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Davis T: Imagining the Body

Imagining the Body

Tax, Law, and Our Economic Selves

In this sequel to her enduring bestseller Hope in the Dark, Rebecca Solnit surveys a world that has changed dramatically since the 1950s in its values and beliefs around nature, race, gender, sexuality, science and the environment. These changes amount to nothing less than the dismantling of an old civilization and the building of a new one. But because the changes have been slow and diverse, their scale and impact are seldom recognized.

At the heart of this rising world view is the idea of interconnection, with its understanding
of the interdependence and symbiotic relationships within nature and among humans - and the current nationalist and authoritarian pushback is a backhanded acknowledgment of its power and impact.

The Beginning Comes After the End is the culmination of years of activism from one of the most significant thinkers of our day. It offers a unique perspective on our politics and our humanity, to give hope in difficult times and to urgently remind us that the power to change the world is within our reach.

Notes on a World of Change

The Beginning Comes After the End

Code of Federal Regulations, Title 26 Internal Revenue

Code of Federal Regulations, Title 26 Internal Rev 1.1551-END, Revised as of January 2025

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.

Why should debtors who default on their obligations be forgiven? Focusing on this central question at the heart of bankruptcy, this book challenges the theoretical foundations of insolvency law, exploring the economic and moral rationales for the law's decision to wipe the slate clean.

The Virtue of Bankruptcy

Debts and the Demands of Conscience

Now in its sixth edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation. It offers readers an overall view of transfer pricing as it is practised today. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation. Readers will benefit from the practical experience that the Deloitte transfer pricing group have gained in helping businesses implement processes that deal with the business models that have evolved in today's increasingly competitive landscape. The transfer pricing environment has evolved significantly since the publication of the previous edition: - New 'Amount B' simplified guidance on wholesale tangible goods guidance issued by the OECD; - New EU public Country-by-Country Reporting rules; - Links between Country-by-Country Reporting and Pillar 2 thresholds (and exemptions); and - HMRC's new Guidelines for Compliance for Transfer Pricing; - Various changes for updated case law, etc In addition to being used by practitioners, this title is also used by undergraduate and post graduate students studying business degrees, and those studying for professional qualifications, such as the CIOT Advanced Diploma in International Taxation. This title is included in Bloomsbury Professional's International Tax online service.

Principles and Practice

Global Transfer Pricing

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

This book provides a timely and much-needed critical legal review of children's participation in healthcare that goes beyond merely documenting the extent and scope of participation, and explores the importance, definition of, and barriers to their meaningful participation. Addressing a gap in the literature, the book uses a combination of empirical data, childhood and participatory theory, and legal analysis to study the participation of children and young people in the medical context from a child's rights perspective. Centring the unheard and underrepresented lived experiences of recent and past child patients, and doctors, the book uses Interpretative Phenomenological Analysis, a methodology traditionally used in psychology, to provide a refreshing and unique exploration of children's participation in their healthcare. The book explores to what extent national law and international non-binding conventions have created a 'right' to participation, studies the application of national law in clinical practice asking whether the law facilitates meaningful participation, and analyses the interaction between law and quasi-legal regulations. The book will be useful for academics, children's activists, and legal and clinical practitioners.

Medical Decision-Making with Children and Young People

A Psychological Exploration of Women and Gender

Women's Lives

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

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

This book provides a key point of reference on the translation of tax policy into legislation and other legal norms. There is a great deal of frustration about how this takes place at present. Thousands of hours are spent on fundamental reviews of tax law yet very little seems to change. There are points of systematic resistance to tax law reform. Tax legislation is prone to misjudgements and sometimes even mistakes. Systems of democratic and expert scrutiny leave much to be desired. There are also concerns about undue influence, and bad decisions can create path dependencies that are difficult to escape. These matters are explored in detail in this book by an inspiring cast of established and early-career researchers from various jurisdictions. The authors have entered into dialogues about what it means to translate tax policy into law, who is and who should be responsible, how things work in different legal systems, and whether existing approaches could be improved. The book is accessible to those new to taxation and legislative processes as well as to experts, and is recommended for lawyers and non-lawyers alike.

Legislation and Beyond

Translating Tax Policy into Law

Before the Cradle to Beyond the Grave

Technology, Health, and Law in Life and Death

Imagining the Body

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