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BOKFÖRING OCH BOKSLUT I ENSKILD FIRMA är en komplett handbok för dig som sköter bokföring och/eller bokslut i en enskild firma. Boken hjälper dig både att upprätta ett förenklat bokslut och med bokföring i en enskild firma. Du som har en nettoomsättning på högst 3 miljoner kr får göra ett förenklat årsbokslut. Boken innehåller en mängd konteringsexempel som visar hur du värderar de olika posterna i det förenklade årsbokslutet. Allt utförligt kommenterat på begriplig svenska. Exemplen bygger på BAS-kontoplanen för förenklat årsbokslut. Författarna Anette Broberg och Cecilia Stuart Bouvin jobbar som skatte- och redovisningsexperter på Björn Lundén Information. De har lång erfarenhet av bokföring i enskild firma och kan förklara reglerna på ett pedagogiskt sätt.

ENSKILD FIRMA är en utförlig handbok för alla som har eller tänker starta enskild firma. Boken passar även utmärkt som handledning på redovisnings- och revisionsbyråer. Har du koll på vilka avdrag du får göra i din verksamhet? Kan du utnyttja räntefördelningen? Vet du hur expansionsfonden fungerar i enskild firma? Hur hanterar man egna uttag? I boken finns allt du kan tänkas undra över som egen företagare när det gäller skatt, ekonomi och juridik. Boken är praktiskt inriktad och innehåller många exempel. Du får mängder av tips och råd som hjälper dig att få ut mer av din enskilda firma, bland annat skatteplanering inom lagens råmärken. ENSKILD FIRMA hjälper dig även att deklarera på NE- och INK 1-blanketterna. Deklarationshandledningen gäller för den deklaration du lämnar 2018 (för 2017).

Att driva enskild firma ska inte behöva vara krångligt, men för många företagare uppstår ändå osäkerhet kring bokföring, skatt, moms och ansvar. Inte för att viljan saknas, utan för att förklaringarna ofta är för tekniska, splittrade eller svåra att sätta in i ett sammanhang. Enskild firma i praktiken är skriven för att skapa förståelse. Boken guidar dig steg för steg genom hur enskild firma fungerar i verkligheten, från start och vardagsekonomi till bokslut, deklaration och långsiktig planering. Fokus ligger inte på att lära ut regler utantill, utan på att förklara hur systemen hänger ihop, vilka beslut som faktiskt spelar roll och hur du kan skapa struktur och trygghet i företagandet. Författaren har lång erfarenhet av ekonomi och redovisning, både från arbete i större och noterade bolag och genom att under många år ha hjälpt företagare via YouTube-kanalen CFO of Sweden. Innehållet bygger på verkliga frågor, vanliga missförstånd och praktiska situationer som företagare ställs inför, oavsett bransch eller bakgrund. Boken passar dig som: driver eller planerar att starta enskild firma vill förstå ekonomi, skatt och ansvar på ett lugnt och pedagogiskt sätt vill fatta bättre beslut och minska stress över tid Det här är ingen snabbguide och inga genvägar utlovas. Det är en praktisk referensbok att återvända till, skriven för dig som vill göra rätt, förstå varför och driva företag med större trygghet.

SKATTEPLANERING I ENSKILD FIRMA innehåller massor av tips när det gäller den fördelaktiga företagsform som enskild firma är. Goda råd när det gäller att få så låg skatt som möjligt inom lagens råmärken, men också råd angående maximering av pension och sjukpenning. Inkomstuppdelning i familjen ger fördelar och likaså att fundera över om räntefördelning och expansionsfond verkligen är lönsamt för just dig. Att bedriva aktiv näringsverksamhet i stället för passiv ger många fördelar och därför beskrivs utförligt hur du ska bära dig åt för att betraktas som aktiv. Skatt och egenavgifter för enskilda näringsidkare är låga, och de blir ännu lägre om du följer författarens råd.

Skatt på skog behandlar ingående de mycket gynnsamma men komplicerade skattereglerna för skogsägare och därmed också för samtliga enskilda näringsidkare. Exempel, ca 500 rättsfall från Högsta förvaltningsdomstolen, Skatterättsnämnden och de olika kammarrätterna och författarnas egna tolkningar i svåra lagtolkningsfrågor kompletterar framställningen.Rätt tillämpade regler medför låga skatter, men det viktigaste är inte att få så låg skatt som möjligt utan att betala rätt skatt. Pusselbitarna och hur man ska pussla rätt behandlas utförligt i boken. I denna upplaga finns ett nytt kapitel om driftsaktiebolag, och kapitlet om överlåtelser och generationsskifte har kraftigt utökats.I ett särskilt kapitel finns författarnas skatteplaneringstips, med många värdefulla råd, bl.a. om hur man med hjälp av omprövningsmöjligheterna kan få än mer gynnsamt skatteutfall några år efter det aktuella beskattningsåret. Skogsägarens sociala förmåner tas också upp och diskuteras.Författarnas långa erfarenhet av skogsbeskattningsfrågor gör att boken tar upp det mesta som är värt att veta om reglerna. Genom deras eget ägande av skog har de flesta vardagliga frågeställningar beaktats, vilket gör boken mycket praktisk.Skatt på skog vänder sig till alla som äger skog eller i övrigt driver enskild näringsverksamhet, rådgivare i skogliga och andra skattefrågor för småföretag, redovisningskonsulter och revisorer.JAN ANTONSON är ansvarig för skattefrågor i konsult- och utbildningsföretaget Applekulla Gård AB.KATARINA BARTELS är skattejurist med mångårig erfarenhet av rådgivning till skogsägare och andra enskilda näringsidkare.URBAN RYDIN är jur.dr. och skatteansvarig vid Lantbrukarnas Riksförbund, LRF.

Nöjesarrangör Göran Lundin, Växjö; Garvis Showband; Gubbakulan i Vrigstad 1965-1983. "Den här boken handlar lite om min uppväxt i Växjö, mitt musicerande i Lundins och Garvis orkestrar med en del episoder på vägen till att bli nöjesarrangör, som boken till största delen skall handla om och då framför allt Gubbakulan i Vrigstad, som idag är ett minne blott. - Göran Lundin"

I samband med 1990 års skattereform förändrades den allmänna inkomstskatten i grunden. Bl. a. infördes skilda skatteskalor för arbetsinkomster och kapital-inkomster. Inkomster som genereras av arbete beskattas med 45-75 %, men avkastning av kapital proportionellt och nominellt med 30 %. Allokering av inkomst till respektive inkomstkategori har därför stor betydelse i skattesystemet. De flesta företag i Sverige bedrivs som enskild näringsverksamhet och baseras relativt ofta på fastigheter. Kunskapen om beskattningsreglerna för dessa Sveriges minsta företag är trots deras stora betydelse i näringslivet relativt låg. Denna bok skall hjälpa till att bota denna brist. Den behandlar indelningen av fastigheter i privatbostadsfastighet och näringsfastighet, vidare indelningen i aktiv och passiv näringsverksamhet och slutligen återföring av vissa avdrag vid avyttring av fastighet. De många därmed sammanhängande frågorna har alla sin grund i den numera tudelade inkomstbeskattningen. Undersökningen påvisar vissa brister i dagens lagstiftning. Till exempel utgör passiv näringsverksamhet i huvudsak en kapitalinkomst som beskattas som arbetsinkomst. Vidare bygger återföringsreglerna på grundtanken att de löpande avdragen är felaktiga. En av författarens slutsatser är att denna grundtanke är felaktig och att mycket talar för att justeringar i stället bör ske vid vinstberäkningen. Författaren är skattechef inom Lantbrukarnas Riksförbund (LRF) och verksam vid LRF Konsults Skattebyrå.

Property Law is the perfect companion to guide the reader through the intricacies of the conveyancing process. Drawing on the author's considerable experience of legal practice, and suitable for use on courses with either a residential or a commercial conveyancing focus, this book offers lively and accessible explanations of often complex processes. With highly practical guidance on how to approach each stage of a conveyancing transaction in practice, this book is ideal for use as a core text on the Legal Practice Course or as a valuable source of reference where knowledge of the conveyancing process is essential.Digital formats and resourcesThis edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources.- Access to a digital version of this book comes with every purchase to enable a more flexible learning experience - 12 months' access to this title on Oxford Learning Link will be available from 15 July 2022. Access must be redeemed by 1 August 2024.- The online resources include: multiple choice questions; case study documentation; guide to completing prescribed clauses in leases; problem questions and answer guidance; interactive timelines; additional chapter (Commonhold); lists of wider reading and websites for further information; and figures from the book.

Copyright statutes in many jurisdictions clearly state that copyright is a property right. However, it's not always clear exactly how. Some see it as no more than a statutory right, while others think of it as a chose in action, like debts or shares. Copyright as Personal Property demonstrates why it is incorrect to conceptualize copyright as a chose in action and argues that, despite being an intangible asset, copyright is more analogous to land and chattels.This book aims to achieve two main objectives. The first is to demonstrate much against popular belief that the analogies with land and chattels help contain the scope of copyright within normatively justifiable limits. Starting with the "thing-relatedness" of copyright, the monograph draws parallels with the acquisition of copyright, the nature of exclusionary rights, exclusive powers and privileges, their enforcement, and derivative interests. It employs concepts of property theory, such as numerus clausus, to provide the necessary benchmark to guide the boundaries of copyright. The second objective is to challenge the rigid and binary classification of property rights into choses in possession and choses in action. By addressing an important evolutionary gap in the conceptualization of property rights, this work lays the groundwork for a more sophisticated taxonomy, viewing property rights as existing on a spectrum. It goes on to provide the metrics to calibrate this spectrum, ensuring the incremental and orderly development of property rights.Original and thought-provoking, the analogy this book develops with land and chattels shows how the unjustifiable expansion of copyright can be curbed and offers a more sophisticated classification of property rights than that based simply on tangibility.

Trusts & Equity continues to offer a comprehensive and user-friendly approach, providing a concise route through what can be a challenging area of the law. Drawing on years of experience, Gary Watt encourages students to actively engage with the subject and think critically about its central issues, outlining the key perspectives with clarity and rigour.Digital formats and resourcesThis edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources.- The e-book offers a mobile experience and convenient access along with functionality tools, navigation features, and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks- The online resources include:· Video lectures presented by Gary Watt, providing an introduction to key areas of debate within the subject· Essay questions and problem scenarios with accompanying answer guidance, along with general guidance on answering these kinds of questions to enable you to improve· Web links to further primary sources and commentary to aid your understanding· Flashcard glossary to help test your knowledge of key terms

An informed and sophisticated look at the current debate between gun laws and gun rights in America. Contemporary gun controversies are deeply rooted in our history, yet much of that history is unknown, ignored, or distorted. This is all the more important because a new gun rights movement is pressing to expand the definition of gun rights well beyond the standard set by the Supreme Court in its landmark, controversial Heller ruling from 2008. These activists' efforts have found a receptive audience among a new generation of very conservative federal judges cultivated in part for their professed adherence to the doctrine of constitutional Originalism and fealty to an expansive reading of gun rights. In The Gun Dilemma, Robert J. Spitzer examines this "gun rights 2.0" movement in the light of a host of gun controversies: assault weapons, ammunition magazines, silencers, public gun brandishing and display, and the emergent Second Amendment sanctuary movement. Given the importance of actual gun law history to this debate, Spitzer draws from the historical record to illuminate several contemporary and emergent gun controversies that may well make their way to the Supreme Court. Revealing and illuminating as that history is, he argues that we should not be straitjacketed by that history, but rather informed by it as the nation struggles with how to frame its gun policies. By utilizing novel information sources to explore both gun law history and current debates, The Gun Dilemma provides an informed and sophisticated challenge to the ascendant originalists who appear to be set on enshrining in law a radical libertarian vision of gun rights.

An informed and sophisticated look at the current debate between gun laws and gun rights in America. Contemporary gun controversies are deeply rooted in our history, yet much of that history is unknown, ignored, or distorted. This is all the more important because a new gun rights movement is pressing to expand the definition of gun rights well beyond the standard set by the Supreme Court in its landmark, controversial Heller ruling from 2008. These activists' efforts have found a receptive audience among a new generation of very conservative federal judges cultivated in part for their professed adherence to the doctrine of constitutional Originalism and fealty to an expansive reading of gun rights. In The Gun Dilemma, Robert J. Spitzer examines this "gun rights 2.0" movement in the light of a host of gun controversies: assault weapons, ammunition magazines, silencers, public gun brandishing and display, and the emergent Second Amendment sanctuary movement. Given the importance of actual gun law history to this debate, Spitzer draws from the historical record to illuminate several contemporary and emergent gun controversies that may well make their way to the Supreme Court. Revealing and illuminating as that history is, he argues that we should not be straitjacketed by that history, but rather informed by it as the nation struggles with how to frame its gun policies. By utilizing novel information sources to explore both gun law history and current debates, The Gun Dilemma provides an informed and sophisticated challenge to the ascendant originalists who appear to be set on enshrining in law a radical libertarian vision of gun rights.

This collection of essays, contributed by friends and colleagues of Barry Nicholas, is a Festschrift to mark the occasion of his 70th birthday, and it is also an important contribution to the study of a specific area of Roman Law.Barry Nicholas is one of the leading comparatists and Roman lawyers of his day. For many years All Souls Reader in Roman Law, and then Professor of Comparative Law in the University of Oxford, he retires this year after more than 10 years as Principal of Brasenose College.

Plural Ownership is a thorough and thought-provoking analysis focusing on the principles underlying two areas of property law: concurrent ownership and successive ownership. Smith first considers the range of rights recognised by the law and the ways in which these rights operate, (in particular severance of joint tenancies). The book then moves on to survey the regulation of these rights, principally by statute, providing a detailed examination of the Trusts of Land and Appointment of Trustees Act 1996, and exploring the principles behind the Act. He provides an in-depth investigation of this legislation, together with the cases discussing it, and the ways in which it relates to earlier principles and authorities.

This is a new edition of our well-established Property text in the renowned Clarendon Law Series. It is completely revised and updated, addressing all recent legislative changes in the law relating to trusts of land, formalities, registration of title and management of trust funds. It provides a clear and critical account of the basic principles of the law of property and unlike most texts, does not limit the discussion to real property (or land), but focuses on all the topics taught on UK courses. It sketches out the main patterns of the subject without giving undue prominence to the exceptions and historical inconsistencies. It cites few statutes and no cases, concentrating on illuminating the underlying themes of the subject.

When part of a person's body is separated from them, or when a person dies, it is unclear what legal status the item of bodily material is able to obtain. A 'no property rule' which states that there is no property in the human body was first recorded in an English judgment in 1882. Claims based on property rights in the human body and its parts have failed on the basis that the human body is not the subject of property. Despite a recent series of exceptions to the 'no property rule', the law still has no clear answer as to the legal status of the body or its material. In this book, Wall examines the appropriate legal status of bodily material, and in doing so, develops a way for the law to address disputes over the use and storage of bodily material that, contrary to the current trend, resists the application of property law. Wall assesses when a person ought to be able to possess, control, use, or profit from, his or her own bodily material or the bodily material of another person. Bodily material may be valuable because it retains a functional unity with the body or is a material resource that is in short supply. With this in mind, Wall measures the extent to which property law can represent the rights and duties that protects the entitlement that a person may exercise in bodily material, and identifies the limits to the appropriate application of property law. An alternative to property law is developed with reference to the right of bodily integrity and the right to privacy.

In a subject heavily reliant on the specifics of case law, Cases & Materials on Equity & Trusts provides an essential reference source for students. The tenth edition contains a diverse range of relevant and interesting cases, statutory material, academic writing, and official proposals for law reform. Where appropriate, legal materials are accompanied by non-legal literary texts with a view to making legal points more interesting and memorable. Gary Watt continues to combine the highly-regarded, rigorous scholarship and student-focused approach established through previous editions in his expertly-selected choice of materials and commentary. Utilizing key features as tools to assist students' learning and revision, including questions, suggestions for further reading, and notes, Gary Watt threads the broad spectrum of equity case law together with his unique flair, making it an engaging and insightful companion to a course in trusts.Online Resource CentreThe tenth edition is supported by an Online Resource Centre, offering:- Suggested answers to questions in the book- Video lectures presented by Gary Watt, introducing key areas of debate within the subject- General guidance on answering essay questions- General guidance on answering problem scenarios- Flashcard glossary of key legal terms- Updates to the law post-publication- Web links to useful websites

What type of right is a property right? How are items of property classified for legal purposes? In this revised edition of Personal Property Law, Michael Bridge provides answers to these fundamental questions of property law. His critical analysis includes new material on insolvency, in particular the anti-deprivation principle and the pari passu rule, as well as comprehensive accounts of recent case law (OBG v Allan, Yearworth, and Datastream,) and statutory developments. Widely considered to be the best short introduction to English personal property law, Bridge constructs an authoritative and systematic summary of this complex field for readers approaching the subject for the first time. It focuses on the acquisition, loss, transfer, and protection of interests in personal property law, and specific topics include: ownership and possession; treatment of the separate contributions of the common law and equity to modern personal property law; discussion of modes of transfer; the means of protecting property interests; the resolution of disputes concerning title to personal property; the grant of security interests, and the issues arising out of the transformation and mixing of tangible personal property.

What type of right is a property right? How are items of property classified for legal purposes? In this revised edition of Personal Property Law, Michael Bridge provides answers to these fundamental questions of property law. His critical analysis includes new material on insolvency, in particular the anti-deprivation principle and the pari passu rule, as well as comprehensive accounts of recent case law (OBG v Allan, Yearworth, and Datastream,) and statutory developments. Widely considered to be the best short introduction to English personal property law, Bridge constructs an authoritative and systematic summary of this complex field for readers approaching the subject for the first time. It focuses on the acquisition, loss, transfer, and protection of interests in personal property law, and specific topics include: ownership and possession; treatment of the separate contributions of the common law and equity to modern personal property law; discussion of modes of transfer; the means of protecting property interests; the resolution of disputes concerning title to personal property; the grant of security interests, and the issues arising out of the transformation and mixing of tangible personal property.

The A Practical Approach series is the perfect partner for practice work. Each title focuses on one field of the law, providing a comprehensive overview of the subject together with clear, practical advice and tips on issues likely to arise in practice. The books are also an excellent resource for those new to the law, where the expert overview and clear layout promote clarity and ease of understanding. Now in its eighth edition, A Practical Approach to Landlord and Tenant continues to provide a comprehensive and systematic guide to the particularly complex principles and practice of landlord and tenant law. Condensing the case law and statutory codes into one manageable volume, this book provides a valuable, user-friendly introduction for lawyers and students alike. The authors explain the fundamentals of landlord and tenant law, providing a broad coverage from creating a tenancy through to termination. Offering extensive treatment of both the common law and statutory codes, this book provides detailed analysis of areas such as leases, tenancy, assignment and subletting, agricultural holdings, business tenancies, and eviction.The eighth edition has been comprehensively updated to cover all recent developments in landlord and tenant law. It considers the requirements on landlords defined in the Deregulation Act 2015, as well as the developments on the seizing of tenant's assets as contained in the Commercial Rent Arrears Recovery Procedure (CRAR) 2014. This edition provides an overview of the effect that the provisions of the Immigration Act 2016, and the Housing and Planning Act 2016 will have on residential tenancies in England. It also reflects on the impact of new case law, such as the advances in the tenancy deposit protection scheme as well as changes to business and assured tenancies. Very much a practical guide, this title makes frequent use of examples, checklists, forms and precedents, specifically designed to assist the busy professional and student. A Practical Approach to Landlord and Tenant is an indispensable resource for those working in this field.

Ranging over a host of issues, Property Rights: A Re-Examination pinpoints and addresses a number of theoretical problems at the heart of property theory. Part 1 reconsiders and rejects, once again, the bundle of rights picture of property and the related nominalist theories of property, showing that ownership reflects a tripartite structure of title: the right to immediate, exclusive, possession, the power to license what would otherwise be a trespass, and the power to transfer ownership. Part 2 explores in detail the Hohfeldian theory of jural relations, in particular liberties and powers and Hohfeld's concept of 'multital' jural relations, and shows that this theory fails to illuminate the nature of property rights, and indeed obscures much that it is vital to understand about them. Part 3 considers the form and justification of property rights, beginning with the relation an owner's liberty to use her property and her 'right to exclude', with particular reference to the tort of nuisance. Next up for consideration is the Kantian theory of property rights, the deficiencies of which lead us to understand that the only natural right to things is a form of use- or usufructory-right. Part 3 concludes by addressing the ever-vexed question of property rights in land.

Water resources were central to England's precocious economic development in the thirteenth and sixteenth centuries, and then again in the industrial, transport, and urban revolutions of the late eighteenth and early nineteenth centuries. Each of these periods saw a great deal of legal conflict over water rights, often between domestic, agricultural, and manufacturing interests competing for access to flowing water. From 1750 the common-law courts developed a large but unstable body of legal doctrine, specifying strong property rights in flowing water attached to riparian possession, and also limited rights to surface and underground waters. The new water doctrines were built from older concepts of common goods and the natural rights of ownership, deriving from Roman and Civilian law, together with the English sources of Bracton and Blackstone. Water law is one of the most Romanesque parts of English law, demonstrating the extent to which Common and Civilian law have commingled. Water law stands as a refutation of the still-common belief that English and European law parted ways irreversibly in the twelfth century. Getzler also describes the economic as well as the legal history of water use from early times, and examines the classical problem of the relationship between law and economic development. He suggests that water law was shaped both by the impact of technological innovations and by economic ideology, but above all by legalism.

The Study Group on a European Civil Code has taken upon itself the task of drafting common European principles for the most important aspects of the law of obligations and for certain parts of the law of property in movables which are especially relevant for the functioning of the common market.Like the Commission on European Contract Law's Principles of European Contract Law, the results of the research conducted by the Study Group on a European Civil Code seek to advance the process of Europeanisation of private law. Among other topics the series tackles sales and service contracts, distribution contracts and security rights, renting contracts and loan agreements, negotiorum gestio, delicts and unjustified enrichment law, transfer of property, and trust law.The principles furnish each of the national jurisdictions a grid reference. They can be agreed upon by the parties within the framework of the rules of private international law. They may provide a stimulus to both the national and European legislator for moulding private law. Beyond this, they aim to further discussion about the creation of a European Civil Code, or a Common Frame of Reference in the area of patrimonial law, by submitting a concrete model.The Principles of European Law are published in co-operation with Bruylant (Belgium), Sellier (Germany) and Staempfli Publishers Ltd. (Switzerland).

The Study Group on a European Civil Code has taken upon itself the task of drafting common European principles for the most important aspects of the law of obligations and for certain parts of the law of property in movables which are especially relevant for the functioning of the common market.Like the Commission on European Contract Law's Principles of European Contract Law, the results of the research conducted by the Study Group on a European Civil Code seek to advance the process of Europeanisation of private law. Among other topics the series tackles sales and service contracts, distribution contracts and security rights, renting contracts and loan agreements, negotiorum gestio, delicts and unjustified enrichment law, transfer of property, and trust law.The principles furnish each of the national jurisdictions a grid reference. They can be agreed upon by the parties within the framework of the rules of private international law. They may provide a stimulus to both the national and European legislator for moulding private law. Beyond this, they aim to further discussion about the creation of a European Civil Code, or a Common Frame of Reference in the area of patrimonial law, by submitting a concrete model.The Principles of European Law are published in co-operation with Bruylant (Belgium), Sellier (Germany), and Staempfli Publishers Ltd. (Switzerland).

When philosophers put forward claims for or against 'property', it is often unclear whether they are talking about the same thing that lawyers mean by 'property'. Likewise, when lawyers appeal to 'justice' in interpreting or criticizing legal rules we do not know if they have in mind something that philosophers would recognize as 'justice'.Bridging the gulf between juristic writing on property and speculations about it appearing in the tradition of western political philosophy, Professor Harris has built from entirely new foundations an analytical framework for understanding the nature of property and its connection with justice. Property and Justice ranges over natural property rights; property as a prerequisite of freedom; incentives and markets; demands for equality of resources; property as domination; property and basic needs; and the question of whether property should be extended to information and human bodily parts. It maintains that property institutions deal both with the use of things and the allocation of wealth, and that everyone has a 'right' that society should provide such an institution.

Legal scholars and philosophers have long been engaged in what has been called 'the pursuit of the holy grail of property' - the secret of the internal structure of property in law. Attempts to capture the idea of property have encountered two fundamental problems. First, it has been notoriously difficult to advance beyond the observation that property involves 'ownership' of 'things', with the incidents of ownership and the list of things owned an essentially descriptive task. Second, it is difficult to explain the wildly inconsistent power that property rights - even when identified - seem to enjoy.In this book, Professor Underkuffler advances our understanding of what property is, as an idea, and the power that claimed property rights should have against competing public interests. There is, she argues, a deeper analytical structure of the idea of property that we can uncover, and - as a result of that discovery - deeper reasons that we can find for property's variable power. It is not a random or unprincipled event that property generally protects in cases involving land titles or patent claims, and fails to protect in cases involving environmental regulation or redistributive taxation. She argues that these results are driven - indeed, predetermined - by the nature of property, as an idea, and the conflicts of that idea with competing public interests. The implications of this book are far-reaching. It explains and justifies - on new grounds - why some property claims are traditionally powerful in law, and others not. It suggests how property rights in controversial or emerging areas should be treated, such as those involving the body as property, personal information as property, cultural property, and state redistributive claims. Finally, it establishes why the protection of property is, in fact, necessarily different from freedom of speech, freedom of religion, due process of law, and other rights - necessitating its different treatment, and lesser protection, as a constitutional right.