bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Role of Human Factors in Tax Compliance and Countering Tax Crimes
Authors: Turksen U , Kreissl R , Blumenschein E T 
Published: March 2023

Abstract
This chapter looks at tax crimes from a broader social science perspective complementing the insights gained from legal and doctrinal analysis of tax law in the books. Introducing the difference between law in the books and law in action can produce a better understanding of the role of law in the fight against tax crime. We use the umbrella term human factors to address a wide range of psychological, social, societal, cultural, political, and economic drivers, structures, and mechanisms that affect and are affected by (tax) laws. In this chapter, we draw on the findings of the PROTAX project and analyse several topics related to tax crimes to demonstrate the practical and conceptual use value of an approach to law that looks at human factors and human agency as an integral element. We address problems of tax compliance, tax law enforcement, and tax law policy processes. Reviewing the current state of research in relevant fields, this analysis also reveals gaps in research and raises critical questions regarding the limitation of current frameworks in the investigation of tax crimes. Looking forwards, we hope that our research helps to inspire future efforts to improve empirical and theoretical analysis of tax crimes and contributes to better strategies against these crimes.
Cultural Icons and Reasons of Culture
Authors: Dorsey Dale 
Published: March 2023

Abstract
At first glance it seems plausible to hold that cultural icons, landmarks, and other items of cultural significance should be protected in the context of war, even at the cost of some human life. But this presents a puzzle: what could explain the normative significance of icons? In this chapter, I critique three forms of reductivism, viz., that cultural icons matter for welfarist, aesthetic, or historical reasons. I argue that icons of cultural significance matter because they matter to the people whose culture it is; proper moral consideration of cultural denizens at least permits prioritizing cultural icons (at least to some degree) in theaters of war.
Responding to Cultural Wrongs in Palestine and Israel
Authors: Tadros Victor 
Published: March 2023

Abstract
This chapter is focused on the historic Palestinian town of Lydda, which was more recently renamed Lod. It explores the cultural value that the town had prior to the Palestinians being driven out in 1948, drawing on the distinction between living and embedded culture and iconic and dead culture. It then investigates the obligations owed in the light of that culture by those who came to occupy the town after 1948—especially Moroccan Jews. It argues that they had obligations to respect that culture, but that the proper way to do this was to engage with Palestinians in the development of the town.
When Damage Becomes Memorial
Authors: Korsmeyer Carolyn 
Published: March 2023

Abstract
Wars, both those won and those lost, are often commemorated with monuments and memorials. These take different forms and make use of various symbolic devices to convey their meanings, such as representation, inscription, style, and cultural references. In addition to these deliberately designed to commemorate, there is another type of memorial, one that displays the damage caused by war, such as Hiroshima’s Genbaku Dome or the preserved remains of Coventry Cathedral. These memorials possess an additional symbolic feature, what Nelson Goodman calls “exemplification,” since they embody the very acts that brought about their injured state. This chapter explores the power of artifacts that exemplify damage in structures that still stand, and of memorials that exemplify the absence of those that were destroyed.
Introduction
Authors: Smuts R. Malcolm 
Published: March 2023

Abstract
The introduction first examines the vocabulary used to describe polities in the early modern period, especially concepts of commonwealths and states. The latter term was increasingly used in discourse about practical political problems that demanded serious responses. Contemporaries regarded states as complex systems of both hard and soft power that formed and evolved through a three-way interaction between sovereigns, the societies they ruled, and challenging historical circumstances that threatened the state by foreign aggression or internal upheavals. By the late sixteenth century, the states of England, Scotland, and Ireland had all become Protestant; but all three states were challenged by sharpening religious conflicts that possessed both domestic and international dimensions. This pattern of religious competition and strife provoked complex responses, involving both top-down efforts to impose stronger royal control and voluntary initiatives by private individuals that affected relations among the three kingdoms and neighboring parts of Europe, as well as the internal history of each of them.
Entrepreneurial Violence and the Protestant State
Authors: Smuts R. Malcolm 
Published: March 2023

Abstract
Although officially at peace, the Elizabethan state tried to defend its security by encouraging the voluntary enlistment of Englishmen in foreign Protestant armies, as well as through privateering and military campaigns in Ireland. This chapter examines cultural values and ideas that contributed to voluntarist forms of warfare, along with practical conditions of military service on both land and sea. It argues that chivalric values and rituals interacted with forms of humanist and Protestant culture to justify entrepreneurial violence, giving rise to a theoretical literature on military tactics and discipline. But the precepts of that literature, especially a strong emphasis on discipline and order, were in tension with difficult conditions of military service that often threatened to undermine cohesion and morale. A culture of voluntary warlike enterprise nevertheless survived and flourished with respect not only to land warfare but also maritime commerce raiding and exploration. The last part of the chapter describes the expansion and evolution of English oceanic initiatives from the 1570s to the war with Spain in the late 1580s.
Principle 5: Natural Meaning
Authors: Calnan Richard 
Published: March 2023

Abstract
Chapter 5 explains the basic principle of interpretation that the words of the statute are nearly always given their ordinary meaning in context, taking account of the purpose of the statute. This is the case even if the result appears to be surprising. The chapter discusses the role of context, purpose and mischief in the interpretation process and considers how statutes should be interpreted both contextually and purposively. It also discusses the value of the canons of construction.
Intercreditor Equity Rules Applicable to Debt Instruments Governed by International Law
Authors: Iversen Astrid 
Published: March 2023

AbstractLoan agreements between states, as well as those between a state and an international finance institution that is a subject under international law, can be entered into by the parties in their capacity as subjects of public international law. Such loan agreements can therefore be governed by international law. Chapter 3 discusses intercreditor equity rules in international law that are applicable to creditors who are subjects of international law and who hold debt instruments governed by international law. In particular, it discusses the so-called equality rule, secured creditors, and whether there are any customary rules in international law providing certain creditors, such as the International Monetary Fund, with a preferred status. The chapter concludes that there is no rule in customary international law providing particular creditors or particular classes of creditors with preferred status and hence no basis to support a priority claim based on custom. It does, however, show that several international finance institutions often are treated as de facto preferred creditors. Preferential treatment of creditors is also sought through voluntary agreements.
State Responsibility for ʻModern Slaveryʼ in Human Rights Law
Authors: Jovanovic Marija 
Published: March 2023

Abstract
The book analyses the role and responsibility of states for addressing ‘modern slavery’—a diverse set of practices usually perpetrated by non-state actors—against the backdrop of international human rights law. In doing so it explores the dynamic and cross-pollination between criminal law and human rights law, revealing the differences in the ways these legal domains work to secure justice for victims. The book considers the ‘absolute’ nature of the prohibition of ‘modern slavery’ in human rights law, the range of practices covered by this umbrella term, and their mutual relationships, positive obligations of states established by international human rights tribunals owed to individuals subject to ‘modern slavery’, and standards for assessing state responsibility in these situations. By engaging with the concept of exploitation in human rights law, which glues together diverse practices of ‘modern slavery’ into a coherent concept, the book elucidates the theoretical foundations of this fundamental human right and explains why human trafficking has an independent place within it. In addition to providing a comprehensive account and critique of the existing human rights jurisprudence, the book offers a roadmap for the future development of law on this subject, emphasising the limits of human rights law as a tool for addressing ‘modern slavery’.
Introduction
Authors: Jovanovic Marija 
Published: March 2023

Abstract
The notions of ‘modern slavery’ and state responsibility for suppressing it have been both overused and underexplained in the public discourse and academic scholarship. Its legal nature remains contested. Why is a practice committed predominantly by private individuals considered a human rights violation—a concept that implies state wrongdoing—and not merely a crime, although a very serious one? The book answers this question by painting a more nuanced view of the complex phenomenon of ‘modern slavery’ which includes a range of exploitative practices. It emphasises its hybrid nature as both a crime and a human rights violation, with different implications resulting from its operationalisation in these different legal contexts. The book therefore offers a comprehensive account of the right not to be trafficked and the human rights prohibition of ‘modern slavery’ overall, which includes the analysis of its scope and the rules for assessing states’ responsibility in human rights law. The introduction presents a case for introducing a right not to be trafficked within the ‘absolute’ human rights prohibition of slavery, servitude, and forced labour, explains how the same definition applies in different legal domains, and outlines the structure and scope of the book.
On the Legal Nature of Human Trafficking
Authors: Jovanovic Marija 
Published: March 2023

Abstract
This chapter presents a historical evolution of the notion of human trafficking in international law. The analysis reveals the concept’s unequivocal grounding in transnational criminal law and explains how human rights law emerged as a competing legal framework to address this phenomenon only recently. The chapter considers competing narratives on the relationship between human trafficking and human rights law before proceeding to outline its hybrid legal nature and explain the value of framing it as a human rights issue. The discussion considers how establishing state responsibility under human rights law is qualitatively different from establishing criminal law responsibility of an individual perpetrator, yet it shows that both legal frameworks draw on the same definition of the phenomenon.
The Notion of Exploitation: Theoretical Foundations of the Human Rights Prohibition of ‘Modern Slavery’
Authors: Jovanovic Marija 
Published: March 2023

Abstract
The chapter offers a comprehensive analysis of the concept of exploitation in human rights law. The notion of exploitation is central for the understanding of ‘modern slavery’, but has never been defined in international law and has been neglected in the human rights scholarship. Drawing on the international legal instruments and jurisprudence, and the literature on moral philosophy, the chapter distils and explains the necessary and sufficient conditions for a practice to qualify as exploitation of a sufficient gravity thus engaging the human rights prohibition of ‘modern slavery’. These conditions distinguish exploitation from other wrongs, and connect the diverse practices of ‘modern slavery’ into a coherent concept. This discussion provides a critical contribution to an understanding of the theoretical foundations of the prohibition of slavery and the right not to be trafficked.
Human Rights Obligations of States to Address ‘Modern Slavery’
Authors: Jovanovic Marija 
Published: March 2023

Abstract
The chapter sheds light on the potential of human rights law to provide effective protection to victims of ‘modern slavery’. Grounded in the case law of international tribunals, the chapter conducts a comprehensive analysis of positive obligations arising out of the prohibition of ‘modern slavery’. By analysing general and specific obligations imposed by the human rights prohibition of ‘modern slavery’, as well as the methods for establishing when such obligations have been breached or fulfilled, the chapter outlines the scope of state responsibility to address ‘modern slavery’ and explores the remedies owed to victims. This analysis complements the rich commentary on states’ positive obligations in cases concerning the right to life and the prohibition of torture and other degrading treatment, highlighting in particular the situations where these rights are threatened by actions of private individuals—a distinction often overlooked in both human rights jurisprudence and academic work.
The Role of Specialised Anti-trafficking Instruments in Shaping Human Rights Obligations of States to Address ‘Modern Slavery’
Authors: Jovanovic Marija 
Published: March 2023

Abstract
The chapter evaluates specialised anti-trafficking instruments and their potential to inform the interpretation of obligations arising out of the human rights prohibition of ‘modern slavery’. It explores the range of obligations enshrined in these instruments and emphasises the importance of a distinction between human rights of victims of ‘modern slavery’ and correlative state obligations, on one hand, and duties that stem from other international law domains and do not confer any justiciable rights on victims, on the other. Drawing on such a ‘key distinction’ between victim protection measures and victims’ human rights, which are not interchangeable, the chapter explains how the specialised anti-trafficking instruments can inform human rights law while maintaining the normative distinction between these different domains of international law.
Provocative, but Wrong
Authors: Smith Gary 
Published: March 2023

Abstract
Fame, fortune, and funding await those who publish memorable research. Unfortunately, the lure of these rewards leads many to p-hack their way to semi-plausible, provocative results that will be reported widely. The achievements of scientists created the reward system; the scientific demand for rigor created the requirement of statistical significance; and the scientific journals that disseminate research results created the means for announcing eye-catching findings. However, even the best journals now publish rubbish that makes some question the sanity of scientists and the value of scientific research.
Anthologizing Shakespeare, 1593-1603
Authors: Tregear Ted 
Published: March 2023

Abstract
Anthologizing Shakespeare, 1593–1603 is a reading of Shakespeare’s first decade in print, from Venus and Adonis to Hamlet, through the Elizabethan anthologies that featured his work. Between 1599 and 1601, five anthologies included writing by Shakespeare, whether whole lyric poems or shorter commonplace extracts. This book reveals the critical importance of Shakespeare’s ‘anthology period’, for him, and for literary culture more broadly. It reconstructs the fierce literary squabbles that period witnessed, where questions of authorship and style were fought out in print and onstage. It also explores the culture of commonplacing from which these anthologies emerged, to argue that the thought of being anthologized exerted a longer and deeper influence on Shakespeare’s writing. Shakespeare was writing for readers, which means he was writing for anthologizing readers: readers who would extract choice passages and copied them out in their notebooks. He appealed to the reading habits of his contemporaries, inviting and frustrating them, and using them to open up the innermost concerns of his poems and plays. Taking the Elizabethan anthologies as its cue, this book presents readings of some formative works in Shakespeare’s career: Venus and Adonis, Lucrece, Love’s Labour’s Lost, Richard II, Hamlet, ‘Let the bird of lowdest lay’, and the Sonnets. Each of them uses anthologizing to open up different questions: questions of classical literature and the schoolrooms in which it was taught; of rhetoric, aesthetics, and commonplacing’s unintended consequences; and of the afterlife that he and his writings might win—at least in parts.
Shakespeare’s Anthology Period
Authors: Tregear Ted 
Published: March 2023

Abstract
This chapter offers an introduction to Shakespeare’s anthology period, the years between 1599 and 1601 when his work was published in five poetic anthologies. It focuses on three in particular—Bel-vedére, Englands Parnassus, and Englands Helicon—which belong among the commonplace collections known as the ‘Wits’ series. It elucidates some internal tensions in these volumes: between new and old, authorship and commonplace, profit and pleasure. Through a reading of Erasmus, it shows how the practice of commonplacing they exemplify could reveal an unexpected aesthetic attention. And by charting the backlash they provoked, it situates them within a wider critical moment at the end of the 1590s, centred on the Poets’ War of the London stage. The chapter ends with a reading of Shakespeare’s poem on the Phoenix and Turtle, ‘Let the bird of lowdest lay’, which first appeared in Loves Martyr, and which reflects on the anthology’s formal dilemmas.
‘Vntutord lines’
Authors: Tregear Ted 
Published: March 2023

Abstract
Continuing the previous chapter’s reading of Shakespeare’s poetry, this chapter reads Lucrece in light of the anthologies in which it was featured. Lucrece is preoccupied with the prospect of being anthologized—quoted, read, and misread—just as Lucrece is terrified by her own afterlife as a rhetorical and pedagogical example. This chapter reads those parallel concerns together, showing how Lucrece offers a critique of humanist education, and the political order attached to it, by way of the women it tended to exclude. But it also shows how Shakespeare used the extractable commonplaces of his poem to suggest new ways of sympathizing with Lucrece, not only in the ekphrases that traffic between subjects and their objectification but also in the commonplaces that stage the efforts of trying, and failing, to understand her anguish.
Love and Lyric in Love’s Labour’s Lost
Authors: Tregear Ted 
Published: March 2023

Abstract
This chapter turns from Shakespeare’s poems to his plays, to read Love’s Labour’s Lost by way of the lyrics extracted from it by two anthologies, The Passionate Pilgrim and Englands Helicon. In taking the poems of Shakespeare’s feckless noblemen out of context, both anthologies are responding to the composite nature of early modern plays. But both also raise questions about how far these poems ever truly belonged to their speakers, how far they revealed their true feelings, and how far they were conventional and transferable expressions of love. The question is central to Shakespeare’s investigation of love and lyric in print. After considering evidence for the increase in dramatic extracting in the 1590s, and assessing the play’s wry take on the decade’s sonnet craze, this chapter draws on writers from Sidney to Freud to chart the implications of lyric’s extraction and publication for Love’s Labour’s Lost.
Descartes's Method
Authors: Dika Tarek R. 
Published: March 2023

Abstract
Descartes’s Method: The Formation of the Subject of Science provides a systematic interpretation of Descartes’s method in Rules for the Direction of the Mind and related texts. The book reconstructs Descartes’s method in its entirety and concretely demonstrates both the efficacy of the method in the sciences as well as the unity of the method from Rules for the Direction of the Mind (1620s) to Principles of Philosophy (1644). The principal thesis of the book is that Descartes’s method is a problem-solving cognitive disposition (or habitus) that can be actualized in a variety of well-defined ways, depending always on the nature of problem. The book divides into five parts and eleven chapters. Parts I–II (Chapters 1–4) develop an interpretation of the historical and conceptual foundations of Descartes’s method (its operations and acquisition), while the remainder of the book (Parts III–V, which include Chapters 5–11) demonstrates the fruits of the method in solutions to problems in the sciences (above all, mathematics and optics).
Sovereignty Across Generations
Authors: Ferrara Alessandro 
Published: March 2023

Abstract
Every cohort of voters may dream of being ‘the people’, under the sway of serial visions of sovereignty; or it may understand itself more modestly, as co-author of a constitutional project in a cross-generational sequence rooted in the past and extending into the future. This book articulates a theory of democratic sovereignty and constituent power grounded in John Rawls’s political liberalism. His political philosophy and implicit constitutional theory offer an unsurpassed normative, yet non-foundationalist, account of the justness and legitimacy of political and legal orders. Neither exegetic nor abstractly analytic, this book assumes that ‘political liberalism’ is broader than in Rawls’s Political Liberalism of 1993. In answering the question ‘How is it possible for there to exist over time a just and stable society of free and equal citizens, who remain profoundly divided by reasonable religious, philosophical, and moral doctrines?’, the paradigm implicit in Political Liberalism enables us to address facets of that question that the context of the time induced Rawls to sideline. In response to populist threats to democracy, still latent in the early 1990s, this book focuses on a hitherto neglected phrase within Rawls’s question: ‘over time’. That inconspicuous phrase signals the urgency of clarifying the proper relation of ‘the people’, as transgenerational author of the constitution, to its pro-tempore living segment in its capacity as electorate (a constituted power among other constituted powers) and as co-author of the constitution. An elucidation of that relation brings ‘constituent power’ into the picture and unfolds in seven steps that form the conceptual backbone of this book.