Partial Refunds

Partial Refunds is a refund right mechanism within excise tax regimes that allows taxpayers to recover only a proportion of the tax paid, contingent upon specific statutory conditions or limitations, distinguishing it from full or unconditional refund entitlements.

9

Publications

432

Citations

21

Authors

12

Institutions

Publications per year

2017–2026

5

Authors

21

  1. GS
    Guangzhi Shang

    Florida State University, United States

    2 publications · 228 citations

    2

    h-index

  2. MR
    Michael R. Galbreth

    University of South Carolina, United States

    2 publications · 228 citations

    2

    h-index

  3. DC
    Dinah Cohen-Vernik

    Duke University, United States

    1 publications · 28 citations

    1

    h-index

  4. LG
    Liang Guo

    Hong Kong University of Science and Technology, Hong Kong SAR China

    1 publications · 54 citations

    1

    h-index

  5. WL
    Wei-Shi Lim

    National University of Singapore, Singapore

    1 publications · 24 citations

    1

    h-index

1–5 of 21

Venues

  1. Production and Operations Management

    POMS · 1 publications · 114 citations

    1

    h-index

  2. Marketing Science

    1 publications · 54 citations

    1

    h-index

  3. European Journal of Operational Research

    1 publications · 24 citations

    1

    h-index

  4. Journal of Retailing

    1 publications · 28 citations

    1

    h-index

  5. Journal of Operations Management

    1 publications · 114 citations

    1

    h-index

1–5