We have deduced the analytical expression of the tunneling current across a
thin oxide layer for a MOS capacitor, by introducing a new double-box simp
lified model of the oxide layer. We have developed this model to study some
characteristics of the tunneling current, which are neglected when the usu
al Fowler-Nordheim description is adopted. Matching between experimental an
d simulated curves is excellent, and no free parameter is needed to adjust
the fitting quality, once the values of the main physical parameters are ch
osen. The model quantitatively describes the quantum oscillations of the ga
te current produced by the interference between the coherent incident elect
ron-wave and the electron-wave reflected at the oxide/anode interface, From
the period of the quantum oscillations, we have deduced a semiempirical re
lation useful to evaluate the oxide thickness. The quantum oscillations amp
litude is related to the oxide/anode interface roughness, which is accounte
d for by a rugosity parameter introduced in our model. The temperature depe
ndence of the tunneling current has been taken into account as well in two
parameters of the model.