Committing perjury is frequently treated as closely related-if not equivalent-to lying. Both legal scholars of perjury and philosophers of lying make this assumption. This, in turn, informs subsequent conclusions about both the nature of perjury and the nature of lying.
Disentangling Perjury and Lying,
Yale J.L. & Human.
Available at: https://digitalcommons.law.yale.edu/yjlh/vol29/iss2/7