Claire Hofman

Claire Hofman is a Research Fellow at the Erasmus School of Law, Erasmus University Rotterdam. Her work focuses on fiscal law and tax fraud within legal compliance frameworks.

• Primary Research Areas: Fiscal Enforcement, Legal Ethics, Sanctioning Systems
• Key Contributions: Analysis of double punishment principles, gatekeeper dilemmas in financial professions, and legal sustainability of tax fraud sanctions

Hofman's recent research explores predictability in punishment and compliance challenges within fiscal systems. Her publications address ethical violations in tax advisory roles and the judicial review of enforcement mechanisms.

Notably, her work Evenredige dubbele bestraffing (2022) examines the legal paradoxes of double punishment in tax law, while De juridische houdbaarheid... (2022) critically assesses the legitimacy of sanctioning systems for fiscal fraud.