In this article we argue that puzzle of tax compliance can be explained, at least in part, by recognizing the typically neglected role of ethics in individual behavior; that is, individuals do not always behave as the selfish, rational, self-interested individuals portrayed in the standard neoclassical paradigm, but rather are often motivated by many other factors that have as their main foundation some aspects of “ethics.” We argue that it is not possible to understand fully an individual’s compliance decisions without (...) considering in some form these ethical dimensions. Specifically, we argue here that there is much direct and indirect evidence that ethics differ across individuals and that these differences matter in significant ways for their compliance decisions. We then put this in the larger context of the inability of the standard neoclassical paradigm to explain compliance of at least some individuals, and we suggest several possible avenues by which theory can be expanded to incorporate ethics. We conclude by arguing that a full house of compliance strategies is needed to combat tax evasion, strategies that include the traditional “enforcement” paradigm suggested by and consistent with neoclassical theory, a less traditional “service” paradigm that recognizes the important role of a “kinder and gentler” tax administration in encouraging compliance, and, importantly, a new “trust” paradigm that is built on the foundation of ethics, in which the tax administration must recognize that it can erode the ethics of taxpayers by its own decisions. (shrink)

Reform of the federal income tax system has become a perennial item on the domestic policy agenda of the United States, although there is considerable uncertainty over specifics. Indeed the recent report of the President's Advisory Panel on Federal Tax Reform recommended not one but two divergent policy directions. In Fundamental Tax Reform, top experts in tax policy discuss a wide range of issues raised by the prospect of significant tax reform, identifying the most critical questions and considering whether the (...) answers are known, unknown--or unknowable. The debates over tax reform usually concern the advantages and disadvantages of income-based taxation as opposed to any of the several alternative forms of consumption-based taxation. The book opens with chapters that discuss the strengths, weaknesses, and political feasibility of these options. Other chapters consider the effect of tax reform on businesses, especially their investment behavior, and include a discussion of possible problems in any transition to a consumption-based tax; international taxation issues arising in an era of globalization; and individual behavioral response to tax reform, including a view of the topic from the perspective of the relatively new field of behavioral economics. ContributorsRosanne Altshuler, Alan J. Auerbach, John W. Diamond, Harry Grubert, Arnold C. Harberger, Kevin A. Hassett, Thomas J. Kniesner, Laurence J. Kotlikoff, Edward J. McCaffery, Kathryn Newmark, David Rapson, Daniel Shaviro, Joel Slemrod, James P. Ziliak, George R. ZodrowDiscussants James Alm, Henry J. Aaron, Charles L. Ballard, Leonard E. Burman, Robert S. Chirinko, Robert D. Dietz, Malcolm Gillis, Roger H. Gordon, Jane G. Gravelle, Timothy S. Gunning, James M. Poterba, Thomas S. Neubig, Alan Viard, George Yin John W. Diamond is Edward and Hermena Kelly Fellow in Tax Policy and Adjunct Professor of Economics at the Baker Institute for Public Policy, Rice University. George R. Zodrow is Professor of Economics and Rice Scholar at the Baker Institute and International Research Fellow at the Centre for Business Taxation, Oxford University. (shrink)

The problems and the keys to their solutions -- Ontology of artworks -- Copyright and its limits -- Token appropriation -- Pattern appropriation -- Appropriation of artistic elements.

The Farm Animal Welfare Council’s concept of a Good Life gives an idea of an animal’s quality of life that is over and above that of a mere life worth living. The concept needs explanation and clarification, in order to be meaningful, particularly for consumers who purchase farm animal produce. The concept could allow assurance schemes to apply the label to assessments of both the potential of each method of production, conceptualised in ways expected to enhance consumers’ engagement such as (...) ‘naturalness’ and ‘freedom’; and the concept of a life worth living as a safeguard threshold below which no animal’s actual welfare should fall, based on each animal’s overall affective states. This may provide a framework for development of the Good Life concept, within scientific and sociological fields, in order to allow reliable and influential use by assessors, consumers and retailers. (shrink)

Many philosophers have claimed that reading literary fiction makes people more virtuous. This essay begins by defending the view that this claim is empirical. It goes on to review the empirical literature and finds that this literature supports the claim philosophers have made. Three mechanisms are identified whereby reading literary fiction makes people more virtuous: empathy is increased when readers enter imaginatively into the lives of fictional characters; reading literary fiction promotes self-reflection; and readers mimic the prosocial behaviour of fictional (...) characters. The paper concludes with a caution: there is a danger that readers could mimic antisocial behaviour displayed in literary fiction. If they do, reading some literary fiction could make readers less virtuous. (shrink)

Throughout his career, Deleuze developed a series of original philosophies of time and applied them successfully to many different fields. Now James Williams presents Deleuze's philosophy of time as the central concept that connects his philosophy as a whole. Through this conceptual approach, the book covers all the main periods of Deleuze's philosophy: the early studies of Hume, Nietzsche, Kant, Bergson and Spinoza, the two great philosophical works, Difference and Repetition and Logic of Sense, the Capitalism and Schizophrenia works (...) with Guattari, and the late influential studies of literature, film and painting.The result is an important reading of Deleuze and the first full interpretation of his philosophy of time. (shrink)

Experimental philosophy of aesthetics has explored to what extent ordinary people are committed to aesthetic realism. Extant work has focused on attitudes to normativism – a key commitment of realist positions in aesthetics – the claim that aesthetic judgments/statements have correctness conditions, invariant between subjects, such that there is a fact of the matter in cases of aesthetic disagreement. The emerging picture is that ordinary people strongly and almost universally reject normativism and thus there is no strong realist tendency in (...) ordinary people’s thinking about the aesthetic. This has been taken to dissolve the traditional puzzle in aesthetics of how to best account for the fact that (a) aesthetic judgments seem intersubjectively valid, while (b) aesthetic experience seems subjective. This paper presents studies which further enrich our understanding of ordinary thinking about the aesthetic: ordinary thinking about the aesthetic may not be so vehement in its rejection of normativism; and where previous results suggested that, in many cultures, the dominant trend is to reject correctness conditions for aesthetic judgments, the current results suggest participants think aesthetic judgments have correctness conditions (albeit perhaps very finely relativized to specific circumstances of judgment). (shrink)

Intuitions is presented as a counterpart of Rethinking Intuition ( DePaul and Ramsey 1998 ). 1 After 16 years, it revisits the topic of the place of intuitions in philosophy in light of two developments...

In Paradox in Christian Theology I argued that the Christian doctrines of the Trinity and the Incarnation are paradoxical—that is, they appear to involve implicit contradictions—yet Christians can still be rational in affirming and believing those doctrines. Dale Tuggy has characterized my theory of theological paradox as a form of “positive mysterianism” and argues that the theory “faces steep epistemic problems, and is at best a temporarily reasonable but ultimately unsustainable stance.” After summarizing my proposed model for the rational affirmation (...) of theological paradox and considering whether my proposal is indeed a form of “positive mysterianism” as Tuggy defines the term, I address the two main criticisms raised in Tuggy’s paper: first, that the doctrine of divine incomprehensibility cannot bear the weight required by my defense of paradox; and second, that my proposed model is afflicted with epistemic instability. I conclude that Tuggy has failed to show that a mysterian stance with respect to paradoxical Christian doctrines is in principle unreasonable, unnatural, or unsustainable. (shrink)

An ambitious new model of experimentation that will reorient our understanding of the key features of experimental practice. What is experimental knowledge, and how do we get it? While there is general agreement that experiment is a crucial source of scientific knowledge, how experiment generates that knowledge is far more contentious. In this book, philosopher of science James Mattingly explains how experiments function. Specifically, he discusses what it is about experimental practice that transforms observations of what may be very (...) localized, particular, isolated systems into what may be global, general, integrated empirical knowledge. Mattingly argues that the purpose of experimentation is the same as the purpose of any other knowledge-generating enterprise—to change the state of information of the knower. This trivial-seeming point has a non-trivial consequence: to understand a knowledge-generating enterprise, we should follow the flow of information. Therefore, the account of experimental knowledge Mattingly provides is based on understanding how information flows in experiments: what facilitates that flow, what hinders it, and what characteristics allow it to flow from system to system, into the heads of researchers, and finally into our store of scientific knowledge. (shrink)

What is the relationship between, on the one hand, the sorts of causal claims found in the special sciences (and in common sense) and, on the other hand, the world as described by physics? A standard picture goes like this: the fundamental laws of physics are causal laws in the sense that they can be interpreted as telling us that realizations of one set of physical factors or properties “causes” realizations of other properties. Causal claims in the special sciences are (...) then true (to the extent that they are) in virtue of “instantiating” these underlying causal laws; as it is often put, the latter serve as “truth-makers” for the former. The picture is thus one according to which the notion of cause, as it occurs in the special sciences, is reflected or “grounded” in a fairly straightforward and transparent way in a similar notion that occurs in fundamental physics. This paper explores some alternatives to this picture. (shrink)

The view that music can have a positive or negative effect on a person’s character has been defended throughout the history of philosophy. This paper traces some of the history of the ethos theory and identifies a version of the theory that could be true. This version of the theory can be traced to Plato and Aristotle and was given a clear statement by Herbert Spencer in the nineteenth century. The paper then examines some of the empirical literature on how (...) music can affect dispositions to behave and moral judgement. None of this evidence provides much support for the ethos theory. The paper then proposes a programme of research that has the potential to confirm the ethos theory. (shrink)

Aesthetic testimony is testimony about aesthetic properties. For example, in aone straightforward case, one person might tell another that something is beautiful. Philosophical discussion about aesthetic testimony centers on the question of whether there are any important differences between aesthetic testimony and testimony about non-aesthetic descriptive matters. In particular, the focus is often on the respective epistemic credentials of aesthetic and non-aesthetic testimony relative to firsthand judgments in the respective domains. Most are inclined to think that in some way and (...) to some degree we typically treat aesthetic testimony as being epistemically inferior to testimony about non-aesthetic matters. Assuming an asymmetry in the way we typically treat aesthetic and non-aesthetic testimony, the philosophical debate then asks a number of questions. Is aesthetic testimony actually epistemically inferior? If so, in what ways, and what explains its inferiority? If not, why do our ordinary ways of thinking, talking, and engaging with aesthetic testimony treat it as being inferior? In this chapter, I consider various ways in which experimental philosophy can contribute to these debates. Drawing on extant work and some new empirical studies, this chapter provides an overview of what experimental philosophy has told us so far, and summarizes the implications for philosophical debate. (shrink)

A revised, expanded and fully up-to-date critical introduction to Deleuze's most important work of philosophyBy critically analysing Deleuze's methods, principles and arguments, James Williams helps readers to engage with the revolutionary core of Deleuze's philosophy and take up positions for or against its most innovative and controversial ideas.

"In this revisionist study, Young denies that Adams was a reactionary critic of democracy and instead contends that he was an idealistic, though often disappointed, advocate of representative government. Young focuses on Adams's belief that capitalist industrial development during the Gilded Age had debased American ideals and then turns to a careful study of Adams's famous contrast of the unity of medieval society with the fragmentation of modern technological society."--BOOK JACKET.

The notion that Jesus Christ is one person with two natures has been the venue of much philosophical theological work in the past 40 years. One mode of engagement with this idea has been to defend the coherence of the idea. This has been done by, for example, revising standard conceptions of divinity and humanity or predicate attribution. Another mode of engagement with the doctrine is to offer models for how the state of affairs of the Incarnation might work. This (...) could involve retrieving models from thinkers of the past. Finally, the constructive mode applies the reasoning of the two natures/one person conception to other areas of Christian theology such as the atonement or the Eucharist. Examples of each of these modes from the contemporary analytic literature are presented. (shrink)

James Adam was a Scottish classics scholar who taught at Emmanuel College, Cambridge. A strong defender of the importance of Greek philosophy in a well-rounded education, Adam published a number of Plato's works including Protagoras and Crito. This two-volume critical edition of the Republic was another major contribution to the field. Though his preface claims 'an editor cannot pretend to have exhausted its significance by means of a commentary,' Adam's depth of knowledge and erudite analysis of the Greek text (...) ensured that his edition remained the standard reference for decades to follow, and it remains a thought-provoking evaluation of one of the great works of Western thought. Volume 2 examines Books 6–10, which discuss the place of the philosopher and questions of governance. (shrink)

I argue that transnational democracy provides the basis for a solution to the problem of the “democratic circle”—that in order for democracy to promote justice, it must already be just—at the international level. Transnational democracy could be a means to global justice. First, I briefly recount my argument for the “democratic minimum.” This minimum is freedom from domination, understood in a very specific sense. Employing Hannah Arendt's conception of freedom as “the capacity to begin,” the form of nondomination sufficient for (...) the democratic minimum is the capability to initiate deliberation and thus democratic decision-making processes. My point in developing this argument further concerns the political form of a transnational polity: its citizens enjoy the democratic minimum as members of variousdemoi. In the case of the European Union, this leads to a potential for democratic domination. I call this thedemoiproblem, a difficulty that holds for any multilevel polity, for bounded as well as transnational political communities. Second, I argue that such domination is overcome so long as the capacity to initiate deliberation is distributed among various units and various levels. The democratic minimum could fail to obtain not only because individuals or groups are dominated by nondemocratic means, but also because they are dominated democratically to the extent that the demos of one unit lacks the normative power to initiate deliberation and thus is subordinated to others. (shrink)

Direct Epistemic Consequentialism faces the Truth Fairy. Indirect Epistemic Consequentialism promises to avoid this issue. But there are worse fairies than the Truth Fairy. There is the Worse Fairy. The case of the Worse Fairy helps demonstrate that epistemic consequentialists who would solve problems like the Truth Fairy by ‘going indirect’ face a dilemma.

An epistemic deontology modelled on Kant’s ethics—in particular the humanity formula of the categorical imperative—is a promising alternative to epistemic consequentialism because it can forbid intuitively impermissible epistemic trade-offs which epistemic consequentialism seems doomed to permit and, most importantly, it can do so in a way that is not ad hoc.

A timely and accessible synthesis of the strengths, weaknesses and reality of science through the eyes of a practicing scientist.

Name der Zeitschrift: Neue Zeitschrift für Systematische Theologie und Religionsphilosophie Jahrgang: 58 Heft: 2 Seiten: 229-243.

This book is a major contribution to the study of the philosopher F. H. Bradley, the most influential member of the nineteenth-century school of British Idealists. It offers a sustained interpretation of Bradley's Principles of Logic, explaining the problem of how it is possible for inferences to be both valid and yet have conclusions that contain new information. The author then describes how this solution provides a basis for Bradley's metaphysical view that reality is one interconnected experience and how this (...) gives rise to a new problem of truth. (shrink)

This article is a study of that eminently European contribution to world politics: the idea of cosmopolitanism. The argument is that modern cosmopolitanism depends on two postulates which are contradictory. Cosmopolitans have always claimed, “There are two cities, one higher and one lower.” Modern cosmopolitans, however, claim, without abandoning the first postulate, “There is only one city.” In this article I ask four questions which enable the contradiction between these to be illustrated. These are: Is the cosmopolis the higher of (...) two cities? Is it a community of men and gods? What is the criterion of inclusion in it? How free is one to be cosmopolitan? Along the way I clarify what I consider the fundamental contradiction of modern cosmopolitanism to be by distinguishing it from what I call the fundamental problem and the fundamental paradox of cosmopolitanism. (shrink)

This volume offers an array of newly commissioned essays, addressing the topic of love in the Christian tradition. Drawn from a range of expert theologians and philosophers in contemporary analytic and non-analytic theology, these essays join current debates within the theology of love, and aim to propose new avenues for future research. Including the last essay written by Marilyn McCord Adams, Love, Divine and Human deals with a rich variety of issues related to divine and human love. The broad scope (...) of the book includes divine transcendence and its methodological bearing on the doctrine of divine love, the nature and scope of divine love, the interrelation between God's love and wrath, the plausibility of an impassable God of love, and the application of various conceptions of divine love to the problem of divine hiddenness, human ethics, and human free will, among other topics. This unified collection of cutting-edge papers will advance discussion for all those focused on the theology of love. (shrink)