La noción de sentido común en la obra de Hannah Arendt juega un papel fundamental a la hora de explicar cómo un hombre del tipo de Adolf Eichmann podía mantener una auténtica incapacidad para pensar. No obstante, la manera como esta autora comprende aquella noción no es plenamente clara: el sentido común se halla aparentemente en un punto medio entre la actividad del pensamiento y el conocimiento científico, pues aun cuando el sentido de realidad proporcionado por el sentido común resulta (...) fundamental para ambos, éstos, dada la manera como se oponen entre sí, no se reducen a este mero sentido de realidad. Según creo, la tensión que genera este fenómeno puede ser evaluada con más claridad si se estudia la expresión ‘sentido común’ a partir de dos significados distintos –aunque complementarios– de acuerdo con su carácter pasivo y activo: el sentido común puede ser comprendido desde un punto de vista ‘sensible’ y un punto de vista ‘semántico’, respectivamente. (shrink)

An important approach to understand how the brain gives rise to consciousness is to probe the depth of unconscious processing, thus to define the key features that cause conscious awareness. Here, we investigate the possibility for subliminal stimuli to shape the context for unconscious processing. Context effects have generally been assumed to require consciousness. In the present experiment, unconscious context processing was investigated by looking at the impact of the context on the response activation elicited by a subliminal prime. We (...) compared the effects of the same subliminal prime on target processing when the prime was embedded in different unconscious contexts. Results showed that the same prime can evoke opposite responses depending on the unconscious context in which it is presented. Taken together, the results of this study show that context effects can be unconscious. (shrink)

El sujeto migrante, por su condición intermedia de traductor cultural, presenta una perspectiva ambiguasobre los clichés del humanitarismo. El origen de las protagonistas de We Need New Names y Americanah les permite relatar la experiencia vivida con la ayuda humanitaria, a la vez que la migración y la distancia de esta condición, adquiriendo una voz crítica e irónicamente denunciatoria sobre las paradojas de la piedad. No obstante, en el mismo movimiento, su asentamiento en el país de recepción las desorienta y (...) les hace perder progresivamente su reflexión mordaz, convirtiéndolas en consumidoras del sufrimiento a la distancia y reforzando la colonialidad del poder. Primero, veremos el desarraigo de los sujetos migrantes, Ifemelu y Darling; luego, la evolución de las políticas y paradojas de la piedad y su influencia en el espectáculo del sufrimiento desde la mirada del sujeto migrante; finalmente, el artificio del humanitarismo cliché de los medios de comunicación, de la fotografía y su relación con las ong. (shrink)

O presente artigo estuda a ditadura militar no cinema brasileiro, e em especial, analisa a representação de dois líderes da esquerda armada: Carlos Marighella e Carlos Lamarca. O assassinato de Marighella foi evidenciado em filmes como Batismo de sangue (Helvécio Ratton, 2007) e Marighella, retrato falado de um guerrilheiro (Silvio Tendler, 2001). Assim como o caráter humanista de Lamarca foi destacado no filme Lamarca – o capitão da guerrilha (Sérgio Rezende, 1994). Portanto, partindo dessa identificação, buscamos estudar a relação entre (...) esses personagens, compreendendo que ambos são retratados como heróis nessas narrativas. (shrink)

Very large databases are a major opportunity for science and data analytics is a remarkable new field of investigation in computer science. The effectiveness of these tools is used to support a “philosophy” against the scientific method as developed throughout history. According to this view, computer-discovered correlations should replace understanding and guide prediction and action. Consequently, there will be no need to give scientific meaning to phenomena, by proposing, say, causal relations, since regularities in very large databases are enough: “with (...) enough data, the numbers speak for themselves”. The “end of science” is proclaimed. Using classical results from ergodic theory, Ramsey theory and algorithmic information theory, we show that this “philosophy” is wrong. For example, we prove that very large databases have to contain arbitrary correlations. These correlations appear only due to the size, not the nature, of data. They can be found in “randomly” generated, large enough databases, which—as we will prove—implies that most correlations are spurious. Too much information tends to behave like very little information. The scientific method can be enriched by computer mining in immense databases, but not replaced by it. (shrink)

In order to define some interesting consequence relations, certain generalizations have been proposed in a many-valued semantic setting that have been useful for defining what have been called pure, mixed and ordertheoretic consequence relations. But these generalizations are insufficient to capture some other interesting relations, like other intersective mixed relations (a relation that cannot be defined as a mixed relation, but only as the intersection of two mixed relations) or relations with a conjunctive (or, better, “universal”) interpretation for multiple conclusions. (...) We propose a broader framework to define these cases, and many others, and to set a common background that allows for a direct compared analysis. At the end of the work, we illustrate some of these comparisons. (shrink)

The article compares two different interpretations of Kant's categorical imperative −the practical and the logical one− and defends the practical one, arguing that it is superior because it rejects cases of free riding without necessarily rejecting cases of coordination or timing. The logical interpretation, on the other hand, leads to the undesirable outcome that it does not reject immoral cases of free riding, and to the desired outcome that it does not reject maxims of coordination/timing. Given that neither of them (...) rejects maxims of coordination/timing (they are similar in that sense) and only the practical interpretation rejects free riding, the logical interpretation should be rejected. El artículo compara dos interpretaciones diferentes del imperativo categórico kantiano −la práctica y la lógica− y defiende la superioridad de la práctica debido a que rechaza los casos de free riding, sin rechazar necesariamente los casos de coordinación/tiempo. La interpretación lógica, en cambio, lleva al resultado indeseable de no rechazar casos inmorales de free riding, y al resultado deseable de rechazar las máximas de coordinación/tiempo. Dado que ninguna de las dos rechaza las máximas de coordinación/tiempo (y en este sentido son similares) y solamente la interpretación práctica rechaza los casos de free riding, debe rechazarse la interpretación lógica. (shrink)

Numerous social and environmental issues are under increasing time constraints, and society is placing greater demands on organizations that foster greater social inclusion, well-being, and human flourishing. In this regard, social innovation research has gained relevance as it provides a rich context to examine how to generate and prioritize dignity-based organizing more effectively. This research aims to examine how the concepts of dignity and humanistic management can shape social innovation processes that generate better results for organizations and society. Building on (...) humanistic management and social innovation literature, a qualitative case study explores how the notions of dignity and humanistic management practices are present at every stage of the social innovation process (origin, mobilization, execution, and integration). This paper is one of the few studies exploring the relationship between humanistic management principles and social innovation processes, filling a significant gap in the literature with important praxeological implications. (shrink)

The debate about how neurotechnologies impact authenticity has focused on two inter-related dimensions: self-discovery and self-creation. In this paper, we develop a broader framework that includes the experimental and relational dimensions of authenticity, both understood as decisive for shaping one’s narrative identity. In our view, neurointerventions that alter someone’s personality traits will also impact her very own self-understanding across time. We argue that experimental authenticity only needs a minimum conception of narrative coherence of the self and that reversibility should remain (...) a key feature in the ethical assessment of neurotechnologies. The relational dimension of authenticity derives from the fact that a process of self-constitution is never a solitary business. The significant others act not just as subsequent judges of one’s life decisions, but as real co-authors of one’s self. We discuss relevant cases in which others are actively contributing to the meaning-making process, as to the direction one’s life is taking. We also claim that the experimental and the relational dimensions of authenticity should aim to correct each other. The relational dimension introduces socially approved standards as well as limitations to the array of available possibilities of self-fashioning or human enhancement. The experimental side enables us to avoid confusing one’s personal identity with a social and narrative construct that only bears the mark of social pressure and conformism. (shrink)

The compliance-based approach and the integrity approach have been the mainstream responses to corporate scandals. This paper proposes that, despite each approach comprising necessary elements, neither offers a comprehensive solution. Compliance and integrity, far from being mutually exclusive, reinforce each other. Working together, in a correct relationship, they build a harmonized system that yields positive synergies and which also advocates prudence. It enables the generation of a culture of compliance that tends to minimize the technical and ethical errors in decision (...) making. In order to explore an applied harmonized approach, we analyze the audit committee, a specific and broadly accepted regulatory instrument. Formed by non-executive members, regulation requires these members to be dedicated, qualified, and independent as a guarantee of efficiency. We show how the compound of those elements produces positive effects in a context of solid governance. We conclude that it is the strong relationship between efficiency and prudence, in the creation of a culture of compliance, which enables the minimization of errors. (shrink)

The debate about how neurotechnologies impact authenticity has focused on two inter-related dimensions: self-discovery and self-creation. In this paper, we develop a broader framework that includes the experimental and relational dimensions of authenticity, both understood as decisive for shaping one’s narrative identity. In our view, neurointerventions that alter someone’s personality traits will also impact her very own self-understanding across time. We argue that experimental authenticity only needs a minimum conception of narrative coherence of the self and that reversibility should remain (...) a key feature in the ethical assessment of neurotechnologies. The relational dimension of authenticity derives from the fact that a process of self-constitution is never a solitary business. The significant others act not just as subsequent judges of one’s life decisions, but as real co-authors of one’s self. We discuss relevant cases in which others are actively contributing to the meaning-making process, as to the direction one’s life is taking. We also claim that the experimental and the relational dimensions of authenticity should aim to correct each other. The relational dimension introduces socially approved standards as well as limitations to the array of available possibilities of self-fashioning or human enhancement. The experimental side enables us to avoid confusing one’s personal identity with a social and narrative construct that only bears the mark of social pressure and conformism. (shrink)

The notion of time reversal has caused some recent controversy in philosophy of physics. The debate has mainly put the focus on how the concept of time reversal should be formally implemented across different physical theories and models, as if time reversal were a single, unified concept that physical theories should capture. In this paper, I shift the focus of the debate and defend that the concept of time reversal involves at least three facets, where each of them gives rise (...) to opposing views. In particular, I submit that any account of time reversal presupposes (explicitly or implicitly) modal, metaphysical, and heuristic facets. The comprehension of this multi-faceted nature of time reversal, I conclude, shows that time reversal can be coherently said in many ways, suggesting a disunified concept. (shrink)

Mercier and Sperber (2011a, 2011b; Mercier, 2011a, 2011b, 2011c, and 2011d) have presented a stimulating and provocative new theory of reasoning: the argumentative theory of reasoning. They maintain that argumentation is a meta-representational module. In their evolutionary view of argumentation, the function of this module would be to regulate the flow of information between interlocutors through persuasiveness on the side of the communicator and epistemic vigilance on the side of the audience. The aim of this paper is to discuss the (...) perspective of the authors in which they conceive this competence as the natural scenario of reflective reasoning. (shrink)

The paper presents some knowledge of history of medicine – especially those from the embryological field – correlated with theological marks in order to motivate the rightfulness of the method of „bringing the mind down into the heart”, a procedure during the Jesus Prayer. The ascetic Fathers mentioned that the mind is an energy which starts from the heart and reaches the brain – which offers the possibility to express itself. It is possible to consider that this transfer begins since (...) the primitive heart is in the same plane and before the cerebral area. Then, after the folding of the embryo, the heart will be placed under the brain. So “bringing the mind down into the heart” is also biologically feasible. Although the primitive heart is structured after the neural tube, it starts beating at 21 to 22 days, unlike the brain which began its function on the 40th day. This explains the theological meaning of the heart, wider than the signification of the mind (attribute of the brain). (shrink)

This article discusses how resignifications of the human rights NGO Abuelas de Plaza de Mayo contributed to transformations of post-dictatorial culture. For decades hegemonic media and perpetrators engaged state terror’s reasoning to confront Abuelas’ call for “restitution” of the children who “disappeared” during the last dictatorship in Argentina. Drawing on both the junta’s self-appointed role of saviors and the benevolence of nurture, Catholic couples had thus rescued children from irresponsible “subversive” parents. In their struggle against state terror Abuelas’ metaphor apropiación (...) resignified nurture as violence, pushing politico-cultural change towards a universal right to identity. (shrink)

Considerando a emergência da forma híbrida de certa cinematografia brasileira contemporânea, a qual se utiliza em sua estratégia de realização a performance do ator-personagem em seus papéis sociais, pretendemos examinar a realização como um rito de passagem, a fim de compreender as transformações que ocorrem tanto no modo de fazer cinema, quanto às que ocorrem com o próprio ator-personagem ao se “iniciar” no meio cinematográfico.

Are widely used measurements in the human sciences (say happiness surveys or depression scales) quantitative or merely ordinal? If they are merely ordinal, could they be developed into quantitative measurements, just like in the progression from thermoscopes to thermometers? Taking inspiration from recent philosophy of measurement, some practitioners express optimism about future human science measurements. The so-called quantity objection stands out for having the only chance of settling the debate in favour of the pessimists. It claims that the problem lies (...) not with current, or likely future, measurement practices in the human sciences, but with human science attributes themselves—they just are not quantitative, but merely ordinal. Hence, they cannot not (thus will not) be measured quantitatively. The argument has a long and distinguished pedigree. This paper assesses old and recent versions of it, namely: the objection made originally to Fechner’s psychophysics by von Kries (among others) and Michell’s recent version of this objection. To do so, the paper first draws important distinctions between different versions of the argument that have been overlooked. Then, it argues that none of the versions of the quantity objection provide a good reason for the optimists to give up their optimism. In particular, Michell’s argument characterizes the measurand (that is, the attribute to be measured) in a way that optimists do not and need not accept. Yet the optimists’ defence articulated here brings with it serious burdens to discharge. The ball is in their court. (shrink)

Manuscript type Empirical. Research question/issue This paper aims to contribute to an improved theoretical and empirical understanding of the role that corporation has to play in anticorruption efforts. Research findings/insights Using cross-country data from three databases (Bribe Payers Index, Corruption Perceptions Index, and Doing Business) we found that pro-bribery Investment Climate conditions in host countries are not related to the payments of bribes by multinational companies when these corporations operate abroad. Theoretical/academic implications After describing the conceptual and policy framework that (...) surrounds the discussion on the role played by firms in anticorruption, we present the current debate regarding the effectiveness of international bribery control instruments, with the World Bank-GAC (2006-2008) report as a basis. Both literature and policy seem to be divided into two main, although not mutually exclusive, positions: one demands improvements in Investment Climate conditions from a joint public-private consensus led by international agencies; the other one supports the effectiveness of self-regulation by firms, independent of Investment Climate improvements. The study provides empirical support to the idea that a better Investment Climate is not enough for reducing corrup tion. Practitioner/policy implications This study offers insights to policy makers interested in promoting the involvement of corporations in the fight against corruption. (shrink)

The aim of this study was to analyze the psychometric properties of the Eating Disorder Inventory (EDI)-3 test to evaluate eating disorders in young Chilean population. Methods: The sample consisted of 1,091 Chilean adolescents and young people (i.e., 476 men and 615 women) between 15 and 28 years old, from the metropolitan region, and four regions from the coast and south-central zone of the country. The reliability and factorial structure of the instrument were analyzed, replicating the confirmatory factor analyses ofBrookings (...) et al. (2020), evaluating four additional models that included bifactor exploratory structural equation modeling (ESEM), bifactor, and two-bifactor. Results: A majority of the subscales presented alphas and omegas equal to or greater than 0.70, with the exception of asceticism (α = 0.543, ω = 0.552) and interpersonal alienation (α = 0.684, ω = 0.695) scales, which are consistent with the values of the Spanish and Mexican non-clinical samples. The best fit indices were obtained by the ESEM two-bifactor model, with twelve specific factors corresponding to the EDI-3 subscales and two general orthogonal factors (i.e., risk subscales and psychological subscales), consistently with the theoretical basis. (shrink)

Conservation biology has embraced the development and application of artificial intelligence to optimize its work. The efficiency with which machine learning processes data helps to identify wild species, repair anthropogenic impacts, and intervene in ecosystems, offering supposedly good results for conservation. Thus, artificial intelligence can here be proposed as an ally of environmental justice. However, I will dispute this thesis, arguing that since conservation biology does not start from absolute parameters and environmental justice is not free from moral plurality, then (...) artificial intelligence could reproduce and increase epistemological and ethical biases. La biología de la conservación se ha sumado al uso de la inteligencia artificial para optimizar su trabajo. La eficiencia con que esta procesa los datos ayuda a identificar especies salvajes, reparar los impactos antropogénicos e intervenir en ecosistemas, ofreciendo resultados supuestamente buenos para la conservación. Así, la inteligencia artificial puede proponerse como una aliada de la justicia ambiental. Pero discutiré esta tesis, argumentando que como la biología de la conservación no parte de parámetros absolutos y la justicia ambiental no está exenta de una pluralidad moral, entonces la inteligencia artificial puede reproducir y aumentar los sesgos epistemológicos y éticos. (shrink)

There is an essentialist view that requires one to specify the set of necessary and sufficient properties of the things that exist when establishing definitions. The endorsement of essentialism for definitions in economics has been largely motivated by the Taxonomic Tower of Babel (TTB), which encompasses two intellectual fears. The fear of scientific aphasia is the fear that scientific progress is hampered because economists do not agree on the definitions they use. The fear of nihilism refers to the fear of (...) the advent of an unmanageable proliferation of definitions of the same term. We advocate the abandonment of essentialism by offering three arguments. First, essentialism seems impracticable in economics because essences are either mostly unavailable or useless. Second, the TTB, rather than a bug, is a feature of economics. Third, the TTB does not necessarily display the negative implications presumably associated with its existence. (shrink)

Este artigo apresenta a potência do pensamento da filósofa e professora Ada Kroef para o ensino de Filosofia e a Educação. Para tanto, abordaremos os livros Currículo-nômade: sobrevoos de bruxas e travessias de piratas Inspirada pela Filosofia da Diferença (2018) e Escola como polo cultural: contornos mutantes em fronteiras fixas (2017). Nessas obras, a autora questiona teorias e práticas conservadoras do ensino e da educação de forma geral, propondo a criação de novas práticas e posicionamentos teóricos. A estrutura desse artigo (...) se desenvolve em dois tópicos. O primeiro, A Escola na Filosofia, pensa essa instituição a partir das noções de currículo-nômade e currículo-programa. O segundo, A Filosofia na Escola, pondera sobre o fazer dos professores de Filosofia nas diversas funções que podem ocupar na escola e em políticas públicas educacionais e também sobre a prática docente de Ada Kroef como professora no curso de Filosofia da UFC nas disciplinas de estágio supervisionado, onde cria estratégias pedagógicas diferenciadas na experiência do Sábado Filosófico. (shrink)

En este nuevo contexto social, cultural, político y económico, sin lugar a dudas la educación ha logrado avances en el tema de la reforma educacional y en específico en los cambios de la educación especial. Sin embargo, pese a ello se vuelve trascendental a estas alturas un cambio a nivel paradigmático, respecto a como el sistema educativo concibe el tema de la discapacidad y en específico de la discapacidad auditiva. En especial cuando vemos en un contexto más global que en (...) países como: Cuba, Brasil, Argentina, etc. la comunidad sorda es estudiada a partir de una visión socio–cultural, visión que sin lugar a dudas ha permitido grandes avances en educación y ha dejado en evidencia que en nuestro país se concibe el tema de la discapacidad auditiva como una cualidad ontológica ignorando la visión sociocultural que considera a la comunidad sorda como portadora de su propia lengua, cultura e inteligencias, lo cual sin lugar a dudas, es trascendental en el proceso de integración y de enseñanza y aprendizaje. (shrink)

La pandemia del SARS-CoV-2 ha creado un desafío sin precedentes para la educación. En 2020, como resultado de las medidas para reducir la propagación del SARS-CoV-2, muchas instituciones educativas pasaron del aprendizaje presencial al aprendizaje remoto. Sin embargo, este modelo educativo puede generar estrés y ansiedad adicionales a la ansiedad provocada por la pandemia. Los objetivos del presente estudio fueron: 1) comparar las perspectivas de estudiantes y docentes sobre el número de horas dedicadas a las clases, y 2) determinar las (...) principales dificultades que enfrentan docentes y estudiantes, respectivamente, al pasar al sistema de educación en línea. Para realizar esta investigación se realizó una encuesta online en países de habla hispana, utilizando una muestra de 1.048 participantes anónimos. A través de los datos recopilados. Se analizaron el uso de plataformas, los tipos de equipos, los niveles de angustia y las posibles razones de esta angustia. Esta pandemia es una de las amenazas de salud pública más importantes de la historia reciente y ha afectado nuestras vidas de manera significativa, siendo una de las más importantes la futura adaptación de escuelas, estudiantes y docentes a una nueva forma de aprender. (shrink)

Apuleius’ generation was caught in the passage from philosophic monotheism to that form of imperial henotheism whose aim was to counteract the tension between philosophy and popular religiosity. It can be affirmed that terminology, vocabulary and especially the motive of discreetness and the prudence in the use of defining syntagmatic expressions are a common fact of Medioplatonism. Author’s attitude is that of a philosopher resorting to the mystic cults, plainly aware of their value and, not the last of the things, (...) of the worship responsibilities devolving on a deliberate attachment. The prudence characterizing the discourse on the ineffable nature of the divinity dwells rather on the meaning and requirement of Platonic mysteries, as they were translated and interpreted by Medioplatonism, in its semi-literal manner, current that Apuleius joined on a base of a certain familiarity from a stylistic and thematic point of view. (shrink)

This paper revolves around a logic of thinking that the Lacanian psychoanalysis calls the logic of the not whole. Within the confines of this logic, tautology is not only a truth that needs no demonstration, but also the proof that the absolute truth is always missing. In a certain way, the evidence of things being self imposing, it is always easy to fell into the illusion that things exist by themselves. The effect of this illusion is the thing itself (das (...) Ding), claims Marc Richir. In order to avoid the illusion that tautology is creating, Richir indicates that although there are a variety of elements involved by this problem, there is one that underlines the whole development of truth: Sache as affair, or as something to be done. Put in other words, while das Ding is an answer, Sache is a question waiting to be answered. Sache is an empty space, or a gap, which corresponds exactly to the logic of the not whole. Because of the Sache, the meaning itself becomes a question to be answered. It becomes a sense-in-the-making, if we are to use Richir’s idea of le sens se faisant which is situated at the core of his non-symbolic phenomenology. Counting on the logic of the not whole, this paper is following the consequences that Sache and le sense se faisant have in language, with the first one corresponding to the concept of the unconscious. (shrink)

In this paper we deal with some limitations of the Philosophy of Religion and the Philosophical Theology of Zubiri. In section 1 we discuss ten topics relevant to Phenomenology of Religion as explained in the course The Theologal Problem of Man (1971). They have to do with the intellectual access to God, the nature of faith, religion, the divine and the sacred, the personal and institutional dimensions of religion, the diversity of religions, their historicity, the superiority of theism and Christianity (...) as the supreme truth of religion. In section 2.1 we discuss the approach to the ‘problem of God’ in the Final Writing (1983) of Man and God. Starting from the ‘relatively absolute’ character of human being, Zubiri shows that he is ‘religated’ to the ‘power of the real’. The ‘enigmatic’ nature of this situation would ‘throw us’ towards its ground. In 2.2 we deal with the exposition that he made in the Rome Course (1973) of the ‘path of religation’, which intends to lead from the fact of religation to the reality of an ‘absolutely absolute’ ground of reality. Throughout these three sections we explain the multiple difficulties of historical, phenomenological, epistemological and metaphysical nature that we find in his argumentation. (shrink)

In this article, I make the idea that poverty outcomes are not necessarily morally relevant for assessing policies as clear as possible by discussing a specific case within the global justice debate: sovereign debts. The claim I would like to defend is that generating poverty among the population of a poor state as a result of a loan is independent from the fact that such debt is morally binding. People might become poorer as a result of a loan, and the (...) loan might still be binding; and people might not be negatively affected as a result of a loan, and the loan might be non-binding. It is of course often the case that there is something wrong with lending that generates massive poverty. However, in my view, the fact that lending and poverty exist parallel to each other is not what makes a loan binding or non-binding. Thus, it is misguided to measure poverty as a way of testing the bindingness of a debt. I will proceed as follows. First, I will explain in some detail Pogge’s view about lending and justice, as he is the main defender of the outcome-view that I am trying to refute. Second, I will show two possible worries about Pogge’s view. I will call the first one the “agnosticism objection” and the second one the “normative limitation objection”. Third, I will briefly describe my own account of the conditions under which lending would count as non-binding. This account does not necessarily rely on outcomes. (shrink)

In this paper I shall try to clarify Husserl’s conception of time-consciousness. In particular, I try to explain what exactly the asymmetry between protention and retention consists in. I argue (i) that Rodemeyer’s understanding of the protention-retention relationship, as developed, seems misleading, mainly for two reasons: first, it does not take into account that the ‘now’ has duration; second, she conceives the relation between protention and retention as symmetric, (ii) that the asymmetry between protention and retention could be better understood (...) if we could not only take into account the influence that retention and affect have on protention, but also if we could take into consideration the conceptual difference between surprise and disappointment. This difference, I suggest, reveals new ways to understand the protention-retention asymmetry. (shrink)

Este trabajo analiza la relevancia de la noción de capacidad contributiva en una concepción igualitaria de la justicia y en particular si puede concebirse como una garantía que deriva de la protección de ciertas libertades básicas consideradas prioritarias. Se argumenta que no tiene este lugar y que por lo tanto la imposición de tributos no debe respetar esta restricción ya que no existe libertad básica que sea protegida por el principio de "capacidad contributiva". This paper discusses the relevance of the (...) notion of "ability to pay" in an egalitarian conception of justice and particularly whether it could play a role as a guarantee that derives from a requirement of protection of certain basic liberties considered as priorities. It is argued that it does not have this place, thereby tax policies should not respect this constraint because there is no liberty protected by the "ability to pay" principle. (shrink)

En el debate sobre la equidad los impuestos indirectos han sido criticados por regresivos e inequitativos. Esta crítica, aplicada a los impuestos proporcionales sobre el consumo, supone que existe una distribución indebida de las cargas contributivas sobre los que menos tienen, y por lo tanto, se exige muy poco de quienes tienen mayor capacidad de pago. No obstante, existe una postura que rechaza la noción de capacidad de pago, y además afirma que cualquier evaluación en términos de equidad o inequidad (...) es sesgada si no tiene en cuenta los efectos globales del esquema institucional en su conjunto. Este trabajo defiende que los impuestos proporcionales sobre el consumo sí pueden ser criticados de manera aislada, mediante una objeción interna y una objeción externa. La objeción interna permite aclarar por qué razón los impuestos sobre el consumo no necesariamente deben ser proporcionales para tratar equitativamente a los ciudadanos, pero además implica rechazar la idea de que los tributos indirectos son injustos. La objeción externa discute que la evaluación de las instituciones tributarias deba tomar en cuenta los efectos generales de la estructura institucional en su totalidad. (shrink)