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
2
Lex Sequitur Equitatem: Fusion and the Penalty Doctrine
PG Turner · SSRN Electronic Journal · 2018 · 32 citations · Full text
Probably - Understanding Tax Law's Uncertainty
Sarah B. Lawsky · University of Pennsylvania Law Review · 2008 · 10 citations · Full text
1–3 of 2
2
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h-index
1
h-index
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2
University College London
London, United Kingdom
1 h-index
1 publications
31 citations
George Washington University
Washington, United States
1 h-index
1 publications
10 citations

St. Catharine College
Springfield, United States
1 publications
32 citations
University of Cambridge
Cambridge, United Kingdom
1 publications
32 citations
1–4 of 2
Repository · 1 publications · 31 citations
1
h-index
1 publications · 10 citations
1
h-index
Repository · 1 publications · 32 citations
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