bluuebunny/crossref_metadata_2025_split huggingface dataset:
Mobile Inequality in the Age of Translocality
Authors: Lawreniuk Sabina , Parsons Laurie 
Published: September 2020

Abstract
Chapter 1 introduces the concept of translocal inequality by highlighting the multi-faceted nature of inequality and its manifestation across multiple places, times and forms. Examples are offered to demonstrate how factors as diverse as a parent’s health, a child’s education and the specifics of agricultural livelihoods continue to influence individuals’ behaviour and wellbeing regardless of distance. However, as argued in this chapter, the impact of material differences across space is only part of the story. Rather, as Chapter 1 posits, such persistent, translocal inequalities in mobile contexts are sustained by narratives shaped by the interplay of economic, ecological, and embodied factors. In highly mobile and dynamic contexts, it is shown, these narratives of stigma and praise, inclusion and exclusion, are the constant that facilitates the persistence of inequality. Arguing that the large-scale nature of much scholarship on inequality serves to mask this subtle role, Chapter 1 then introduces the six linked case studies that comprise the book’s empirical sections, outlining how their combination reveals inequality to be a “total social fact” rooted in translocal networks of association, affection and obligation.
Sowing and Sewing Inequality in the Home
Authors: Lawreniuk Sabina , Parsons Laurie 
Published: September 2020

Abstract
Chapter 4 explores how gender and demographic roles within the translocal household shape and are shaped by the changing balance of agriculture and industry. By outlining changes in smallholder farming practices over the last two decades—such as the widespread transition from labour intensive transplanting to capital intensive broadcasting—it demonstrates how changing patterns of mobility and earnings are both underpinned by and promulgate normative change in the home. Focusing in particular on the rise of Cambodia’s garment industry, the everyday experience of translocal factory and agricultural work is deconstructed in order to explore how inequalities in the home shape both agricultural and industrial livelihoods. By demonstrating, in this way, how inter-household inequalities shape intra-houshold power relations and norms, the chapter aims to highlight the translocal and unequal nature of normative change in the home.
Framing a Total Social Fact
Authors: Lawreniuk Sabina , Parsons Laurie 
Published: September 2020

Abstract
Chapter 8 draws together the insights of the chapters that precede it to argue that in an age increasingly characterized by translocal livelihoods, conventional measures have failed to capture the extent of inequality. This is due to the prevalence of static, atomistic, and economically foreclosed conceptions of wealth, which under-represent both the scale and fungibility of inequality, viewing it as a local phenomenon mediated through income, where a more complex reality is preferable. It reflects on the example of Cambodia—a country where inequality is purported by macroscopic indicators to have declined in the last decade, but which more detailed studies reveal to be an endemic issue—to exemplify the need for a mobile approach to the measurement of inequality. In doing so, it concludes by demonstrating that a person’s inequality derives not only from multiple places, but also multiple forms of wealth and well-being. Inequality, viewed thus, is a ‘total social fact’ whose origins and remedies are far less tractable than conventional measures have shown.
Cum-Ex in Concept
Authors: Collier Richard S 
Published: September 2020

Abstract
This chapter examines the essential features of the cum-ex trade and outlines the ‘base template’ which was the foundation for the later refinement and expansion of the trade. The chapter begins by dealing separately with a number of the individual components that are relevant to the cum-ex trade: it explains the concept of dividend arbitrage, the workings of withholding taxes and tax credits, the distinction between cum-dividend and ex-dividend share sales, the idea of a settlement time lag, the workings of the dividend adjustment mechanism, and the concept of short selling. The discussion then explains how these individual components were assembled and synchronized in order to deliver the basic cum-ex trade.
The Emergence of Cum-Ex
Authors: Collier Richard S 
Published: September 2020

Abstract
This chapter provides an explanation of how the cum-ex trade was designed to work in the German equities market. It describes the features of the market infrastructure that made the German share market fertile ground for the cum-ex trade, including the role of Clearstream as Germany’s central securities depository, and the way that dividends paid by German companies were treated for tax purposes. It then contrasts the intended operation of the settlement system with the unintended operation of the system that was exploited by the cum-ex trade. Finally, it explains that some German tax specialists took the view that the dividend and tax credit generated by the cum-ex trade should be respected for all relevant tax purposes in Germany. This was essential for the success of the cum-ex trade as it enabled the apparent tax credit to be repaid in cash or allowed as a credit to reduce an existing tax liability.
The Evolution of Cum-Ex
Authors: Collier Richard S 
Published: September 2020

Abstract
This chapter shows how the basic cum-ex trade was subject to recurrent (and ingenious) further refinements through financial engineering in order to massively amplify its effectiveness and profitability. It identifies six separate constraints on a seller implementing a ‘stand-alone’ approach to cum-ex trading in the open market. These constraints are discussed in turn, before an exploration of the actions adopted by cum-ex traders to overcome each of them. The chapter then considers various refinements made to the design and implementation of the cum-ex trade to broaden the scale of trading activity, to improve the cosmetics and efficiency of the trade, and to boost its profitability both by devising a way to permit multiple repetitions of the basic trade between the same counterparties and also by cutting the costs of implementing the trade. Some further changes were made to sidestep efforts by the tax authorities to close down the cum-ex trade. The refinements to the cum-ex trade were continually layered onto the basic transaction, leading ultimately to colossally complex transaction structures.
The Closure of Cum-Ex and the Aftermath
Authors: Collier Richard S 
Published: September 2020

Abstract
This chapter deals with the closing of the cum-ex trade in Germany from 2012 and its aftermath. It explains how the trade came to be challenged and ultimately (after various failed attempts) successfully defeated by the authorities by means of a fundamental—yet simple—modification of the rules governing the obligation to apply dividend withholding tax. It then outlines the ongoing response to the cum-ex trade by the German tax authorities and its impact. The chapter also deals with the other aspects of the fallout from the cum-ex trade, including the German parliamentary enquiry into the trade and the impact on so-called ‘cum-cum’ trades. Besides the actions within Germany, there have also been developments in other countries, and the chapter considers these with reference to Austria and Denmark. The chapter ends by considering possible future developments, predicting that it will be years before the full effects of the cum-ex affair are finally clear.
Assessing the Cum-Ex Trade
Authors: Collier Richard S 
Published: September 2020

Abstract
This chapter examines how the cum-ex transaction has been assessed to date before arguing that those assessments reflect a limited understanding of the real complexity and wider causes and implications of schemes such as the cum-ex trade. The reaction to cum-ex in the media and in political circles has focused on the scale of financial loss to the state and on the culpability of the individuals involved. This response to cum-ex involves relatively little focus on the nature of the transaction itself or how it came about. However, this chapter raises wider questions as to what transactions like cum-ex tell us about the nature of banks and inter-bank market activities, and what they reveal about tax systems. The chapter also explains what is meant by talking of bank ‘misconduct’, and considers the problematic distinction between tax avoidance and tax evasion.
Banks and Misconduct
Authors: Collier Richard S 
Published: September 2020

Abstract
This chapter deals with the issues and implications of misconduct scandals involving banks and the inter-bank market. The discussion begins by surveying the significant incidence of misconduct by banks across the globe and then presents an explanation for this based on systemic features of the banking market. This includes an account of the impact of a number of profound changes to the banking business model which have taken place in the last half-century as banks have shifted to a highly transactional business model and discovered that tax systems around the globe present fertile opportunities for exploitation. The discussion includes an analysis of why it is considered that the banks’ internal and external control mechanisms have materially failed.
Banks and Tax Systems
Authors: Collier Richard S 
Published: September 2020

Abstract
This chapter is concerned with the question of why tax is so often at the heart of highly structured trades entered into by banks. After first considering the position of banks in relation to tax systems, it sets out the reasons why banks have a unique ability to exploit such systems in order to generate revenue streams for their business. It then discusses the features in a tax system that have a tendency to contribute to the process by which rules in that system are exploited. These features include both the substantive tax rules and the arrangements for the administration of tax systems. The discussion explains why the fragmentation and inordinate complexity of the rules and the manner in which they are enforced and administered often have the collective and paradoxical effect of facilitating, rather than hindering, the exploitation of the tax system.
What's Wrong with Rights?
Authors: Biggar Nigel 
Published: September 2020

AbstractAre natural rights ‘nonsense on stilts’, as Jeremy Bentham memorably put it? Must the very notion of a right be individualistic, subverting the common good? Should the right against torture be absolute, even though the heavens fall? Are human rights universal or merely expressions of Western neo-imperial arrogance? Are rights ethically fundamental, proudly impervious to changing circumstances? Should judges strive to extend the reach of rights from civil Hamburg to anarchical Basra? Should judicial oligarchies, rather than legislatures, decide controversial ethical issues by inventing novel rights? Ought human rights advocates to learn greater sympathy for the dilemmas facing those burdened with government? These are the questions that What’s Wrong with Rights? addresses. In doing so, it draws upon resources in intellectual history, legal philosophy, moral philosophy, moral theology, human rights literature, and the judgements of courts. It ranges from debates about property in medieval Christendom, through Confucian rights-scepticism, to contemporary discussions about the remedy for global hunger and the justification of killing. And it straddles assisted dying in Canada, the military occupation of Iraq, and genocide in Rwanda. What’s Wrong with Rights? concludes that much contemporary rights-talk obscures the importance of fostering civic virtue, corrodes military effectiveness, subverts the democratic legitimacy of law, proliferates publicly onerous rights, and undermines its own authority and credibility. The solution to these problems lies in abandoning rights-fundamentalism and recovering a richer public discourse about ethics, one that includes talk about the duty and virtue of rights-holders.
Are there Natural Rights? The Sceptical Critique and the Modern Roman Catholic Tradition
Authors: Biggar Nigel 
Published: September 2020

AbstractThis chapter examines the modern Roman Catholic appropriation of rights-talk, in order to see whether or not Catholic tradition has proven better than other ‘modern’ traditions at meeting the sceptics’ objections to natural rights. It focuses particularly on Rerum Novarum, Jacques Maritain, ‘Pacem in Terris’, and John Finnis and, in passing, it criticises Samuel Moyn’s construal of twentieth-century Catholic thought on rights. It concludes that, through its affirmation of a larger moral order (‘natural law’), Catholic thinking about rights has shown itself more ready to talk in terms of moral categories other than ‘rights’. It is also unusual in the prominence it gives to the concept of the common good, although typically without offering any exact explanation of how this relates to individual rights—except in the case of John Finnis. Finnis also identifies a common problem with much other ‘modern’ rights-talk: that, since the very concept of a right has an absolute, ‘conclusory’ force, rights-talk has the logical tendency to shut down wider deliberation about justice. Instead, he argues, rights should emerge at the end of deliberation about a range of factors—moral, social, and political—rather than be invoked at the beginning. This appears to affirm socially contingent positive rights rather than absolute natural ones. But that is not the whole story, because the Catholic rights tradition consistently asserts some absolute natural rights. These, however, are either tautologous or practically unilluminating.
Are there Absolute Rights?
Authors: Biggar Nigel 
Published: September 2020

AbstractDuring the discussion of natural rights-talk in Chapters 1 to 5, it was argued that claims to an absolute status do not survive scrutiny. Moreover, a main conclusion was that such rights-talk, trading on the legal paradigm’s connotations of stability and security, tends to obscure the conditionality of a putative natural right upon a range of moral considerations. Further, John Finnis’s absolute rights were judged to be either not natural, or too abstract and unspecified to be practically illuminating. This chapter returns to the topic, to consider whether, and how, it can make good sense to talk of absolute rights—that is, rights against kinds of action wrong per se, which must therefore be always granted and never suspended, regardless of the circumstances, especially the consequences. Since the right against torture is the paradigm of an absolute right, that is the focus here. The chapter concludes that there are kinds of action that are absolutely wrong by definition, and one of these is (sadistic, domineering, humiliating) ‘torture’. Therefore, there is a natural moral duty never to perform such an action. However, since there are no natural moral rights at all, there is no natural right against this. Nonetheless, there are good moral reasons of prudence why there should always be an absolute legal right against ‘torture’, so defined as to encompass all instances of non-consensual pain infliction, even though rare cases of the latter might be morally permissible. There is, therefore, at least one absolute legal right.
What’s Wrong with (Some) Human Rights Lawyers?
Authors: Biggar Nigel 
Published: September 2020

AbstractThis chapter turns from judges to human rights lawyers, whose role as advocates gives rise either to different problems or to the same ones in more overt form. It focuses on writings intended for the general public by Shami Chakrabarti, Conor Gearty, and Anthony Lester. All three are publicly prominent British lawyers, whose views echo and amplify those reported in previous chapters from judges in Strasbourg and Ottawa, and from Human Rights Watch in New York. The chapter argues that their advocacy for the rights of individuals is vitiated by habitual cynicism toward government, and a constantly deaf ear to its genuine concerns. Since it cannot persuade sceptics, this is poor advocacy. Moreover, since it is widely acknowledged in principle that few rights are absolute and unconditional, it follows that there are circumstances when it would be proportionate for rights to be limited or suspended, or not to be extended. Therefore, human rights lawyers should be more willing than are these three to think about what those circumstances would be, and to recognise them when they obtain, instead of treating every concession to circumstance as if it were a grubby betrayal of principle. A defence of rights that fully accepted that imperfect compromise can really be inevitable, and that acknowledged that sometimes the claims of the social good really do justify exposing individuals to greater risk, would be a more honest defence, and much the stronger for it.
Coquetry and the Transamerican Foundations of US Literary Sentimentalism
Authors: Windell Maria A. 
Published: September 2020

Abstract
Chapter 1 recontextualizes early US sentimental literature through the coquette, a figure who connects Hannah Webster Foster’s The Coquette (1797), Charles Brockden Brown’s Wieland (1798), and Leonora Sansay’s novel of the Haitian Revolution, Secret History (1808). The chapter argues that the historical connections between Sansay’s and Foster’s heroines demonstrate how novels such as The Coquette obscure the transamerican connections underlying their “found[ing] on fact.” Secret History instead uses its Saint-Dominguan setting to rewrite paradigmatic US understandings of the coquette, rescuing the figure from both gothic horrors and the condemnations suffered by Brown’s and Foster’s heroines. Pairing Foster’s, Brown’s, and Sansay’s novels illustrates how early US sentimentalism was shaped by the Americas’—not just early America’s—literary, economic, political, and military flows.
Moor, Mulata, Mulatta
Authors: Windell Maria A. 
Published: September 2020

Abstract
The second chapter centers a figure familiar within US sentimental literature, the tragic mulatta, placing her among hemispheric counterparts: the enslaved Moor and the Cuban mulata. Mary Peabody Mann’s only novel, Juanita (1887), offers an Uncle Tom’s Cabin-style antislavery narrative set in Cuba, importing a US racial hierarchy to the island. Mann’s novel overwrites figures such as the Cuban mulata and the mulato antislavery leader, replacing them with Eva-like children and a tragic US mulatta. Yet Cuban author Cirilo Villaverde’s novel Cecilia Valdés (1882) demonstrates how Juanita’s racial hierarchy diverges from that developing in late-nineteenth-century Cuba, which offered a different model of racial relationships. Erasing the multiracial nature of Cuba’s antislavery and anticolonial movements, Juanita prefigures US influence in Cuba following the Spanish–American War.
The Jacobs Siblings’ Black Hemispheric Geographies
Authors: Windell Maria A. 
Published: September 2020

Abstract
The fourth chapter highlights the hemispheric imaginaries and sentimental skepticism of Harriet A. Jacobs’s Incidents in the Life of a Slave Girl (1862) and John S. Jacobs’s speeches and writings. The siblings challenge the North–South mapping of US slavery, instead embedding it in an East–West, antiracist, anti-imperial mapping that makes explicit the transamerican pressures shaping the dispossession of African Americans, Native Americans, and Mexicans. Their writings move not only along familiar abolitionist routes from South to North and the United States to Britain but also from North Carolina and New York to Florida, Haiti, Jamaica, California, and Mexico. As the foreclosure of Harriet’s journey to California at the end of Incidents suggests, however, transamerican sentimentalism here struggles to sustain even localized moments of connection. The Jacobs siblings’ writings highlight the challenges that complicate potential multiethnic, transnational alliances.
The Dudleys
Authors: Parry Glyn , Enis Cathryn 
Published: September 2020

Abstract
Chapter one describes how the local ascendancy of Robert Dudley, earl of Leicester, and his older brother, Ambrose, earl of Warwick, used the law and many cultural strategies to establish their Warwickshire authority, a transformative event that was the single most important influence on the county during William Shakespeare’s early life. It examines the relationship between local history and the past identities of the earldoms of Warwick and Leicester in sustaining the Dudleys’ authority in the county, surveying a range of material culture and social behaviour designed to consolidate the earls’ claims, in which Ambrose Dudley, earl of Warwick shared equally with his brother, Robert, earl of Leicester. It shows Ambrose’s active landlordship in Stratford and his other Warwickshire lands by re-examining surveys and land disputes in which he was involved, suggesting how the Dudleys invoked old feudal structures to their own advantage while reshaping local power structures to marginalize the Throckmorton kinship network, triggering their emerging feud with the prominent Warwickshire Catholic gentleman, Edward Arden. The chapter discusses the riots at Drayton Bassett in summer 1578 as part of resistance to Dudley expansion in the county, expansion best seen as a political project in support of the emerging Protestant state, but which provoked widespread fear about their intentions. Through the involvement of local men, including Shakespeare’s later friend Thomas Combe (d. 1609) we outline how Drayton Bassett represented the intrusion of national politics into life in Stratford and Warwickshire.
The Idea of Europe and the Origins of the American Revolution
Authors: Robinson D.H. 
Published: September 2020

Abstract
This book advances a new interpretation of the origins of the American Revolution by looking at how conceptions of Europe and Europeanness shaped British-American political culture. It reconstructs colonial debates about the European states system and European civilization, and Britain’s position within both. From this basis, it shows how these concerns informed colonial attitudes towards American identity and America’s place inside—and, ultimately, outside—the emerging British Empire. The book explores the way in which colonists inherited and adapted Anglo-British traditions of thinking about international politics, how they navigated imperial politics during the European wars of 1740–63, and how the burgeoning patriot movement negotiated the dual crisis of Europe and Empire in the period between 1763 and 1775. In the process, it sheds new light on the development of public politics in colonial America, the anglicization/Americanization debate, the political economy of empire, the place of art and poetry in political culture, the interplay of history and prophecy with identity, eighteenth-century geopolitical thinking, and the relationship between international affairs and revolution. What emerges from this story is an imperial crisis and an American Revolution that seem both decidedly arcane and strikingly relevant to the political challenges of the twenty-first century.