The "Full Payment Rule" is a legal doctrine in refund litigation that requires a taxpayer to fully pay the disputed tax liability before initiating a refund suit in court, thereby distinguishing it from other procedural rules that permit pre-payment challenges.
4
Publications
130
Citations
9
Authors
7
Institutions
Publications per year
2017–2026
1
Variants
Flora Rule
Parents
Publications
4
Adam J. Levitin · SSRN Electronic Journal · 2010 · 22 citations · Full text
Physicians' charges under Medicare: assignment rates and beneficiary liability.
Thomas P. Ferry, Marian E. Gornick, Marilyn Newton et al. · PubMed · 1980 · 19 citations
1–4 of 4
Authors
9
- MN
1
h-index
- MEMarian E. Gornick
Centers for Medicare and Medicaid Services, United States
1 publications · 19 citations
1
h-index
- JE
1
h-index
- TPThomas P. Ferry
1 publications · 19 citations
1
h-index
- AJ
1
h-index
1–5 of 9
Institutions
7
China Coal Technology and Engineering Group Corp (China)
Beijing, China
1 h-index
1 publications
11 citations
Chongqing University
Chongqing, China
1 h-index
1 publications
11 citations
Wuhan University
Wuhan, China
1 h-index
1 publications
11 citations
Georgetown University
Washington, United States
1 h-index
1 publications
22 citations
National Bureau of Economic Research
Cambridge, United States
1 h-index
1 publications
78 citations
Wuhan Business University
Wuhan, China
1 h-index
1 publications
11 citations
Chongqing Technology and Business University
Chongqing, China
1 h-index
1 publications
11 citations
1–7 of 7
Venues
- The Journal of Economic Perspectives
JEP · 1 publications · 78 citations
1
h-index
- SSRN Electronic Journal
Repository · 1 publications · 22 citations
1
h-index
- International Transactions in Operational Research
1 publications · 11 citations
1
h-index
- PubMed
Repository · 1 publications · 19 citations
1
h-index
1–4