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Hamburger Philip: Is Administrative Law
Unlawful?

Is Administrative Law Unlawful?

For more than a century, the United States has relied on the income tax to fund government and shape distributional policy. Designed to tax both labor and capital, the system has drifted from that ambition. The Income Tax Collapse offers a clear, accessible account of how this shift occurred.
At the center of the book is the set of techniques known as "buy, borrow, die", longstanding features of tax law that allow wealthy households to accumulate and spend capital income while reporting little or none of it. These practices now shape outcomes for entrepreneurs, business owners, workers, mixed work-wealth households, and the wealthiest citizens.
Looking ahead, the book identifies the structural pressures driving the system and presents realistic reform options, from adjustments to realization rules to broader shifts such as mark-to-market, wealth taxation, or progressive spending taxes.

Buy, Borrow, Die and Beyond

The Income Tax Collapse

A collection of eye-opening natural experiments, showing how economists uncover cause-and-effect relationships and reveal insights about our world. Does having a daughter change how a congressperson votes? How did a nineteenth-century doctor help discover germs? Is it better to go first or second in a penalty shootout? Why don’t diplomats pay their parking tickets? Do leaders really matter? These are all questions economists ask. Some of these questions are serious, others less consequential. But all are interesting—and can be answered by way of the natural experiment. A natural experiment is an event in the real world that neatly divides people into a treatment and control group—and it is one of the greatest tools in the economist’s toolkit. In Daughters, Diplomats, and Death, Patrick Gourley discusses why and how economists have leveraged this powerful method to answer questions that were long thought unanswerable. In the vein of Freakonomics, Nudge, and The Tipping Point, the book takes the reader on a lively and engaging tour of some of the most fascinating natural experiments, explaining how they work, how they help social scientists answer questions, and what conclusions they reached. The experiments illuminate a wide range of timely issues in health, education, reproductive issues, and the environment, lending rich and much-needed nuance to the complex debates that shape today’s headlines.

A collection of eye-opening natural experiments, showing how economists uncover cause-and-effect relationships and reveal insights about our world. Does having a daughter change how a congressperson votes? How did a nineteenth-century doctor help discover germs? Is it better to go first or second in a penalty shootout? Why don’t diplomats pay their parking tickets? Do leaders really matter? These are all questions economists ask. Some of these questions are serious, others less consequential. But all are interesting—and can be answered by way of the natural experiment. A natural experiment is an event in the real world that neatly divides people into a treatment and control group—and it is one of the greatest tools in the economist’s toolkit. In Daughters, Diplomats, and Death, Patrick Gourley discusses why and how economists have leveraged this powerful method to answer questions that were long thought unanswerable. In the vein of Freakonomics, Nudge, and The Tipping Point, the book takes the reader on a lively and engaging tour of some of the most fascinating natural experiments, explaining how they work, how they help social scientists answer questions, and what conclusions they reached. The experiments illuminate a wide range of timely issues in health, education, reproductive issues, and the environment, lending rich and much-needed nuance to the complex debates that shape today’s headlines.

How Economists Use Natural Experiments to Decipher Our World

Daughters, Diplomats, and Death

Drawing on new data and case analyses, Ryan J. Rebe provides substantial evidence that justices vote their partisan preferences on election law cases. By focusing specifically on election law, Rebe reveals a consistent pattern of partisanship on the Court. The findings controvert popular perceptions of non-biased decision-making and notions of fundamental fairness. The aggregate analysis shows that justices vote along party-lines in a majority of election law cases, and consensus-building is rare when there is a contentious electoral issue at stake. Exploring topics such as gerrymandering, campaign finance, voter ID laws, and presidential immunity, Rebe demonstrates that Supreme Court decisions often conflict with principles of stare decisis, originalism, and judicial restraint. Rebe also conducts a content analysis of the most controversial election law cases of the past twenty-five years, including Crawford v. Marion County, Citizens United v. FEC, Shelby County v. Holder, and Trump v. United States. In doing so, the book provides a thorough overview of over two decades of election law cases and sheds light on the ways these cases have reshaped America's electoral institutions.

The Era of Political Partisanship on the U.S. Supreme Court

The Partisan Court

Constitutional Systems of the World

Following the successful formula of the series, this book offers an introductory but authoritative overview to the Constitution of Bangladesh. It looks at the shape and working of the Constitution, while introducing the reader to it key stakeholders. It sets out the features unique to the Bangladeshi situation and the specific challenges that rise. With the opening key words and end of chapter further reading recommendations, this is the ideal starting point for students if this fascinating state and its governing framework.

Following the successful formula of the series, this book offers an introductory but authoritative overview to the Constitution of Bangladesh. It looks at the shape and working of the Constitution, while introducing the reader to it key stakeholders. It sets out the features unique to the Bangladeshi situation and the specific challenges that rise. With the opening key words and end of chapter further reading recommendations, this is the ideal starting point for students if this fascinating state and its governing framework.

A Contextual Analysis

The Constitution of Bangladesh

The Future of Private Law

This open access book explores the relationship between consumer law and global value chains (GVCs). Conceptually rigorous, it analyses EU approaches to regulation and to consumer policy oriented to safety, sustainability and market regulation. In so doing, it throws the disconnect between GVCs and consumer law into sharp relief. In response, the author argues that GVCs are a plausible venue for reconsidering consumers as regulatory actors in the global economy. This would enable both consumer protection and EU's decentralised social ordering (based on private regulation) to be accommodated. Innovative and thought-provoking, this is an important contribution to debates on EU consumer law. The ebook editions of this book are available open access under a CC BY-NC 4.0 licence on bloomsburycollections.com.

Rethinking Consumers in Global Production

Connecting Value Chains

Constitutionalism in Latin America and the Caribbean

This book offers the first in-depth analysis in English of the practical dynamics of the constitutional recognition of Indigenous justice and legal pluralism in Bolivia. The 2009 Bolivian Constitution was an extraordinary attempt to wrestle the notion of the nation-state away from its European origins to imagine a new form of statehood that fully embeds Indigeneity. This turn to plurinational constitutionalism, in which Indigenous peoples and their traditions are taken to constitute one of the central pillars of the state, recognised Indigenous justice as wholly autonomous from and equal to 'ordinary' justice. The book unpacks what plurinationality stands for in this context, whether it truly brought about the transformation of social relations, and whether plurinational constitutionalism could be a viable model for other states. It showcases the many interesting and innovative aspects of the Bolivian model, which could be adapted by other countries aiming to implement the right to self-determination of Indigenous peoples more fully. At the same time, the promise of Indigenous justice and plurinational constitutionalism in Bolivia remains partially unfulfilled, for reasons that reflect a combination of local challenges and tensions inherent to the concept of plurinationalism. This book will be of interest to academics, students, practitioners and policymakers working in comparative constitutional law, Latin American studies, legal anthropology, Indigenous studies, and legal pluralism. It suggests a path for reimagining notions such as the rule of law and sovereignty as foundations for a society truer to Indigenous peoples and, more generally, to all its citizens.

Indigenous Justice in Bolivia and the Limits of Plurinational Constitutionalism

Judicial Review

This volume is the first in-depth collection to explore the impact of language on the field of comparative constitutional law. It addresses the epistemological and conceptual implications of English as the lingua franca. In this regard, it considers the global influence of Anglophone jurisdictions in orienting the discourse through the identification of concepts, designs and ideas that warrant engagement and exploration outside of those origin jurisdictions. In doing so, the book underscores that language is not a neutral device but can produce hegemonic pressures and expectations. It further makes the role of language in conducting comparative constitutional law explicit, so that its users can be more deliberate in their selection of foreign materials and are made conscious of the limitations of their findings due to language barriers. The book calls for a reckoning with the rich constitutional vocabulary that non-Anglophone jurisdictions have to offer to ensure a more holistic approach to the creation of knowledge. It also emphasises the need for the contextualised study of constitutional phenomena to appreciate how these are shaped by linguistic choices. In addition to raising awareness about language's significance as an epistemological, conceptual and methodological device, the volume also puts forward constructive tools and techniques to harness language's potential, making it an indispensable resource for scholars, students, lawmakers and judges.

Questioning Hegemonies

The Language of Comparative Constitutional Law

Hart Studies in Comparative Public Law

Theory, Practice and Problems

Automation in Governance

This well-established commentary gives private client advisers and accountants an expertly written and highly practical guide to the main planning points, potential pitfalls and possible solutions to consider when dealing with IHT and estate planning solutions. The October 2024 Budget statement introduced some of the most consequential changes to the inheritance tax regime and the new edition of Ray and McLaughlin's Practical Inheritance Tax Planning is updated to take account of this new landscape. The concept of domicile was removed from the UK tax system with effect from 6 April 2025. As such the scope of UK IHT on non-UK situated assets is no longer determined by an individuals domicile status; it is now judged on how long the individual has been resident in the UK. All individuals are affected whether they were domiciled in the UK or non-domiciled under the old rules. The changes to the residence based system also has an impact on the IHT treatment of trusts and excluded property (non-settled property situated outside the UK). A further significant change covered in the updated edition is the change to to the IHT rules relating to Agricultural Property Relief and Business Property Relief (with exception of unlisted shares) with effect from 6 April 2026. The commentary also reflects the change which means that inherited unused pensions and death benefits will be within a deceased's estate for IHT purposes. There are important planning implications relating to all the these changes and the revised commentary will highlight these along with any identified pitfalls. Key points will be highlighted throughout and all examples updated, with new ones being added where necessary.

Ray and McLaughlin's Practical Inheritance Tax Planning 17th edition

Modern Studies in European Law

This open access book provides a compelling re-examination of the European Union judiciary, encompassing the European Court of Human Rights, the Court of Justice of the European Union and constitutional courts, as explored by prominent scholars from the Spanish academic community. Organised into three substantive parts, the book explores the essential interplay between these judicial bodies, emphasising how their distinct roles, challenges and evolutions are deeply interconnected. Together, these institutions form a cohesive yet occasionally tension-filled 'community of judges' that collaborates, interacts, and sometimes diverges in shaping the legal landscape of Europe. The first part examines the institutional framework and the foundational role of the European Court of Human Rights, focusing on its influence on European legal norms and human rights protections. The second part addresses the institutional challenges faced by the Court of Justice of the European Union, including its function as a cornerstone of EU law and its interactions with other courts. The final part investigates the role of constitutional courts within EU Member States, highlighting their responses to European integration and their dynamic relationships with supranational courts. By exploring the interdependencies, mutual influences, and occasional tensions within this 'community of judges', the book reveals how these courts, in collaboration with European scholarship, collectively contribute to a broader 'community of law' that continues to shape the legal and political order of Europe. The ebook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com.

A Community of Law and a Community of Judges

The European Judiciary

This book gives extraordinary new insights into the legal, political and industrial strife in the UK of the early 1970s, focusing on the National Industrial Relations Court and how its independence came to be injured at a time of national crisis. Constitutional and employment lawyers, and indeed anyone interested in the history of the times, will not want to be without this deeply researched yet entertaining work. When the Heath Government came to power in 1970, it set up the National Industrial Relations Court to referee highly contentious disputes between unions and employers. Regarded with hostility by the labour movement from the start, the Court and its President, Sir John Donaldson, faced mounting suspicion, and were regularly front-page news. When Donaldson jailed five dockers in 1972 - the Pentonville Five - for defying the Court's orders, strikes erupted and the docks closed. With the country's food supplies dwindling, a state of emergency loomed. How had it come to this? Could a way through be found? This is a revelatory account of the National Industrial Relations Court's defining crisis, set in the context of a wider, and frequently startling, exposition of how Donaldson went about his role as its President. Peter Oldham KC combines decades of experience as a barrister with archival research to shine a bright new light on how and why the Court found itself doing - in Donaldson's own words - 'rather peculiar things'.

'Rather Peculiar Things'

Law and Politics at the National Industrial Relations Court 1970-75

Is Administrative Law Unlawful?

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