{"identifier":"nobleid:/w1/20260521/BD2AB9E7","arkIdentifier":"ark:/48914/w1/20260521/BD2AB9E7","version":1,"workTitle":"Legal Positivism and Tax Law: Kelsen, Is/Ought and Capital/Revenue; Hart, Open Texture and GAARs","workType":"Journal Article","authors":"John Prebble, Darien Shanske","description":null,"workUrl":null,"existingDoi":"10.1007/978-981-19-1092-0_8","createdAt":"2026-05-21T19:10:03.837762Z","canonicalUrl":"https://nobleid.org/ark:/48914/w1/20260521/BD2AB9E7.v1"}