Compromise Settlement Negotiation

Compromise Settlement Negotiation is a formal process within tax dispute resolution that constitutes a structured methodology for reaching a legally binding agreement between a taxpayer and a tax authority to settle a tax liability for less than the full amount owed, based on the taxpayer’s demonstrated inability to pay, doubt as to liability, or doubt as to collectibility.

6

Publications

223

Citations

9

Authors

8

Institutions

Publications per year

2017–2026

1

Authors

9

  1. FH
    Fred H. Lawson

    Mills College, United States

    1 publications · 28 citations

    1

    h-index

  2. LB
    Linda Babcock

    Carnegie Mellon University, United States

    1 publications · 30 citations

    1

    h-index

  3. JM
    Jeanne M. Brett

    Northwestern University, United States

    1 publications · 61 citations

    1

    h-index

  4. GE
    Gregory E. Kersten

    Concordia University, Canada

    1 publications · 39 citations

    1

    h-index

  5. CA
    Craig A. Olson

    University of Wisconsin–Madison, United States

    1 publications · 30 citations

    1

    h-index

1–5 of 9

Venues

  1. Decision Support Systems

    1 publications · 39 citations

    1

    h-index

  2. Journal of Social Issues

    1 publications · 61 citations

    1

    h-index

  3. Oxford University Research Archive (ORA) (University of Oxford)

    Repository · 1 publications · 50 citations

    1

    h-index

  4. 1

    h-index

  5. The International Spectator

    1 publications · 28 citations

    1

    h-index

1–5