In this paper, a proof-theoretic perspective on counterfactual inference is proposed. On this perspective, proof-theoretic structure is fundamental. We start from a certain primacy of inferential practice and structural proof theory. Models are required neither for the explanation of the meaning of counterfactuals, nor for that of counterfactual inference. Taking a proof-theoretic perspective and an intuitionistic stance on meaning (cf. BHK), we define modal intuitionistic natural deduction systems for drawing conclusions from counterfactual assumptions. These proof systems are modal insofar as derivations in them make use of assumption modes which are sensitive to the factuality status (e.g., factual, counterfactual) of the formula that is to be assumed. This status is determined by a reference proof system on top of which a modal proof system is defined. The rules of a modal system draw on this status.
The main results obtained are preservation, normalization, subexpression (incl. subformula) property, and internal completeness. The systems are applied to the analysis of reasoning with natural language constructions such as ‘If A were the case, B would [might] be the case’, ‘Since A is the case, B is [might be] the case’. A proof-theoretic semantics is provided for them.