Partial Payment Doctrine

Partial Payment Doctrine is a legal principle within tax refund litigation that permits a taxpayer to claim a refund for an overpayment deemed attributable to a specific tax period, distinguishing it from doctrines requiring full payment of the disputed liability before refund claims may be entertained.

1

Publications

39

Citations

2

Authors

1

Institutions

Publications per year

2017–2026

0

Variants

Flora Doctrine

Authors

2

  1. KE
    Keith E. Maskus

    University of Colorado Boulder, United States

    1 publications · 39 citations

    1

    h-index

  2. BU
    Bernard Udis

    University of Colorado Boulder, United States

    1 publications · 39 citations

    1

    h-index

1–2 of 2

Institutions

1

  1. University of Colorado Boulder

    Boulder, United States

    1 h-index

    2 publications

    78 citations

1–1 of 1

Venues

  1. Defence Economics

    1 publications · 39 citations

    1

    h-index

1–1