  7. University of Chicago

    Chicago, United States

    1 h-index

    1 publications

    81 citations

1–7 of 7

Venues

  1. Journal of the American Taxation Association

    2 publications · 100 citations

    2

    h-index

  2. American Economic Journal Economic Policy

    1 publications · 81 citations

    1

    h-index

  3. American Economic Review

    1 publications · 16 citations

    1

    h-index

1–3