This title is part of UC Press's Voices Revived program, which commemorates University of California Press’s mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1992.

Bringing together leading academics hailing from different cultural and scholarly horizons, this book revisits legal hermeneutics by making particular reference to philosophy, sociology and linguistics. On the assumption that theory has much to teach law, that theory motivates and enables, the writings of such intellectuals as Martin Heidegger, Hans-Georg Gadamer, Jacques Derrida, Paul Ricœur, Giorgio Agamben, Jürgen Habermas, Ronald Dworkin and Ludwig Wittgenstein receive special consideration. As it explores the matter of reading the law and as it inquires into the emergence of meaning within the dynamic between reader and text against the background of the reader’s worldly finiteness, this collection of essays wishes to contribute to an improved appreciation of the merits and limits of law’s hermeneutics which, it argues, is emphatically not to be reduced to a simple tool for textual exegesis.

Interpretation of the law is based on assumptions about the nature of texts, language, and the act of interpretation itself. These fourteen new essays trace the origin of these assumptions, examine their philosophical implications, and extend legal interpretation in new and constructive directions.

Explores the relevance of hermeneutics for modern human sciences, its history and development, and its key philosophical debates.

Mootz offers an antidote to the fragmentation of contemporary legal theory with a collection of essays arguing that legal practice is a hermeneutical and rhetorical event that can best be understood and theorized in those terms. This is not a modern insight that wipes away centuries of dogmatic confusion; rather, Mootz draws on insights as old as the Western tradition itself. However, the essays are not antiquarian or merely descriptive, because hermeneutical and rhetorical philosophy have undergone important changes over the millennia. To "return" to hermeneutics and rhetoric as touchstones for law is to embrace dynamic traditions that provide the resources for theorists who seek to foster persuasion and understanding as an antidote to the emerging global order and the trend toward bureaucratization in accordance with expert administration, violent suppression, or both.

Language shapes and reflects how we think about the world. It engages and intrigues us. Our everyday use of language is quite effortless—we are all experts on our native tongues. Despite this, issues of language and meaning have long flummoxed the judges on whom we depend for the interpretation of our most fundamental legal texts. Should a judge feel confident in defining common words in the texts without the aid of a linguist? How is the meaning communicated by the text determined? Should the communicative meaning of texts be decisive, or at least influential? To fully engage and probe these questions of interpretation, this volume draws upon a variety of experts from several fields, who collectively examine the interpretation of legal texts. In The Nature of Legal Interpretation, the contributors argue that the meaning of language is crucial to the interpretation of legal texts, such as statutes, constitutions, and contracts. Accordingly, expert analysis of language from linguists, philosophers, and legal scholars should influence how courts interpret legal texts. Offering insightful new interdisciplinary perspectives on originalism and legal interpretation, these essays put forth a significant and provocative discussion of how best to characterize the nature of language in legal texts.

Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.