bluuebunny/crossref_metadata_2025_split huggingface dataset:
Two Principles for Tax Cooperation
Authors: Christians Allison , van Apeldoorn Laurens 
Published: January 2022

Abstract
The goal of this chapter is to lay the groundwork for the arguments that follow throughout the remainder of this book. The role of taxation in securing justice in the context of a global economy characterized by international capital mobility is examined. The starting point is a widely (though hardly universally) endorsed view of international justice that accepts the existence of independent states on the world stage under the so-called society-of-states model of international justice. The purpose of cooperation on international taxation is identified in terms of two complementary aims autonomous states have in a globalized economy: on the one hand, the pursuit of national wealth through the facilitation of international capital mobility, and on the other hand the continued protection of their political autonomy. It is argued that the first aim gives rise to fairness questions regarding the distribution of the benefits of this cooperation (the ‘cooperative surplus’) between the cooperating states. It is suggested that there are two principles of international justice that can resolve these fairness questions: the entitlement principle and the equal benefit principle. It is argued that the second aim requires that these principles be implemented in a way that allows states to remain politically autonomous, which in practice requires that they remain capable of pursuing income taxation. In the next chapter, some of the main obstacles to achieving these aims are considered and the prospects for removing them.
Obstacles to Fair Cooperation
Authors: Christians Allison , van Apeldoorn Laurens 
Published: January 2022

Abstract
This chapter offers two explanations for the following disconnect: the first chapter established that source states may have to tax away some of the investment returns earned within their territories in order to receive an equal share of the benefits of cooperation on international capital mobility. One might therefore expect most source states to routinely impose taxes to the fullest extent on all returns to capital that they can plausibly link to their jurisdictions, at least within the bounds of accepted norms. In fact, the opposite is true: many states do not appropriate a share of the cooperative surplus of international capital mobility through source-based taxation, even—perhaps especially—when they keenly rely on inbound capital investment for economic development. In the previous chapter we suggested that this likely means that these states do not receive a fair share of the benefits of tax cooperation. This chapter offers two explanations, namely tax competition and peer pressure to conform to international tax norms, both through treaties and soft law. It examines why and how these factors impede the capacity of source states to tax cross-border income. It also reviews some of the reforms currently under consideration in multilateral fora, now that a confluence of factors has resulted in a willingness even among the most affluent states to consider modifications to traditional principles and norms of tax cooperation.
Subsistence Rights and the Duty of Assistance
Authors: Christians Allison , van Apeldoorn Laurens 
Published: January 2022

Abstract
This chapter examines the implications of international justice if one accepts that states have a duty of assistance given the pervasive subsistence rights deficits we see in the world today. The duty of assistance, in brief, holds that when states are unable or unwilling to secure the subsistence rights of their populations, other states that are relatively affluent and well-ordered have a duty to assist in securing such subsistence rights. It begins by surveying the breadth and severity of subsistence rights deficits. It explains why subsistence rights deficits create obligations not only for the state where the deficits occur, but also for third-party states, which have a duty to act as backup rights protectors in specified circumstances. And it establishes how the duty to assist impacts the principles of fair tax cooperation, showing that their application to cooperative schemes is conditional on subsistence rights being fulfilled in the cooperating states. When international capital mobility and investment involves states with populations facing subsistence rights deficits, any cooperative surplus generated must be viewed as the national endowment of the states in which subsistence rights are yet to be fulfilled, until such time as they are fulfilled. It concludes that the claims of relatively wealthy, well-ordered states to the (full) wealth of their territory are invalid until subsistence rights are realized in all states. This conclusion carries significant implications for the design of tax rules, which we will examine in detail in the chapter that follows.
Tax Cooperation Without a Duty of Assistance
Authors: Christians Allison , van Apeldoorn Laurens 
Published: January 2022

Abstract
This chapter aims to demonstrate that accounting for the cost of subsistence rights deficits is already possible and indeed is on occasion already undertaken under existing well-accepted tax norms and standards. In doing so, it aims to show that some existing international tax norms could be adjusted to accommodate more source taxation, in the same spirit and along the same lines as those we introduced in Chapter 4 when thinking about ways residence states could facilitate greater taxation at source. It examines how international cooperation with the proposed adjustments could be facilitated using existing tax law precedents and practices as well as conventional international coordination regimes. It raises and answers some of the likely critiques of the proposed approaches, and concludes that, as we saw in Chapter 4, current trends in multilateral policy negotiations may be creating the necessary momentum to achieve a fairer sharing of the cooperative surplus derived from cross-border investment, in line with the entitlement and equal benefit principles.
Introduction
Authors: Constantinesco Thomas 
Published: January 2022

Abstract
This Introduction sets out the theoretical and methodological stakes of the book, along with its historical range. It begins by exposing the problem of pain as a tension between the evidence of pain and its enigma, which the rest of the book investigates. It then develops the claim that pain, while undeniably destructive, is also generative—of language, subjectivities, and collectivities—as it circulates within and between persons and through writing. Linking literary formalism with individual and social formation, the chapter argues for close reading as a method to recover the theoretical work of literature. It further positions the argument within the field of pain studies, before tracing the main transformations of the United States’ culture of pain in the nineteenth century, from the rise of secularism, sentimentalism, and utilitarianism, to the invention of anesthesia and the development of tort law, as well as the politics of pain during the Civil War and in the early years of Reconstruction. It ends with an overview of the book’s structure that emphasizes the affordances of pain—their limitations and their potentialities—in the shaping of individual and collective identities.
The Pedagogy of Pain in Elizabeth Stuart Phelps’s The Gates Ajar
Authors: Constantinesco Thomas 
Published: January 2022

Abstract
This chapter examines the forms and functions of grief in Elizabeth Stuart Phelps’s Civil War fiction, The Gates Ajar (1868). It shows how this sentimental novel problematizes its relation to the conventions of sentimentality, as its form as a diary helps emphasize the limits of misguided sympathy. It also illuminates how Phelps deploys sentimentalism against itself to imagine the successful work of mourning as relying on the recovery, or the invention, of authentic fellow-feeling. The chapter further argues that, in the novel, family sympathy allegorizes the prospect of national reunion in a succession of scenes of women caring for each other. It then demonstrates that Phelps’s queer pedagogy of pain culminates in the picturing of heaven as a paradise of painless re-embodiment. Relating the novel’s economy of compensation to Emerson’s philosophy of pain, the chapter reveals how grief may be recuperated for Phelps through a transformative ecology of sacrifice and death. It concludes by arguing that Phelps invites us to recognize pain so that we may overcome it, not by burying the dead in the vain hope of forgetting them, but by burying them to ensure their survival with us and in us.
Pain, Will, and Writing in the Diary of Alice James
Authors: Constantinesco Thomas 
Published: January 2022

Abstract
This chapter returns to the challenges of the sentimental response to pain through a reading of Alice James’s diary, in which she meditates on her invalidism and her alleged hysteria. First reading the diary as an introspective exercise and an enterprise in self-recovery from pain, it then follows the movement of James’s writing as it turns away from the pain of bodily deterioration and toward the enjoyable “drama of life” outside the sickroom. The chapter shows however that, in looking at the spectacle of the world, Alice James becomes herself the unwitting spectacle of pain incarnate. She is thus subjected to the disabling effects of sympathy, which she associates with the figure and the work of her brother, William James, a physician by training and a key figure of the emerging science of psychology. The chapter further illuminates how Alice James uses her own spectacularization to critique the manipulative politics of invalidism in the Victorian era and to put forward a model of abandonment to pain that echoes Emerson’s philosophy of selfhood. It eventually argues that, in repurposing the spectacle of sympathy by casting herself in the role of grotesque monster, Alice James performs her identity as a body in pain and a suffering invalid, thus literally producing herself as other in the pages of her diary.
Introduction
Authors: Lewis Simon 
Published: January 2022

Abstract
The Introduction summarizes the aims and methodologies of the book. It discusses the ways in which historians have approached not only anti-Methodism in eighteenth-century England but also the theology of the Georgian Church of England. The Introduction proceeds to state how this study enhances the existing secondary literature on these two interconnected subjects, while also justifying the book’s chronological scope. It also illuminates the complexity of defining the terms ‘evangelicalism’ and ‘Methodism’, the latter of which conjured up different images for different people in eighteenth-century England. The Introduction closes by providing a summary of each chapter.
A ‘Torrent’ of Opposition
Authors: Lewis Simon 
Published: January 2022

Abstract
Chapter 1 charts the rise of Methodism, focusing particularly on the development of its relationship with the Church of England. The turbulent nature of this relationship was evidenced by the explosion of anti-Methodist literature during the late 1730s and early 1740s. This chapter proceeds to discuss the sale, dissemination, and readership of these texts. Much of the early anti-Methodist literature was pitched to a lay audience, whom the authors sought to deter from revival meetings. To numerous clergymen these meetings were hotbeds of immoral and riotous behaviour. Such perceptions illuminate the convergence of socio-political and doctrinal concerns about Methodism—a point which is stressed throughout the book.
Justification and Assurance
Authors: Lewis Simon 
Published: January 2022

Abstract
Chapter 2 explores the soteriological clashes between Methodists and their High Church opponents. It locates these exchanges as a continuation of a historic dispute over definitions of ‘true’ Church of England doctrines, as taught in the Thirty-Nine Articles of Religion. Calvinist evangelicals believed they were fulfilling the work of Reformed Anglicans, such as John Edwards (1637–1716), who had maintained the ‘good old way’ of the Reformation after the Restoration. Anti-Methodist High Churchmen, on the other hand, perceived these harangues as merely a feeble attempt to reignite a war already won by post-Restoration Arminian divines, most notably George Bull (1634–1710). Arminian evangelicals, such as John Wesley, occupied an awkward middle ground in this dispute. Despite his overt anti-Calvinism, Wesley was often charged with aiding Whitefield and other so-called ‘antinomians’ by denying that works were a condition of the new birth.
Perfectionism and Self-Denial
Authors: Lewis Simon 
Published: January 2022

Abstract
Chapter 3 further highlights the convergence of sociological and theological ideas by exploring responses to Methodist asceticism. It shows that Wesley’s and Whitefield’s concerns about allegedly sinful luxuries were shared not only by members of the laity, but also by several of their Anglican opponents. This chapter, therefore, de-emphasizes both the novelty of Methodist perfectionism and the alleged lethargy of the Georgian Church. Those divines, such as Joseph Trapp, who attacked Methodist perfectionism viewed such teachings as a theological, as well as a social, transgression. Basing this theory on the example allegedly set by sixteenth-century German Anabaptists and other radical Christian groups, Trapp and others described a direct lineage linking perfectionism, anticlericalism, and antinomianism.
Histories of ‘Enthusiasm’, Schism, and Popery
Authors: Lewis Simon 
Published: January 2022

Abstract
Methodists often faced charges of ‘enthusiasm’ because of their seemingly irrational emphasis on supernatural experiences, such as prophecies and bodily agitations. Allegations of ‘enthusiasm’ often featured alongside the interlinked charges of ‘schism’ and ‘popery’. When defining each of these three transgressions of ‘true religion’, anti-Methodist High Churchmen cited historic examples of ‘enthusiastic’ and schismatic papists. To these divines the ‘schismatic’ acts committed by Methodists represented not only a political rebellion, but also a sin, reminiscent of regicidal Puritans, who had allegedly aided the Papacy during the previous century by toppling both the Church and the monarchy. Methodists, on the other hand, posited their work as a continuation of the Reformation, comparing their opponents to ‘popish’ and schismatic Counter-Reformers. By exploring the conflicting ways in which Methodists and their opponents deployed histories of ‘popery’, this chapter illuminates not only the many varieties of anti-Catholicism in eighteenth-century England, but also the highly contested status, purpose, and meaning of the Reformation during this period.
Deism and Melancholia
Authors: Lewis Simon 
Published: January 2022

Abstract
By showing that discussions of deism featured prominently in the printed attacks on Wesley and Whitefield, Chapter 5 offers a fundamental reappraisal of the perceived relationship between early evangelicalism and irreligion, while also illuminating the ways in which anti-Methodism was informed by other theological controversies. Crucially, by showing that attacks on evangelicalism often mirrored attacks on irreligion, this chapter argues that categorizations such as ‘Enlightenment’ and ‘Counter-Enlightenment’ are unhelpful when describing contemporary perceptions of Methodism and deism. As with deists, Methodists were often viewed by their clerical opponents as melancholic ‘enthusiasts’—the antithesis of ‘true religion’. Conversely, freethinkers sometimes utilized the evangelical movement for their own polemical purposes. By exploring these deistic responses to Methodism, this chapter illuminates the prominence of deception and disguise in eighteenth-century religious polemic. Freethinkers sometimes disguised themselves as religious ‘enthusiasts’ in their polemical attacks on priestly religion. On the other hand, anti-Methodism provided Peter Annet with a Trojan Horse to attack priestly religion.
Miracles and Demons
Authors: Lewis Simon 
Published: January 2022

Abstract
Attitudes to miracles was one litmus test for ‘true religion’. Some religious groups, such as Roman Catholics and evangelicals, were open to the possibility of new miracles. Orthodox Anglicans, on the other hand, believed that miracles had ceased shortly after Constantine’s conversion during the fourth century, which marked the end of Christianity’s days as a marginalized sect. Others, however, displayed far less trust in patristic accounts of miracles. The Cambridge librarian and Anglican divine Conyers Middleton believed that miracles had ceased by the end of the first century. More controversially, deists denied that miracles had ever occurred at all. Each of these beliefs is explored in Chapter 6, which discusses anti-Methodism in the context of the eighteenth-century miracles debate. Building on the previous chapter’s discussions of the perceived relationship between Methodism and irreligion, Chapter 6 also illuminates several clergymen who feared that Methodism’s emphasis on the supernatural fuelled doubts about biblical and patristic miracles.
Legal Toleration and Rights to Do Wrong
Authors: Laborde Cécile 
Published: January 2022

Abstract
This chapter explores the possibility that morally ambivalent practices (practices that are neither morally abhorrent nor morally indifferent) can be protected as rights to do wrong. The chapter considers three possible justifications for Legal Toleration: Integrity, Uncertainty and Disagreement. Each relies on a distinctive account of what it means for a practice to be morally ambivalent. After showing the limits of the Integrity and the Uncertainty accounts, the chapter discusses in greater depth the potential and pitfalls of a defence of Legal Toleration grounded in Disagreement. On that view, morally ambivalent actions are liable to be exempted from general laws because they express liberal disagreement about justice. The defensibility of Legal Toleration ultimately hinges on the plausibility of compromises about justice within political liberal theories of public justification.
Pardons
Authors: Perry Adam 
Published: January 2022

Abstract
Pardon powers are ubiquitous but difficult to justify. A pardon power is, roughly, a power that is (a) possessed by a non-judicial official, (b) used to cancel legal liability to a criminal sanction in a particular case without thereby altering the law, and (c) unconstrained by law. This chapter provides a novel defence of pardon powers. It argues that pardon powers are an appropriate vehicle for selective deviation. Selective deviation calls for a power that can be used to set aside the code without changing it. It calls for a power that can be used inconsistently. Moreover, it calls for a power that is not in the hands of a body institutionally disposed towards consistency in decision-making, such as the judiciary. This defence overcomes various objections to pardon powers, such as the objection from the separation of powers and the objection from the rule of law.
Humanitarian Intervention, Other-Defense, and Consent
Authors: Bowen Joseph 
Published: January 2022

Abstract
This chapter examines the role that the consent of intended beneficiaries plays in the moral permissibility of humanitarian intervention. When consent is not unanimous among a group to be defended, many doubt that consent has any bearing on the permissibility of defending others. It is held that allowing the refusal of consent to bear on the permissibility of other-defense wrongly enables some subset of the group to control whether the group as a whole is saved. This chapter argues that this view is mistaken. By refusing to consent to intervention, people leave in deliberation their rights against being subjected to risk and make it impermissible for interveners to appeal to the good of saving them. This makes it harder to justify intervention. Conversely, by consenting, people allow interveners to appeal to the prospective good of saving them to justify intervention. This makes it easier to justify intervention.
The Impact of Migration on Employment Outcomes
Authors: Lam David , Elsayed Ahmed 
Published: January 2022

Abstract
Chapter 5 deals with rural–urban, seasonal, international, and return migration that play an important role in many LICs. Today’s migration patterns are quite different than in the past, with heavy South–North migration flows that are linked to large remittance flows, brain drain issues and other connections that link LICs to the international economy. The chapter looks at the impact of credit and information constraints and discusses evidence on how responsive rural labour markets are to labour demand shocks. Innovative GLM|LIC projects use mobile phones to track seasonal labour migration and to analyse the impact of mobile banking on remittances between rural and urban areas. Other projects illustrate the large impact international remittances can have on labour markets and entrepreneurial activity in sending countries as well as the impact of forced migration and refugee shocks on development perspectives.
The Madman and the Churchrobber
Authors: Peacey Jason 
Published: January 2022

Abstract
This microhistory reconstructs and analyses a protracted legal dispute over a small parcel of land called Warrens Court in Nibley, Gloucestershire, which was contested between successive generations of two families from the mid-sixteenth century to the early eighteenth century. Employing a rich cache of archival material, it traces legal contestation over time, and through a range of different courts, as well as in Parliament and the public domain, and it contends that a microhistorical approach makes it possible to shed valuable light upon the legal and political culture of early modern England, not least by comprehending how certain disputes became protracted and increasingly bitter, and why they might fascinate contemporaries. This involves recognising the dynamic of litigation, in terms of how disputes changed over time, and how those involved in myriad lawsuits found legal reasons for prolonging contestation. It also involves exploring litigants’ strategies and practices, as well as competing claims about the way in which adversaries behaved, and incompatible expectations of the legal system. Finally, it involves teasing out the structural issues in play, in terms of the social, cultural and ideological identities of successive generations. Ultimately, this dispute is employed to address important historiographical debates surrounding the nature of civil litigation in early modern England, and to provide new ways of appreciating the nature, severity, and visibility of political and religious conflict in the decades before and after the English Revolution.
Conclusion
Authors: Peacey Jason 
Published: January 2022

Abstract
This chapter reflects upon the significance of the protracted history of the Warrens Court dispute, partly by highlighting the extraordinary way in which it was revived in the early eighteenth century, and partly by identifying other lengthy disputes that reveal similar phenomena. Such contextualisation is used to support conclusions about how to relate a particularly well-documented dispute to the wider landscape of litigation in early modern England, about how to understand the divisions it highlights within contemporary society, and about how to use the affair to reflect upon the existing historiography on the decades surrounding the English revolution. Crucially, this involves reflecting upon the possibilities that microhistories offer for rethinking the severity and visibility of ideological conflict.