The American Journal of Bioethics, Volume 11, Issue 7, Page 57-59, July 2011.

The traditional view of tax holds that consumption taxes fail tax the yield to capital, whereas income taxes do, leading to John Stuart Mill's criticism of the income tax as a "double tax" on wealth that is saved. A better analytic understanding illustrates that there are two types of consumption taxes. A prepaid consumption or (equivalently) wage tax indeed ignores the yield to capital. But a consistent progressive postpaid consumption tax gets at such yield, at the individual level, when but (...) only when the returns to capital are used to elevate lifestyles in material terms. Such a tax allows "ordinary" savings that move around labor earnings, in constant dollar terms, to different periods of an individual's life, such as times of retirement or heightened medical or educational needs. Because a progressive postpaid consumption tax falls on the yield to capital at the right time-when its use at the individual level becomes manifest-all other taxes on capital, such as capital gains, gift and estate, and corporate income taxes, can and should be repealed, in the name of fairness. Footnotesa I thank the editors, my research assistants Alex Baskin and Nina Kang, and the other contributors to this volume for their helpful comments. (shrink)

Summary 1. Ecologists and conservation biologists consider many issues when designing a field study, such as the expected value of the data, the interests of the study species, the welfare of individual organisms and the cost of the project. These different issues or values often conflict; however, neither animal ethics nor environmental ethics provides practical guidance on how to assess trade-offs between them. -/- 2. We developed a decision framework for considering trade-offs between values in ecological research, drawing on the (...) field of ecological ethics. We used a case study of the population genetics of three frog species, in which a researcher must choose between four methods of sampling DNA from the study animals. We measured species welfare as the reduction in population growth rate following sampling, and assessed individual welfare using two different definitions: (i) the level of suffering experienced by an animal, and (ii) the level of suffering combined with loss of future life. -/- 3. Tipping the tails of tadpoles ranked as the best sampling method for species welfare, while collecting whole tadpoles and buccal swabbing of adult frogs ranked best for the first and second definitions of individual welfare, respectively. Toe clipping of adult frogs ranked as the worst sampling method for species welfare and the first definition of individual welfare, and equal worst for the second definition of individual welfare. -/- 4. When considering species and individual welfare simultaneously, toe clipping was clearly inferior to the other sampling methods, but no single sampling method was clearly superior to the other three. Buccal swabbing, collecting tadpoles and tail tipping were all preferred options, depending on the definition of individual welfare and the level of precision with which we assessed species welfare. -/- 5.Synthesis and applications. The decision framework we present can be used by ecologists to assess ethical and other trade-offs when planning field studies. A formal decision analysis makes transparent how a researcher might negotiate competing ethical, financial and practical objectives. Defining the components of the decision in this way can help avoid errors associated with human judgement and linguistic uncertainty. (shrink)

The ‘Demarcation Problem’ is to mark the boundary between things that are scientific and things that are not. Philosophers have worked on this problem for a long time, and yet there is still no consensus solution. Should we continue to hope, or must we draw a more sceptical conclusion? In his paper, ‘The Demise of the Demarcation Problem’, Larry Laudan (1983) does the latter. In this thesis, I address the three arguments he gives for this conclusion.

Algorithms silently structure our lives. Algorithms can determine whether someone is hired, promoted, offered a loan, or provided housing as well as determine which political ads and news articles consumers see. Yet, the responsibility for algorithms in these important decisions is not clear. This article identifies whether developers have a responsibility for their algorithms later in use, what those firms are responsible for, and the normative grounding for that responsibility. I conceptualize algorithms as value-laden, rather than neutral, in that algorithms (...) create moral consequences, reinforce or undercut ethical principles, and enable or diminish stakeholder rights and dignity. In addition, algorithms are an important actor in ethical decisions and influence the delegation of roles and responsibilities within these decisions. As such, firms should be responsible not only for the value-laden-ness of an algorithm but also for designing who-does-what within the algorithmic decision. As such, firms developing algorithms are accountable for designing how large a role individual will be permitted to take in the subsequent algorithmic decision. Counter to current arguments, I find that if an algorithm is designed to preclude individuals from taking responsibility within a decision, then the designer of the algorithm should be held accountable for the ethical implications of the algorithm in use. (shrink)

Firms use algorithms to make important business decisions. To date, the algorithmic accountability literature has elided a fundamentally empirical question important to business ethics and management: Under what circumstances, if any, are algorithmic decision-making systems considered legitimate? The present study begins to answer this question. Using factorial vignette survey methodology, we explore the impact of decision importance, governance, outcomes, and data inputs on perceptions of the legitimacy of algorithmic decisions made by firms. We find that many of the procedural governance (...) mechanisms in practice today, such as notices and impact statements, do not lead to algorithmic decisions being perceived as more legitimate in general, and, consistent with legitimacy theory, that algorithmic decisions with good outcomes are perceived as more legitimate than bad outcomes. Yet, robust governance, such as offering an appeal process, can create a legitimacy dividend for decisions with bad outcomes. However, when arbitrary or morally dubious factors are used to make decisions, most legitimacy dividends are erased. In other words, companies cannot overcome the legitimacy penalty of using arbitrary or morally dubious factors, such as race or the day of the week, with a good outcome or an appeal process for individuals. These findings add new perspectives to both the literature on legitimacy and policy discussions on algorithmic decision-making in firms. (shrink)

Sri Lanka. Tim Page. Text by Nigel Palmer. Thames & Hudson, London 1984. 136pp. 92 photographs in colour. £20.

I argue that, although we are inherently intersubjective beings, we are not first or most originally “public” beings. Rather, to become a public being, that is, a citizen—in other words, to act as an independent and self-controlled agent in a community of similarly independent and self-controlled agents and, specifically, to do so in a shared space in the public arena—is something that we can successfully do only by emerging from our familiar, personal territories—our homes. Finding support in texts from philosophy, (...) psychology, and the social sciences, I construe the claim that citizenship is a developed stance as a spatial issue. I conclude that a state (or, for that matter, a philosophy) that takes the human being to begin as an isolated individual agent fails to recognize the essential spatial relationships on which we depend—namely, those arising through our way of being-at-home in the world; and, as a result, such a stance not only misconstrues the parameters on which citizenship is itself possible but also risks developing a social situation that encourages behaviors we see in the agoraphobic—namely, the behaviors of alienated and fundamentally homeless human beings. (shrink)

In cases where the claims of different groups of people compete, the Relevance View occupies a middle ground between aggregation and nonaggregation. It allows weaker claims to aggregate to outweigh a stronger claim just when the competing claims, compared pairwise, are sufficiently close in strength. The view has strong intuitive appeal when applied to simple binary choices, but I argue that attempts to extend it to nonbinary choices have been unsuccessful. I propose a new extension of the Relevance View to (...) nonbinary choices based on a “binary contrastive” account of the moral reasons that obtain in the cases of interest. (shrink)

This study demonstrates the importance of social context to the study of networks vital to business success. Results from analyses of the personal and business characteristics associated with different types of networks, a topic that has been neglected in past research, show the importance of structural perspectives emphasizing that women and men in the same situations have similar networks. Yet there are some network differences even among these women and men who operate the same kinds of businesses. This suggests that (...) insights from gender construction perspectives should be integrated into network and other gender inequality studies. (shrink)

Virtually all liberal egalitarian advocates of redistributive taxation support an income tax, believing that consumption taxes fail to reach capital and its yield. But this is not true under progressive rates. There are two forms of consumption tax, prepaid and postpaid. A consistent progressive postpaid consumption tax reaches the yield to capital in just those cases in which ordinary moral intuitions want it to be reached: when savings are used to finance a "better," more expensive, lifestyle. Such a tax stands (...) between an income tax, which double taxes all savings, come what may, and a prepaid consumption tax, which never taxes savings. It is the last, best hope for some semblance of redistribution via tax on earth. (shrink)