Penalties Interpretation

Penalties Interpretation is a jurisprudential framework within tax law that prescribes the principles and methods for construing statutory provisions imposing penalties, distinguished by its focus on balancing enforcement rigor with taxpayer fairness and legal certainty.

2

Publications

41

Citations

2

Authors

2

Institutions

Publications per year

2017–2026

1

Authors

2

  1. SB
    Sarah B. Lawsky

    Northwestern University, Philippines

    1 publications · 10 citations

    1

    h-index

  2. NT
    Nicholas Tiverios

    University College London, United Kingdom

    1 publications · 31 citations

    1

    h-index

  3. PT
    PG Turner

    St. Catharine College, United States

    1 publications · 32 citations

    0

    h-index

1–3 of 2

Institutions

2

Venues

  1. UCL Discovery (University College London)

    Repository · 1 publications · 31 citations

    1

    h-index

  2. University of Pennsylvania Law Review

    1 publications · 10 citations

    1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 32 citations

1–3