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Davis T: Imagining the Body

Imagining the Body

Tax, Law, and Our Economic Selves

Global Health Law

This book offers a novel jurisprudential account of law by arguing for a conceptual understanding of participation as foundational to a general explanation of law and legitimate authority. In doing so, the book challenges dominant accounts, arguing that the existing failure to separate an explanation of law's authority from the concept of its legitimacy has left a general explanation of law incomplete. From this, the book argues, both general jurisprudence and broader society have suffered. This is especially so for societies that tend to fall outside the Euro-American concern of much mainstream analytical jurisprudence.The historical experience of such societies, however, reveals much of normative and analytical significance. Bringing together normative, historical archival, and case study analysis, the book develops a positive account of law that highlights the importance of participation as a multifaceted process in the continuous historical development of law and legal system in any society. This account, the book argues, is crucial to a more complete explanation of law's authoritative function and normative legitimacy. The book's account of participation, further, foregrounds a broader and more normatively robust understanding of the relationship between a general explanation of law and other philosophically fundamental ideals, namely: freedom, justice, democracy, and deliberation. The book's examinations, which integrate arguments from scholarship in African political philosophy with mainstream arguments in analytical jurisprudence, lead it to new and original answers to longstanding questions in legal philosophy about the nature of law's authority, it's legitimate justification and, the grounds also, for collectively disobeying it.

Participation, Freedom, and the Communal Question of Justice

Law’s Moral Legitimacy

This book offers a fresh and comprehensive reassessment of interpretivism, one of the two main philosophical accounts of law's nature. Interpretivism is drawn from many different sources and traditions. Accordingly, it is relevant to various fields of inquiry. This volume presents a diverse range of perspectives on its central idea, first expressed by Ronald Dworkin, that law is a moral interpretation of a community's past political decisions. It advances our understanding of interpretivism by restating, revising, and offering new defences and critiques of some of its main tenets. This collection brings together established figures and rising stars from across legal, political, and other areas of philosophy. There are thirteen essays, each accompanied by a response. The result is a unique and insightful overview of the current state of debate in legal philosophy.

New Work in Legal Philosophy

Interpretivism and its Critics

This open access book introduces the first systematic approach to the debate on the unity or fragmentation of practical reasoning and its profound implications for legal philosophy. Bringing together some of the foremost legal philosophers from the Hispanic-Latin world, the book presents a thoughtful dialogue with the Anglo-American literature, making it of interest to scholars from both cultural traditions. Although the topic is rarely discussed explicitly and systematically, it is pivotal to ongoing debates about legal normativity, the nature of law, legal authority, and the rationale behind legal decisions. This book fills this gap by providing a comprehensive perspective that illuminates the intersections between the philosophy of law and the philosophy of practical reasoning. It analyses law from the perspective of the agent and offers deep insights into critical issues in the field of law. The volume is divided into four parts. The 1st part addresses the question of the nature of reasons and the unity of practical and theoretical reasoning. The 2nd part deals with the question of whether practical reasoning works in a unified or fragmented way. The 3rd section examines the autonomy of legal normativity in relation to morality and other normative domains. In the 4th and concluding section, the authors analyse the implications of the thesis of the unity of practical reason for legal decision-making and the authority of law. The ebook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com.

Law and the Unity of Practical Reasoning

A Psychological Exploration of Women and Gender

Women's Lives

Adopting distinct and new perspectives to analyse VAT policy and practice, this book explores the key design challenges and opportunities faced by VAT jurisdictions in the 21st century. The book shows how the VAT, the world's most preferred form of consumption tax, has failed to live up to the expectations of its advocates since its earliest iterations about a century ago. It identifies and explains the gaps between VAT theory and practice, drawing on lessons from recent international experience. The book begins with an analysis of key design features of VAT systems, including concessions, registration thresholds and small business regimes. It goes on to explore more complex issues, such as the application of the tax to financial supplies, sharing economy transactions, and international cross-border sales, as well as the treatment of transactions and revenue within jurisdictions that operate under multiple-tiered systems of government.These issues represent challenges commonly encountered in VAT jurisdictions in modern economies. The work outlines innovative and realistic reform proposals for a VAT suitable for a 21st century economy that are grounded in economic principles and at the same time, practicable in terms of law, policy, and administration. It factors in, in particular, the political, technical, and administrative realities that policymakers in VAT jurisdictions must navigate when developing reform programmes. With guidance on VAT design and implementation for policymakers and law drafters, the book is also a valuable resource for academics, students, and practitioners interested in VAT policy and practice, and the interactions between tax law, policy and economic principles.

Design, Challenges, and Opportunities

Value Added Tax in the 21st Century

Hart Studies in Private Law

This ambitious and important book explores the new concept of the doctor-patient relationship, told from the private law perspective. The doctor-patient relationship differs from others in negligence law. Doctors are required to take positive action and, therefore, can be held liable for omissions. However, because actionable damage is almost exclusively confined to physical injury, the significance of a doctor's liability for failing to confer a benefit has gotten lost along the way. This aspect of the doctor's positive duty is overlooked in both the case law and the literature - and, this book identifies it as the principal barrier to protecting interests other than bodily integrity in medical negligence law. The book sets out a novel theoretical framework in which the reconceptualised doctor's 'positive duty to take care' of a patient's interests justifies an expanded concept of actionable damage beyond physical injury - ensuring that the reasons for requiring doctors to act positively are carried through to the damage enquiry. The book identifies that the leading cases causing challenges to coherency in medical negligence are those involving patient choice: Rees v Darlington Memorial Hospital, McFarlane v Tayside Health Board, Meadows v Khan, ACB v Thomson Medical Pte Ltd, Chester v Afshar, Montgomery v Lanarkshire Health Board, Gregg v Scott, and Philp v Ryan. Rather than treating patient autonomy as a source of doctrinal difficulty, this book offers a new way of thinking about the doctor-patient relationship to accommodate autonomy related interests and real world effects of medical negligence separate from physical injury. The theoretical account of the doctor's positive duty and its consequences for actionable damage reveals what is distinctive about the doctor-patient relationship amongst other relationships giving rise to liability for omissions. It suggests how novel harms in medical negligence might be accommodated - including the potential for tort law in this area to reflect fundamental values in constitutional rights in Ireland and ECHR rights in the UK, and how the non-pecuniary losses could be quantified and compensated. While common law of Ireland and the UK takes centre stage, the analysis draws on other common law jurisdictions and on Irish constitutional law.

A Doctor’s Duty to Take Care

Redefining the Medical Negligence Action

The 'fresh start' that is afforded individual debtors through the discharge doctrines of American bankruptcy law has, to date, defied justification by a single normative principle or theoretical paradigm. The justificatory accounts that have been advanced either fail to explain core doctrines that have long defined the right of discharge or invite theoretical challenges that suggest that their descriptive virtues are swamped by their normative or conceptual shortcomings. 

This book presents a taxonomy of traditional justifications of bankruptcy and subjects them to critical evaluation. It then seeks to offer a new justification of bankruptcy's 'fresh start' doctrines-one that takes its inspiration from a quite different moral tradition than those that have informed past efforts to justify and explain our enduring societal willingness to release people from onerous financial obligations. The book argues that personal debt relief is fully vindicated not by a utilitarian theory, nor by a distributive justice theory, nor by a retributive theory, nor by any other rights- or duties-based theory that is preoccupied with moral claims that particular creditors or debtors might proffer. Rather, the long-standing institution of discharge in bankruptcy is best explained by an aretaic, or virtue-based, theory that concerns itself with the obligations that the rest of us have to be charitable towards those who are unable to repay their debts. 

The fresh start that bankruptcy gives to those who have been shackled by overwhelming debt is justified not by its effects on creditors, debtors, or future market actors, but by its satisfaction of the demands of individual charity to which all citizens are subject. Bankruptcy's discharge of the debts of those who have become financially desperate is best thought to be an institution that aggregates others' demands of good character so as to permit citizens for whom debt-forgiveness is a personal virtue to live in a society that fulfils that virtue.

The Virtue of Bankruptcy

Debts and the Demands of Conscience

Studies in the History of Tax Law

This book is a continuation of the prestigious series investigating current tax policy debates in an historical context. The authors are a mix of senior tax professionals from academia, the judiciary, and practice, with representatives from 9 countries. The chapters fall within 3 basic categories: 1. UK tax, looking at a variety of topics ranging from income tax (introduction and deduction at source), tax administration (Scotland), cases and judges (Lord Wilberforce), to the Peasants' Revolt, indirect taxation (tonnage tax and excise), and tax concepts (beneficial ownership). 2. International taxation, with chapters on the origins of the international income tax order, the UN (1950s and 60s), and VAT (origins and procedure). 3. Non-UK tax systems, including chapters on income tax in Singapore and early developments in Japan, South Africa (GAAR), an influential Canadian report (Carter Commission), taxation in classical Athens, and in the medieval Italian city-states. Collecting papers from the biennial Cambridge Tax Law History Conference, the book is a key resource for those interested in tax law and legal history.

Studies in the History of Tax Law, Volume 12

Before the Cradle to Beyond the Grave

Technology, Health, and Law in Life and Death

Code of Federal Regulations, Title 26 Internal Revenue

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service.

Code of Federal Regulations, Title 26 Internal Revenue 1.1551-End of part 1, Revised as of April 1, 2025

Imagining the Body

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