Improperly Collected Taxes: The Border between Private and Public Law

Research output: Contribution to journalArticlepeer-review

Abstract

This article discusses the case of improperly collected taxes and analyzes the various variations of this case from the standpoint of public law distributive considerations and from the standpoint of the common law doctrine of restitution.
Original languageEnglish
Pages (from-to)125-161
JournalCanadian Journal of Law and Jurisprudence: an international journal of legal thought
Volume22
Publication statusPublished - 2010

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