Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

This experimental study extends prior capital market and environmental accounting research by utilizing the theoretical underpinnings of legitimation through impression management, source credibility bias, perceived trust, and ideology in assessing the influence of discretionary environmental accounting narratives on jurors’ punitive damage award assessments. We utilize mock jurors as environmental stakeholders and find that: jurors in a court case involving corporate environmental malfeasance assess lower punitive damage awards against a firm that provides discretionary disclosure on its website regarding future abatement and (...) control narratives, environmental sensitivity of the firm’s industry moderates the negative relationship between the discretionary disclosure and jurors’ punitive damage award assessments, and juror’s perceived trust toward firm management mediates the prior moderation effect. Further, juror political ideology is found to affect the punitive damage award assessments, with liberal jurors levying comparatively higher awards than conservative jurors. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:PLOTINUS AND THE APEIRON OF PLATO'S PARMENIDES JOHN H. HEISER Niagara Unwersity Niagara University, New York WE USE THE TERM "infinite" so freely to designate what supposedly transcends something called ' the finite " that one might imagine the concept to be entirely unproblematic. Greek philosophy's difficulty even entertaining such an idea then appears as a sort of myopia, which we in our superior enlightenment have escaped. I (...) propose to examine the way in which one Greek mind, that of Hotinus, came to entertain rthe idea. There may be no better wiay to bring out the difficulties, as well as the possibilities, inherent in a concept than to observe a first class philosophical mind wrestling with it. I also hope rto show that we have a lot to learn from Plotinus. Plotinus's doctrine of the infinite has of course been examined before, on more than one occasion.1 But those who have done so, judging from what they say or do not say, appear to find nothing puzzling in the concept of " infinite perfection " or" infinite being." "We" have come to understand exactly what it means (or at least we bandy the term about 1 For instance: A. H. Armstrong, "Plotinus' Doctrine of the Infinite and its Significance for Christian Thought," Downside Review 73 (1955) : 47-58; Leo J. Sweeney, S.J., "Infinity in Plotinus," Gregorianum 38 (1957) : 515535 ; 713-732; W. Norris Clarke, S.J., "Infinity in Plotinus: a Reply,'' Gregorianum 40 (1959): 75-98; John Whittaker, "Philological Comments on the Neoplatonic Notion of Infinity,'' in The Significance of Neoplatonism, ed. R. Baine Harris (Norfolk, Va.: International Society for Neoplatonic Studies, 1976), pp. 155-172. John M. Rist devotes the third chapter, "The Plotinian One," of his Plotinus: The Road to Reality (New York: Cambridge Uninrsity Press, 1967) largely to the infinity of the One. 58 54 JOHN H. HEISER as if we did). Greek difficulties are understandable (ailthough it is hal'd not to be patronizing about them), but once we have taken note of these difficulties the only question of interest would seem to be whether Plotinus learned to discount them and to talk as we do. In my view, the only way to appreciate Plotinus's aichievement, and to learn from him, is to take these difficulties with great seriousness and to stmggle through them with Plotinus. Another point most commentators overlook is something I take to be both a frucit and a clue to much of what Plotinus says about the Infinite Source of the universe. This is that, in explaining why the One should be called " infinite," Plotinu!! is presenting his e:xiegesis of a perplexing passage in Plato's Parmenides.2 Rather than following his own 1ine of thought to the conc1usion that the One must be infinite, we see Plotinus casting about for some meaning he can assign to a term he is confronted with. I happen to think that his exegesis of Plato is mistaken. This raises the interesting possibility that Plotinus 's breakthrough, if it is a breakthrough and not an aberration, resulted by accident from a mis.take. Before examining Greek views on the infinite, I should like to play Socrates for a moment and examine the concept itself of " infinite perfection." A bit of dialectic might help dispel some of the complacency that surrounds it. As it stands, "infinitely perfect" is at least verbally self-contradictory, as if one were to say " endlessly finished." This may explain why even Plotinus never put it quite thaJt way. But even if we can get around that, what could it mean for something to be 2 :M:ost commentators simply ignore the point, but Professor Armstrong, who is usually so alert to sources, makes the surprising statement that "there is no clear evidence that Plato ever thought or spoke of the One or Good as in any sense apeiron" ("Doctrine of the Infinite," p. 48). Professor Rist goes further and claims that "the 'beyond Being' of Plato must mean a finite Being in some way beyond other finite beings" (Road to Reality, p. 24). But Rist appears to assume he and his readers share a common understanding of what it... (shrink)

Patient decision aids enable patients to be better informed about the potential benefits and harms of their healthcare options. Certification of patient decision aids at the national level in the United States is a critical step towards responsible governance—primarily as a quality measure that increases patients’ safety, as mandated in the U.S. Patient Protection and Affordable Care Act (PPACA). Certification would provide a verification process to identify conflicts of interest that may otherwise bias the scientific evidence presented in decision aids. (...) Certification also benefits clinicians who may otherwise face malpractice claims based on harm to patients caused by possible reliance on patient decision aids that are inaccurate, incomplete, or presented in a manner that biases the patient’s decision. Existing work by the International Patient Decision Aid Standards Collaboration could guide the establishment of a certification process within the U.S. This article argues for national certification of patient decision aids and discusses how that may be achieved. (shrink)

In this study John W. Elrod demonstrates that Kierkegaard's pseudonymous writings have an ontological foundation that unites the disparate elements of these books. The descriptions of the different stages of human development are not fully understandable, the author argues, without an awareness of the role played by this ontology in Kierkegaard's analysis of human existence. Kierkegaard contends that the self is a synthesis of finitude and infinitude, body and soul, reality and ideality, necessity and possibility, and time and eternity. (...) Each of these syntheses reveals a particular and unique aspect of individual being not disclosed in the others. Part One shows that ontology is central to the discussion of the self in the pseudonyms. The author notes that spirit, as a synthesis of the expressions of the self, develops as consciousness and freedom. In Part Two he indicates the relationship between notions of being and existence. He notes that existence, in Kierkegaard's thought, grows out of the life of the spirit; the different stages of existence are concrete modes that develop in the spirit's striving to unify the self as a synthesis. These existential expressions of spirit are dialectically related, in that each step requires the preceding stages of spiritual development. Originally published in 1975. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Concept of Experience in Locke and Hume JOHN W. YOLTON THE EMPIRICISTPROGRAM has been designed to show that all conscious experience "comes from" unconscious encounters with the environment, and that all intellectual contents (concepts, ideas) derive from some conscious experiential component. Some empiricists, but not all, have also argued that experience reports about the world. A strict empiricism would have to reject this latter claim, as Hume (...) did, although even to consider the possibility of knowledge being related to an external world is to operate on a reflective level, to seek to make sense of experience. The distinction between an account of the nature of experience--its structure, relations, and contents-and explanations of experience--its causal antecedents, its reference--is an important one. The phrase "the concept of experience" refers to the use made of some account of experience. The concept of experience need not be restricted to the experiential contents. Thus, Locke sought to show how experience is of the world, Hume tried to show how experience restricts our valid conceptual contents to certain sorts of ideas, eliminating others. Any account of experience will already be a conceptualization of experience: it must be made from the reflective level. But the account need be no more than a careful record of how the organism comes to the conscious level. Of course, such an account cannot be a straightforward description, since we cannot directly observe all of the processes operating in the production of awareness. The psychology of awareness is forced to extrapolate and conjecture. Nevertheless, we can still distinguish the psychological or descriptive account of experience from the metaphysical use made of that account. It is my purpose here to explore the accounts given and the uses made of experience by two representative empiricists, that is, by philosophers whom we look upon as advancing the empiricist metaphysic of experience. Locke's Derivation o[ Ideas From Experience Locke claimed that all mental contents come from two sources, sensory experience of the world and introspective awareness of our mental processes. The program of Book II of his Essay was to exemplify, by reference to a [53] 54 HISTORY OF PHILOSOPHY number of different ideas and concepts, this derivation of our mental contents. The counter claim for Locke was innatism, the view held by many of his contemporaries and refuted in the first book of his Essay. In order to appreciate what Locke's alternative to innatism was, we must try to discover what the program of derivation of ideas amounts to in his epistemology and what precisely he understood by the term "experience." We must first note that he offers the program of derivation in conjunction with a complex theory of mental operations. H. H. Price has remarked that it is "historically false that the empiricist thought the human mind passive. It would be more just to criticize them for making it more active than it can possibly be.''1 Mental processes play a most active and decisive role in the genesis of all ideas in Locke's account. In the case of simple ideas of sense even, the mind must be attentive to what the senses report, else that report will go unrecorded, or be recorded only at the neural level (II, I, #6, #8, and II, IX, #3). Locke frequently draws the distinction between mental contents or processes and physical processes. In the "Epistle to the Reader," where he defines "idea," he is careful to distinguish idea from the sound we "use as a sign of it." In I, I, #2 he draws a distinction between the "physical consideration of the mind" and the non-physical consideration, although he does not have a name for the latter. He also speaks there of "sensations by our organs" and "ideas in our understanding." Locke disclaimed any intention of going into the physical account of sensation. He simply accepted the current corpuscular theory. But although he is not always as precise as we would be about the physical and physiological levels of encounter, in distinction from the mental levels, he does hold to this division. II, I, #3, for instance, speaks of the senses conveying "into the mind" several "distinct perceptions... (shrink)

In 1984, John W. Yolton published Perceptual Acquaintance from Descartes to Reid. His most recent book builds on that seminal work and greatly extends its relevance to issues in current philosophical debate. Perception and Reality examines the theories of perception implicit in the work of seventeenth- and eighteenth-century philosophers which centered on the question: How is knowledge of the body possible? That question raises issues of mind-body relation, the way that mentality links with physicality, and the nature of the (...) known world. In contrast to commonsense realism, which suggests that the world is as it appears to be, a more complex theory developed throughout this period. Yolton traces its evolution from Descartes to Kant, via Arnauld, Malebranche, Locke, Berkeley, and Hume. Yolton explains that the new theory postulated two interactive relations between perceivers and the physical world, one physical and causal, the other cognitive. An understanding of this double relation is important for an accurate construction of the history of philosophy. It is also important for contemporary thought because it suggests a way to account for representation (cognitivity) and realism at the same time. (shrink)

Wittgenstein's Metaphysics offers a radical new interpretation of the fundamental ideas of Ludwig Wittgenstein. It takes issue with the conventional view that after 1930 Wittgenstein rejected the philosophy of the Tractatus and developed a wholly new conception of philosophy. By tracing the evolution of Wittgenstein's ideas, Cook shows that they are neither as original nor as difficult as is often supposed. Wittgenstein was essentially an empiricist, and the difference between his early views (as set forth in the Tractatus) and the (...) later views (as expounded in the Philosophical Investigations) lies chiefly in the fact that after 1930 he replaced his early version of reductionism with a subtler version. So he ended where he began, as an empiricist armed with a theory of meaning. This iconoclastic interpretation is sure to influence all future study of Wittgenstein and will provoke a reassessment of the nature of his contribution to philosophy. (shrink)

This book addresses one of the fundamental topics in philosophy: the relation between appearance and reality. John Yolton draws on a rich combination of historical and contemporary material, ranging from the early modern period to present-day debates, to examine this central philosophical preoccupation, which he presents in terms of distinctions between phenomena and causes, causes and meaning, and persons and man. He explores in detail how Locke, Berkeley and Hume talk of appearances and their relation to reality, and offers (...) illuminating connections and comparisons with the work of contemporary philosophers such as Paul Churchland and John McDowell. He concludes by offering his own proposal for a 'realism of appearances', which incorporates elements of both Humean and Kantian thinking. His important study will be of interest to a wide range of readers in the history of philosophy, the history of ideas, and contemporary philosophy of mind, epistemology and metaphysics. (shrink)

According to several commentators, Kurt Godel's incompleteness discoveries were assimilated promptly and almost without objection by his contemporaries - - a circumstance remarkable enough to call for explanation. Careful examination reveals, however, that there were doubters and critics, as well as defenders and rival claimants to priority. In particular, the reactions of Carnap, Bernays, Zermelo, Post, Finsler, and Russell, among others, are considered in detail. Documentary sources include unpublished correspondence from Godel's Nachlass.

This book contains important technical innovations, including comparative measures for the testable content, depth, and unity of scientific theories. Originally published in 1984. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich (...) scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905. (shrink)

ABSTRACTThe seeming distinction between motor and cognitive skills has hinged on the fact that the former are automatic and non-propositional, whereas the latter are slow and deliberative. Here, the physiological and behavioral phenomenon of long-latency stretch reflexes is used to show that “knowing-that” can be incorporated into “knowing-how,” either immediately or through learning. The experimental demonstration that slow computations can, with practice, be cached for fast retrieval, without the need for re-computation, dissolves the intellectualist/anti-intellectualist distinction: All complex human tasks, at (...) any level of expertise, are a combination of intelligent reflexes and deliberative decisions. (shrink)

In politics, religion, and in , came to stand, in the minds of most men, for all that was bad and harmful to past tra- dition. The attempted reduction of knowledge and into matter and motion alarmed many men who were concerned to estab- lish the.

First published in 1942, Reflections documents the life of John Henry Muirhead and the philosophical age that he observed. The first part of the volume derives from Muirhead’s own autobiographical narrative, left unfinished when he died in May 1940. The second part features two final chapters written by John W. Harvey that comprehensively record the final stages of Muirhead’s life. Harvey’s chapters incorporate Muirhead’s unfinished final years of commentary and begin at the man’s retirement from Birmingham Chair in (...) 1921. As a student and teacher of philosophy, Muirhead’s life ran almost precisely parallel to what he himself refers to as ‘one of the most vivid and important movements in British and American philosophy’. He came into contact with some of the age’s primary thinkers and as such, his own autobiography is important in providing an insight into his contemporary philosophical environment. (shrink)

Philosophers of science take it as a datum that Mayor John's having syphilis explains why he, rather than certain nonsyphilitics, had paresis. Using a new hypothetical example, the case of the two dams, it is argued that three independent considerations invalidate these philosophers' starting point.

What is the role of measurement in the sociology of culture and how can we sort out the complexities that distinguish qualitative from quantitative approaches to this domain? In this article, we compare the issues and concerns of contemporary scholars who work on matters of culture with the writings of a group of scholars who had prepared papers for a special symposium on scientific measurement held at the annual meeting of the American Association for the Advancement of Science (AAAS) back (...) in 1956. We focus on three issues—the recurring need to reinvent measurement (as illustrated by the career of the psychologist S.S. Stevens), the linkage between qualitative and quantitative methods of analysis (as articulated in the writings of the sociologist Paul Lazarsfeld), and the assertion (by philosophers Ernst Cassirer and Peter Caws) that theorizing necessarily precedes measuring. We review a number of important advances in the way that measurement is theorized and implemented in the sociology of culture and we also point to a number of enduring dilemmas and conundrums that continue to occupy researchers in the field today. (shrink)

The Essay Concerning Human Understanding is John Locke's most important work, and through this selective commentary, first published in 1970, Professor Yolton concentrates our attention on the more interesting and controversial of the doctrines in it. His method of interpretation is to ask very specific questions of the text in order to test the propriety of the philosophical labels traditionally applied to Locke, an approach which he believes yields surprising results. He looks afresh at the various discussions of essence, (...) perception, scientific method, ethics and meaning, and argues that throughout his epistemology Locke is more concerned with problems of description and analysis than with those of justification. This historical perspective is extended by the discussion of issues in the Essay, which retain an independent and philosophical interest. (shrink)

John Carroll undertakes a careful philosophical examination of laws of nature, causation, and other related topics. He argues that laws of nature are not susceptible to the sort of philosophical treatment preferred by empiricists. Indeed he shows that emperically pure matters of fact need not even determine what the laws are. Similar, even stronger, conclusions are drawn about causation. Replacing the traditional view of laws and causation requiring some kind of foundational legitimacy, the author argues that these phenomena are (...) inextricably intertwined with everything else. This distinctively clear and detailed discussion of what it is to be a law will be valuable to a broad swathe of philosophers in metaphysics, the philosophy of mind, and the philosophy of science. (shrink)

AI is considered to be very abstract to a range of critics. In this regard, algorithms are referred to regularly as black boxes and divorced from human intervention. A particular philosophical maneuver supports this outcome. The aim of this article is to (1) bring the philosophy to the surface that has contributed to this distance between AI and people and (2) offer an alternative philosophical position that can bring this technology closer to individuals and communities. The overall goal of the (...) analysis in this paper is the humanising of AI by addressing the shortcomings of conceptualising algorithms as black boxes. (shrink)