The consequences of taxation matter for the optimal design of the tax system. Those consequences depend on behavioral responses to taxation, as summarized by the elasticity of taxable income. Although this elasticity depends on characteristics of preferences, such as the elasticity of substitution between goods and leisure, it also depends on the avoidance technology, and on the response of government to avoidance behavior. It depends on the size of states, and the amount of tax coordination and harmonization. To some degree (...) the elasticity of response can be affected by government policies, and the government need not accept it passively, but rather should put in place policies that optimally determine it. (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)

This book originated at a small and informal workshop held in December of 1992 in Idyllwild, a relatively secluded resort village situated amid forests in the ...

I present a perceptual account of other minds that combines a Husserlian insight about perceptual experience with a functionalist account of mental properties.

In an attempt to bridge the vast divide between classical Asian thought and contemporary Western philosophy, Joel J. Kupperman finds that the two traditions do not, by and large, supply different answers to the same questions. Rather, each tradition is searching for answers to their own set of questions--mapping out distinct philosophical investigations. In this groundbreaking book, Kupperman argues that the foundational Indian and Chinese texts include lines of thought that can enrich current philosophical practice, and in some cases (...) provide uniquely sophisticated insights. Special attention is given to the ethical issues of formation and fluidity of self, the nature and possibilities of choice, the compartmentalization of life implicit in some ethical systems, the variations of ethical demands from person to person, and the nature of philosophy itself as a communicative activity. This study will provide a wealth of information for philosophers seeking a closer knowledge of Asian philosophy and general readers with an interest in Eastern thought. (shrink)

Joel Feinberg : In Memoriam. Preface. Part I: INTRODUCTION TO THE NATURE AND VALUE OF PHILOSOPHY. 1. Joel Feinberg: A Logic Lesson. 2. Plato: "Apology." 3. Bertrand Russell: The Value of Philosophy. PART II: REASON AND RELIGIOUS BELIEF. 1. The Existence and Nature of God. 1.1 Anselm of Canterbury: The Ontological Argument, from Proslogion. 1.2 Gaunilo of Marmoutiers: On Behalf of the Fool. 1.3 L. Rowe: The Ontological Argument. 1.4 Saint Thomas Aquinas: The Five Ways, from Summa Theologica. (...) 1.5 Samuel Clarke: A Modern Formulation of the Cosmological Argument. 1.6 William L. Rowe: The Cosmological Argument. 1.7 William Paley: The Argument from Design. 1.8 Michael Ruse: The Design Argument. 1.9 David Hume: Dialogues Concerning Natural Religion. 2. The Problem of Evil. 2.1 Fyodor Dostoyevsky: Rebellion. 2.2 J. L. Mackie: Evil and Omnipotence. 2.3 Peter van Inwagen: The Argument from Evil. 2.4 Michael Murray and Michael Rea: The Argument from Evil. 2.5 B. C. Johnson: God and the Problem of Evil. 3. Reason and Faith. 3.1 W. K. Clifford: The Ethics of Belief. 3.2 William James: The Will to Believe. 3.3 Kelly James Clark: Without Evidence or Argument. 3.4 Blaise Pascal: The Wager. 3.5 Lawrence Shapiro: Miracles and Justification. 3.6 Simon Blackburn: Infini-Rien. Part III. HUMAN KNOWLEDGE: ITS GROUNDS AND LIMITS. 1. Skepticism. 1.1 John Pollock: A Brain in a Vat. 1.2 Michael Huemer: Three Skeptical Arguments. 1.3 Robert Audi: Skepticism. 2. The Nature and Value of Knowledge. 2.1 Plato: Knowledge as Justified True Belief. 2.2 Edmund Gettier: Is Justified True Belief Knowledge? 2.3 James Cornman, Keith Lehrer, and George Pappas: An Analysis of Knowledge. 2.4 Gilbert Ryle: Knowing How and Knowing That. 2.5 Plato: "Meno". 2.6 Linda Zagzebski, Epistemic Good and The Good Life. 3. Our Knowledge of the External World. 3.1 Bertrand Russell: Appearance and Reality and the Existence of Matter. 3.2 René Descartes: Meditations on First Philosophy. 3.3 John Locke: The Causal Theory of Perception. 3.4 George Berkeley: Of the Principles of Human Knowledge. 3.5 G. E. Moore: Proof of an External World. 4. The Methods of Science. 4.1 David Hume: An Inquiry Concerning Human Understanding. 4.2 Wesley C. Salmon: An Encounter with David Hume. 4.3 Karl Popper: Science: Conjectures and Refutations. 4.4 Philip Kitcher: Believing Where We Cannot Prove. Part IV: MIND AND ITS PLACE IN NATURE. 1. The Mind-Body Problem. 1.1 Brie Gertler: In Defense of Mind--Body Dualism. 1.2 Frank Jackson: The Qualia Problem. 1.3 David Papineau: The Case for Materialism. 1.4 Paul Churchland: Functionalism and Eliminative Materialism. 2. Can Non-Humans Think? 2.1 Alan Turing: Computing Machinery and Intelligence. 2.2 John R. Searle: Minds, Brains, and Programs. 2.3 William G. Lycan: Robots and Minds. 3. Personal Identity and the Survival of Death. 3.1 John Locke: The Prince and the Cobbler. 3.2 Thomas Reid: Of Mr. Locke’s Account of Our Personal Identity. 3.3 David Hume: The Self. 3.4 Derek Parfit: Divided Minds and the Nature of Persons. 3.5 Shelly Kagan: What Matters. 3.6 John Perry: A Dialogue on Personal Identity and Immortality. Part V: DETERMINISM, FREE WILL, AND RESPONSIBILITY. 1. Libertarianism: The Case for Free Will and Its Incompatibility with Determinism. 1.1 Roderick M. Chisholm: Human Freedom and the Self. 1.2 Robert Kane: Free Will: Ancient Dispute, New Themes. 2. Hard Determinism: The Case for Determinism and its Incompatibility with Its Incompatibility with Any Important Sense of Free Will. 2.1 James Rachels: The case against Free Will. 2.2 Derk Pereboom: Why We Have No Free Will and Can Live Without It. 3. Compatibilism: The Case for Determinism and Its Compatibility with the Most Important Sense of Free Will. 3.1 David Hume: Of Liberty and Necessity. 3.2 Helen Beebee: Compatibilism and the Ability to do Otherwise. 4. Freedom and Moral Responsibility. 4.1 Galen Strawson: Luck Swallows Everything. 4.2 Harry Frankfurt: Alternate Possibilities and Moral Responsibility. 4.3 Thomas Nagel: Moral Luck. 4.4 Susan Wolf: Sanity and the Metaphysics of Responsibility. Part VI: MORALITY AND ITS CRITICS. 1. Changes to Morality. 1.1 Joel Feinberg: Psychological Egoism. 1.2 Plato: The Immoralist’s Challenge. 1.3 Friedrich Nietzche: Master and Slave Morality. 1.4 Richard Joyce: The Evolutionary Debunking of Morality. 2. Proposed Standards and Right of Conduct. 2.1 Russ Shafer-Landau: Ethical Subjectivism. 2.2 Mary Midgley: Trying Out One’s New Sword. 2.3 Aristotle: Virtue and the Good Life. 2.4 Thomas Hobbes: Leviathan. 2.5 Plato: Euthyphro. 2.6 Immanuel Kant: The Good Will and the Categorical Imperative. 2.7 J.S. Mill: Utilitarianism, Chapters 2 and 4. 2.8 W. D. Ross: What Makes Right Acts Right? 2.9 Hilde Lindemann: What Is Feminist Ethics? 3. Ethical Problems. 3.1 Kwame Anthony Appiah: What Will Future Generations Condemn Us For? 3.2 Peter Singer: Famine, Affluence and Morality. 3.3 John Harris: The Survival Lottery. 3.4 James Rachels: Active and Passive Euthanasia. 3.5 Mary Anne Warren: The Moral and Legal Status of Abortion. 3.6 Don Marquis: Why Abortion Is Immoral. 4. The Meaning of Life. 4.1 Epicurus: Letter to Menoeceus. 4.2 Richard Taylor: The Meaning of Life. 4.3 Richard Kraut: Desire and the Human Good. 4.4 Leo Tolstoy: My Confession. 4.5 Susan Wolf: Happiness and Meaning. 4.6 Thomas Nagel: The Absurd. (shrink)

Biological evolution provides a creative fount of complex and subtle adaptations, often surprising the scientists who discover them. However, because evolution is an algorithmic process that transcends the substrate in which it occurs, evolution’s creativity is not limited to nature. Indeed, many researchers in the field of digital evolution have observed their evolving algorithms and organisms subverting their intentions, exposing unrecognized bugs in their code, producing unexpected adaptations, or exhibiting outcomes uncannily convergent with ones in nature. Such stories routinely reveal (...) creativity by evolution in these digital worlds, but they rarely fit into the standard scientific narrative. Instead they are often treated as mere obstacles to be overcome, rather than results that warrant study in their own right. The stories themselves are traded among researchers through oral tradition, but that mode of information transmission is inefficient and prone to error and outright loss. Moreover, the fact that these stories tend to be shared only among practitioners means that many natural scientists do not realize how interesting and lifelike digital organisms are and how natural their evolution can be. To our knowledge, no collection of such anecdotes has been published before. This paper is the crowd-sourced product of researchers in the fields of artificial life and evolutionary computation who have provided first-hand accounts of such cases. It thus serves as a written, fact-checked collection of scientifically important and even entertaining stories. In doing so we also present here substantial evidence that the existence and importance of evolutionary surprises extends beyond the natural world, and may indeed be a universal property of all complex evolving systems. (shrink)

Suppose A is wrongfully attempting to kill you, thereby forfeiting his right not to be harmed proportionately in self-defense. Even if it were proportionate to blow off A's arms and legs to stop his attack, this would be impermissible if you could stop his attack by blowing off just one of his arms. Blowing off his arms and legs violates the necessity condition on imposing harm. Jonathan Quong argues that violating the necessity condition consists in violating a right to be (...) rescued: blowing off four of A’s limbs in proportionate self-defense rather than blowing off one of A’s limbs in proportionate self-defense fails to costlessly rescue three of A's limbs. In response, we present cases which intuitively show that violating the necessity constraint involves the violation of a right that is more stringent than a right to be rescued. (shrink)

Biocentrism, a prominent view in environmental ethics, is the notion that all and only individual biological organisms have moral status, which is to say that their good ought to be considered for its own sake by moral agents. I argue that biocentrism suffers two serious problems: the Origin Problem and the Normativity Problem. Biocentrism seeks to avoid the absurdity that artifacts have moral status on the basis that organisms have naturalistic origins whereas artifacts do not. The Origin Problem contends that, (...) contra biocentrism, an entity’s origin is not relevant to whether that entity has moral status. The Normativity Problem is that biocentrists are preoccupied with accounting for the goods or interests of nonsentient organisms yet fail to establish why interests so construed confer moral status; biocentrism fails to bridge the good-ought gap. It is shown how these problems emerge in three prominent book-length works representative of the biocentrists’ positions over three decades: Paul Taylor’s Respect for Nature, Gary Varner’s In Nature’s Interests?, and Nicholas Agar’s Life’s Intrinsic Value. At minimum, these criticisms suggest that biocentrism is crucially incomplete as a moral framework at present and, optimistically, where more work remains to be done. If biocentrism really is dead, then moral status should be restricted to a more plausible locus such as sentience or rationality, the value of organisms needs a different expression, and environmental ethics needs an axiological foundation different than bare life. (shrink)

This fresh and engaging work by noted philosopher Joel Kupperman centers on "value"--in the sense of what is worth having or worthy being in life. Kupperman looks first at how judgments of values manifest themselves, whether there can be evidence for them, and whether a realistic account is appropriate. Kupperman then goes on to examine the relations between judgments of value and those of what it is best to do, and whether value has any proper role in social policy. (...) Kupperman rejects the notion that there is any one primary value, and argues instead for a pluralistic understanding of value. He contends that value must be viewed as strongly contextual; the value of a particular set of experiences in one's life can depend heavily on how they fit in or provide contrast with other elements. (shrink)

I argue that, on a dispositionalist account of causation and indeed on any other view of causation according to which causation is a real relation, general relativity does not give causal principles a role in explaining phenomena. In doing so, I bring out a surprisingly substantial constraint on adequate views about the explanations and ontology of GR, namely the requirement that such views show how GR can explain motion that is free of disturbing influences.

This collection of 44 stunning black-and-white photos of the marble quarries in northern Italy is preceded by an Introduction that describes Leivick's goals and experiences as a photographer working at Carrara and provides a brief outline ...

Research in the Sociology of Organizations is an established international, peer-reviewed series that examines cutting edge theoretical, methodological and research issues in organizational studies. Research in the Sociology of Organizations is sponsored by the ASA Section on Organizations, Occupations and Work.

"This foundational text was one of the first books to integrate work from moral philosophy, developmental/moral psychology, applied psychology, political and social economy, and political science, as well as business scholarship. The third edition utilizes ideas from the first two to provide readers with a practical model for ethical decision making and includes examples from I-O research and practice, as well as current business events"--.

For the “respectable” part of society there can be a presumption of virtuousness, rather like the presumption of innocence in the law. In both cases, the presumption can be defeated, as we learn more and get into specifics. We still might insist that to be genuinely virtuous is to be able to pass the more familiar sorts of tests of virtue, and to be reliably virtuous also in the ordinary business of life, especially in things that really matter. Something like (...) this is a necessary condition for virtue. Factors of motivation, especially those related to what a person's basic concerns are, can vary enormously. Imagine an extreme case. Someone might be inherently indifferent to what happens to other people, and have no sense of the inherent dignity or worthiness of moral principles, but also be totally convinced that God is watching his or her every move, and that the prospects of heaven or hell depend heavily on one's following accepted morality at every step. (shrink)

In utopian/science fiction literature, comprehensive knowledge is a familiar motif that also inspires recent policies to screen society through surveillance. In the late 20th century, a digital archive promised to facilitate quick access to abundant information and effective strategies to confront myriad challenges. Yet, today, the scale and scope of information accumulation in national and corporate repositories is reaching proportions whose intelligent processing excedes human capabilities, and triggering a shift in focus from dumb repository to artificial intelligence. Processing such accumulation (...) of knowledge necessiates skills commonly attributed to divinity. Without a theory that recognizes this condition and informs the operations of artificial intelligence, the latter is likely to fail in human ways, e.g., by perceiving false patterns resulting from flawed theories assigning meaning to knowledge. For successful pattern recognition to occur, theories must rest on science fiction and a digital ontotheology of the machine as the form this archive assumes. (shrink)

Ought Implies Kant defends Kantianism via a critical examination of consequentialism. The latter is shown to be untenable on epistemic grounds; meanwhile, the charge that Kantianism is really consequentialism in disguise is refuted. The book also presents a novel interpretation of Kantianism as according direct duties owed to other animals.

While procurement of organs from donors who are not "brain dead" does not appear to pose insurmountable moral obstacles, the social practice may raise questions of conflict of interest. Non-heart-beating organ donation opens the door for pressure on patients or families to forgo possibly beneficial treatment to provide organs to save others. The combined effects of non-heart-beating donation and organ shortages at major transplant centers brought about by the 1991 United Network for Organ Sharing (UNOS) local-use organ allocation policy created (...) potential conflicts, including the fact that candidates for organs become potential donors far more frequently than previously. Hospitals with a major emphasis on transplantation have economic and academic interests that may have been hurt by the relative organ shortage. Some may view non-heart-beating organ donation as a way to restore weakened programs and thus unconsciously compromise recognition of problems associated with non-heart-beating donation. (shrink)

The informal fallacies can be conceived as enthymemes that are formally valid. But, then, what accounts for our sense of their fallaciousness? I explain this in terms of the notion of a warrant.

Arrivé à un stade de ma vie qui m'engage à prendre du recul, je voudrais témoigner dans ce livre d'un certain sentiment de spiritualité, qui a émergé de mes recherches pour comprendre l'ordre caché des choses et le sens secret de la nature. Ce sentiment est né d'un émerveillement et d'une révélation sur la simplicité des codes naturels qui conduisent au jaillissement, dans l'espace et dans le temps, de formes d'une extrême diversité et d'une grande beauté. Une morphogenèse qui a (...) passionné des penseurs comme Pythagore, Benoît Mandelbrot ou Alan Turing, et qui se poursuit par le travail et l'oeuvre des hommes. Ce travail est désormais mis en cause par les extensions du corps et du cerveau humains que représentent l'intelligence artificielle et les robots... Aujourd'hui, il devient plus difficile de prédire les évolutions exponentielles auxquelles nous sommes confrontés dans les domaines scientifique, technologique, économique et politique. Mon message vise à alerter les prospectivistes, les politiques, les économistes, les scientifiques, non seulement sur la vitesse de ces évolutions, mais surtout sur les interdépendances émergentes entre intelligence artificielle, robotique, travail humain et modifications de l'" ADN " d'Internet. Mal comprises, ces évolutions peuvent engendrer des mouvements tels que le transhumanisme. Mieux intégrées à nos réflexions, elles peuvent en revanche mener à une nouvelle étape de l'évolution de l'humanité... (shrink)

I argue that Rachlin's notion of self-control is imprecise and not well suited to the discussion of altruism. Rachlin's broader agenda, to improve collective welfare by identifying behavioral mechanisms that increase altruism, neglects the fact that altruism is neither necessary nor sufficient for desirable social outcomes.

Abstract: In this paper, I examine the current case against the second-order property view of existence through a discussion of Colin McGinn's up to date statement of this case. I conclude that the second-order property view of existence remains viable.

In their major book devoted to the Herbert Spencer ‘affair’, Daniel Becquemont and Laurent Mucchielli profess themselves to be quite ready to share the opinion of Georges Guille-Escuret: the 19th-century British thinker would appear to dominate ‘discreetly our spontaneous perceptions‘. The forgotten philosopher in France appears to colour the moral atmosphere of the West. He appears to be, without our knowing it, our major contemporary. The surprising lapse of memory in which his name has found itself stuck fast appears to (...) guarantee the triumph of his ideas. To unearth his name and resubmit his work to scrutiny takes on a certain urgent character when seen from this perspective: it would mean putting the so-called ideological evidence of our time to the test of the history of ideas. To render unto Spencer that which is Spencer's would be to remove from this so-called evidence the ‘immediate and unquestionable character’ with which it invests itself. (shrink)

How can a perfectly good God justifiably damn anyone to hell? This is one version of the problem of hell. The problem of hell has become one of the most widely discussed topics in contemporary philosophy of religion. This anthology brings together contributions by contemporary philosophers whose work shapes the current debate.

Professionals in transplantation medicine have a particularly difficult task that most other healthcare professionals in the United States do not have to face explicitly. That is, the transplanters control the use of scarce solid organs. Because they invariably have more than one patient who might benefit from a new kidney (or liver, heart, etc.), they cannot focus single-mindedly on their duty to each and every patient as if no other patient mattered. In the case at hand, the patient has had (...) more than one of a life-sustaining organ. At some centers, one, perhaps two, previous organs would count as After that, the patient has had her chances and it is time to move on to others. Moreover, some believe the patient in this case has contributed to the current problem by inadequate care of the gifts she has been given. (shrink)

You and I are watching a spider crawl across the carpet. We are both aware of the spider, and aware that both are so aware. We are jointly attending to it. This collection of essays addresses a bewildering array of questions that arise regarding the notion of joint attention. How should joint attention be characterised in adults? In particular, how can we articulate the sense in which it is plausible to say that nothing is hidden from either participant in cases (...) of joint attention? What is the relationship between joint attention and the much discussed phenomenon of common, or mutual, knowledge? What account should be given of the development of the capacity for joint attention in children (and in non-human primates)? At what age is it correct to say that children are engaging in episodes of full blown joint attention? Relatedly, what is the relation between joint attention and pointing behaviour, gaze following and mutual affect regulation? Why is it that autistic children appear to exhibit a joint attention deficiency, and what might this tell us about autism, or about joint attention itself? Does the capacity for joint attention presuppose an understanding of the notion of attention, or more generally a subject of experience, and if so what is the relation between that understanding and the types of behaviour associated with joint attention? More generally, how does joint attention relate to our understanding of others? Finally, is the capacity for joint attention pivotal for the development of linguistic communication, or perhaps even a sense of objectivity—of the mind independence of the world? (shrink)

The Transcendentalist: a review of research and criticism is the first comprehensive bibliography of American Transcendentalism. Many of the Transcendentalists discussed here have not been covered in general bibliographies of American literature, and over half have not been favored by individual bibliographies of secondary works. This book rectifies these omissions and evaluates nearly a century and a half of writings by and about Transcendentalists.