Increasing the tax compliance of self-employed business owners—particularly of trade-specific service providers such as those involved in construction and repair work—remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as these exchanges are difficult to audit. We present experimental evidence testing ten different policy strategies rooted in the enforcement, service, and trust/social paradigms, in a setting that allows payment either via a transaction that (...) directly reports income for tax collection purposes or in cash, where taxes are only collected on reported income. Our sample includes both a typical subject pool of students, as used in most previous studies, and non-students who are active within service industries characterised by the opportunity to engage in cash transactions. While our comparative results show that, for both student and non-student participants, interventions that rely on greater enforcement by the tax authority have the greatest effect on compliance in our cash economy setting, treatments involving cooperative elements may be similarly effective in enhancing tax compliance. Given their effectiveness, cooperative approaches should therefore be considered for addition to the policy mix if implemented at relatively low costs, making both carrot and stick approaches promising to increase compliance in an environment where cash-for-service payments offer a common benefit for small businesses and their customers from implicit collusion that enables tax evasion. (shrink)

The strong sensorimotor account of perception gives self-induced movements two constitutive roles in explaining visual consciousness. The first says that self-induced movements are vehicles of visual awareness, and for this reason consciousness ‘does not happen in the brain only’. The second says that the phenomenal nature of visual experiences is consists in the action-directing content of vision. In response I suggest, first, that the sense in which visual awareness is active should be explained by appeal to the role of attention (...) in visual consciousness, rather than self-induced movements; and second, that the sense in which perceptual consciousness does not happen in the brain only should be explained by appeal to the relational nature of perceptual consciousness, appeal to which also shows why links with action cannot exhaust phenomenal content. (shrink)

Author note: Naomi Zack is Assistant Professor in the Department of Philosophy at the State University of New York at Albany. She herself is of mixed race: Jewish, African American, and Native American.

The U.S. scientific community has long led the world in research on such areas as public health, environmental science, and issues affecting quality of life. These scientists have produced landmark studies on the dangers of DDT, tobacco smoke, acid rain, and global warming. But at the same time, a small yet potent subset of this community leads the world in vehement denial of these dangers. -/- Merchants of Doubt tells the story of how a loose-knit group of high-level scientists and (...) scientific advisers, with deep connections in politics and industry, ran effective campaigns to mislead the public and deny well-established scientific knowledge over four decades. Remarkably, the same individuals surface repeatedly-some of the same figures who have claimed that the science of global warming is "not settled" denied the truth of studies linking smoking to lung cancer, coal smoke to acid rain, and CFCs to the ozone hole. "Doubt is our product," wrote one tobacco executive. These "experts" supplied it. -/- Naomi Oreskes and Erik M. Conway, historians of science, roll back the rug on this dark corner of the American scientific community, showing how ideology and corporate interests, aided by a too-compliant media, have skewed public understanding of some of the most pressing issues of our era. (shrink)

When ethics committees are consulted about patients who have or need court-appointed guardians, they lack empirical evidence about several common issues, including the relationship between guardianship and prolonged, potentially medically unnecessary hospitalizations for patients. To provide information about this issue, we conducted quantitative and qualitative analyses using a retrospective cohort from Veterans Healthcare Administration. To examine the relationship between guardianship appointment and hospital length of stay, we first compared 116 persons hospitalized prior to guardianship appointment to a comparison group (n (...) = 348) 3:1 matched for age, diagnosis, date of admission, and comorbidity. We then compared 91 persons hospitalized in the year following guardianship appointment to a second matched comparison group (n = 273). Mean length of stay was 30.75 days (SD = 46.70) amongst those admitted prior to guardianship, which was higher than the comparison group (M = 7.74, SD = 9.71, F = 20.75, p. (shrink)

Most professionally-qualifying youth work programmes in the UK are secular programmes in mainstream universities. Current UK National Occupational Standards require youth workers to ‘Explore the concept of values and beliefs with young people’. Faith organisations form the largest sector of the UK youth work field and all youth workers need to be equipped to work inclusively with diverse communities. This research explored, through a semi-structured survey sent to programme leaders, the coverage of religion, faith and spirituality in youth work training (...) courses in England. We found tensions in how religion, faith and spirituality are incorporated into programmes and how programme leaders think youth workers should engage with it in their practice. Where explicit content on religion, faith and spirituality is incorporated into training programmes, it tends to focus on controversial issues such as radicalisation. The survey revealed a lack of consensus across programme leaders as to how the NOS relating to values and beliefs should be interpreted and whether their graduates are being sufficiently equipped to work with diverse religious communities. The research exposes a need for more explicit recognition of the place of religion, faith and spirituality in youth work and in the curricula of secular training programmes. (shrink)

First published in 2003. Routledge is an imprint of Taylor & Francis, an informa company.

Are doctors right when they tell us vaccines are safe? Should we take climate experts at their word when they warn us about the perils of global warming? Why should we trust science when so many of our political leaders don't? Naomi Oreskes offers a bold and compelling defense of science, revealing why the social character of scientific knowledge is its greatest strength--and the greatest reason we can trust it. Tracing the history and philosophy of science from the late (...) nineteenth century to today, this timely and provocative book features a new preface by Oreskes and critical responses by climate experts Ottmar Edenhofer and Martin Kowarsch, political scientist Jon Krosnick, philosopher of science Marc Lange, and science historian Susan Lindee, as well as a foreword by political theorist Stephen Macedo. (shrink)

Peopling the donor world -- The meaning of family in a changing world -- Creating families -- Creating communities across families -- The laws of the donor world: parents and children -- Law, adoption, and family secrets: disclosure and incest -- Reasons to regulate -- Regulating for connection -- Regulating for health and safety: setting limits in the gamete world -- Why not to regulate -- Conclusion: challenging and creating kinship.

Polarization and the Insurrection: The relation between identity and ideology in violent right-wing extremism The Capitol Hill Insurrection on January 6, 2021, in Washington has been, to many, a shocking and inconceivable event. On the face of it, far right ideologies, both in their extreme and radical varieties seem to play a crucial role here. Evidence from interviews with insurrectionists, however, suggests otherwise. Research on polarization in the United States and on radicalization into violent extremism also emphasizes identity over ideology (...) as key explanatory factor. We examine this relation and argue that the importance of identity and that of ideology in the insurrection have to be understood in relation to one another. The battle between Democrats and Republicans is about identity, but it is not a blind battle. Ideological issues are at stake. It is precisely the intertwinement of identity and extreme ideology, which drives radical partisanship in American democracy. (shrink)

Karen Bennett’s Making Things Up argues that talk of generation and construction, giving rise to, and getting one thing out of another are to be understood in terms of building. Building-talk is commonplace if not ubiquitous in philosophy, and so building is one of the most important philosophical notions. Making Things Up offers a refreshing perspective on the debate about structure and fundamentality. Whilst Bennett of course engages with the recent literature, she sets things up in her own terms, and (...) with the big picture in mind. The result is a thorough and compelling account of how reality is constructed. (shrink)

This article presents the framework Capability Sensitive Design (CSD), which consists of merging the design methodology Value Sensitive Design (VSD) with Martha Nussbaum's capability theory. CSD aims to normatively assess technology design in general, and technology design for health and wellbeing in particular. Unique to CSD is its ability to account for human diversity and to counter (structural) injustices that manifest in technology design. The basic framework of CSD is demonstrated by applying it to the hypothetical design case of a (...) therapy chatbot for mental health. By applying CSD to a design case, the merits of this new framework over the standard VSD approach become apparent. Also, the application demonstrates what a technology design would look like when attention is paid to capabilities right from the start of the design process. (shrink)

This paper develops an account of metaphysical explanation according to which metaphysical explanations are answers to what-makes-it-the-case-that questions. On this view, metaphysical explanations are not to be considered entirely objective, but are subject to epistemic constraints imposed by the context in which a relevant question is asked. The resultant account of metaphysical explanation is developed independently of any particular views about grounding. Toward the end of the paper an application of the view is proposed that takes metaphysical explanations conceived in (...) this way to characterize reality's structure. According to this proposal, reality's structure is partly constituted by a projection of our explanatory practices onto reality. (shrink)

Isaiah Berlin and Stuart Hampshire's early engagements with logical positivism and ordinary language philosophy are examined as historical and philosophical reference points for locating an alternative – interpretive and humanist – tradition that developed within analytic philosophy at Oxford in the 20th C. Berlin and Hampshire's writings show the legacy of an enduring Idealist philosophy, one that nonetheless had to be revised and reinvented against the new empiricist challenges brought on by the rise of analytic philosophy. Berlin and Hampshire rejected (...) idealism's metaphysical pretensions of the Absolute in favor of the new empiricism's insistence on grounding philosophy in experience, but staunchly opposed applying the latter's narrowly ‘scientistic’ view of knowledge to human experience, re-affirming the indivisible connections between epistemological issues and moral and political issues. The idealist themes they expounded are most clearly evident in their arguments for an interpretive philosophy in opposition to the reductivist tendencies of logical positivism, and in their defense of humanist liberalism against the drive of analysis toward naturalism where inquiry into human life is concerned. Such themes include: (i) an anti-naturalist, vitalist, philosophy of human sciences, (ii) an insistence on the intrinsic force and importance of human values against moral relativism, and (iii) the recognition of the political significance of the plurality of human values. As such, Berlin and Hampshire reveal the strong interpretive and humanist ways of reasoning from within the analytic tradition itself. Moreover, these interpretive and humanist themes continue to have strong echoes, this paper argues, in the development of post-analytic political theory in the latter half of the 20th century through today, as further evinced in the ideas of Bernard Williams (1929–2003) and Charles Taylor (b. 1931). By calling attention to such continuities, this paper reveals how moral and political philosophy in the Anglophone world lay not moribund but continued to develop in the heyday of analytic philosophy from the late ‘30s to the ‘50s and onward, thereby challenging the commonplace of the ‘death’ of normative political theorizing until Rawls reinvigorated it in the ‘70s. ☆ Special thanks are owed to Amy McCready, an astute reader of a preliminary draft of this paper. Also, the fearless members of the Contemporary Histories of Political Theory Working Group and participants of the Post-Analytic Political Theory Workshop at University of California, Berkeley provided useful insights and even more useful criticisms. (shrink)

Naomi Scheman argues that the concerns of philosophy emerge not from the universal human condition but from conditions of privilege. Her books represents a powerful challenge to the notion that gender makes no difference in the construction of philosophical reasoning. At the same time, it criticizes the narrow focus of most feminist theorizing and calls for a more inclusive form of inquiry.

In this paper, I take seriously calls for public engagement in human genome editing decision-making by endorsing the convening of a “Citizens Jury” in conjunction with the International Commission on the Clinical Use of Human Germline Genome Editing’s next summit scheduled for March 6–8, 2023. This institutional modification promises a more inclusive, deliberative, and impactful form of engagement than standard bioethics engagement opportunities, such as comment periods, by serving both normative and political purposes in the quest to offer moral guidance (...) on gene editing. In examining evidence from the Australian Citizens’ Jury on Genome Editing convened in 2021, I argue that Citizens’ Juries should work in tandem with governing institutions to preserve the role of expertise while ensuring that the diverse views of the public are incorporated into their final reports as well. First, early inclusivity allows “the people” to hold agenda setting power through helping to set resource priorities. This also makes a downstream deliberative event, such as the called for Global Citizens’ Assembly, both more likely to occur and more influential on policy. Second, Jury’s diverse composition promises substantive contributions to the Commission’s work. Third, Citizens’ Juries could help to cultivate the Commission’s trustworthiness. (shrink)

Examining racial profiling in American policing, Naomi Zack argues against white privilege discourse while introducing a new theory of applicative justice. Deepening understanding without abandoning hope, Zack shows why it is more important to consider black rights than white privilege as we move forward through today's culture of inequality.

It is commonly assumed that grounding relations are asymmetric. Here I develop and argue for a theory of metaphysical structure that takes grounding to be nonsymmetric rather than asymmetric. Even without infinite descending chains of dependence, it might be that every entity is grounded in some other entity. Having first addressed an immediate objection to the position under discussion, I introduce two examples of symmetric grounding. I give three arguments for the view that grounding is nonsymmetric (I call this view (...) ‘metaphysical interdependence’). These arguments are: (i) that metaphysical interdependence is the only theory able to reconcile competing intuitions about grounding; (ii) that it is the only theory consistent with both ‘gunk’ and ‘junk’; and (iii) that offers a satisfactory solution to the problem concerning whether or not grounding is itself grounded. (shrink)

Grounding talk has become increasingly familiar in contemporary philosophical discussion. Most discussants of grounding think that grounding talk is useful, intelligible, and accurately describes metaphysical reality. Call themrealistsabout grounding. Some dissenters reject grounding talk on the grounds that it is unintelligible, or unmotivated. They would prefer to eliminate grounding talk from philosophy, so we can call themeliminitivistsabout grounding. This paper outlines a new position in the debate about grounding, defending the view that grounding talk is (or at least can be) (...) intelligible and useful. Grounding talk does not, however, provide a literal and veridical description of mind-independent metaphysical reality. This (non-eliminative)irrealismabout grounding treads a path between realism and eliminativism. (shrink)

Scientific experts have confirmed that anthropogenic warming is underway, and some degree of adaptation is now unavoidable. However, the details of impacts on the scale of climate change at which humans would have to prepare for and adjust to them are still the subject of considerable research, inquiry, and debate. Planning for adaptation requires information on the scale over which human organizations and institutions have authority and capacity, yet the general circulation models lack forecasting skill at these scales, and attempts (...) to “downscale” climate models are still in the early stages of development. Because we do not know what adaptations will be required, we cannot say whether they will be harder or easier—more expensive or less—than emissions control. Whatever improvements in regional predictive capacity may come about in the future, the lack of current predictive capacity on the relevant scale is a strong argument for why we must both control greenhouse gas emissions and prepare to adapt. (shrink)

Attempts to elucidate grounding are often made by connecting grounding to metaphysical explanation, but the notion of metaphysical explanation is itself opaque, and has received little attention in the literature. We can appeal to theories of explanation in the philosophy of science to give us a characterization of metaphysical explanation, but this reveals a tension between three theses: that grounding relations are objective and mind-independent; that there are pragmatic elements to metaphysical explanation; and that grounding and metaphysical explanation share a (...) close connection. Holding fixed the mind-independence of grounding, I show that neither horn of the resultant dilemma can be blunted. Consequently, we should reject the assumption that grounding relations are mind-independent. (shrink)

Currently, value sensitive design (VSD) does not commit to a particular ethical theory. Critiques contend that without such an explicit commitment, VSD lacks a methodology for distinguishing genuine moral values from mere stakeholders-preferences and runs the risk of attending to a set of values that is unprincipled or unbounded. We argue that VSD practitioners need to complement it with an ethical theory. We argue in favour of a mid-level ethical theory to fulfil this role.

Sometime around their first birthday most infants begin to engage in relatively sustained bouts of attending together with their caretakers to objects in their environment. By the age of 18 months, on most accounts, they are engaging in full-blown episodes of joint attention. As developmental psychologists (usually) use the term, for such joint attention to be in play, it is not sufficient that the infant and the adult are in fact attending to the same object, nor that the one’s attention (...) cause the other’s. The latter can and does happen much earlier, whenever the adult follows the baby’s gaze and homes in on the same object as the baby is attending to; or, from the age of six months, when babies begin to follow the gaze of an adult. We have the relevant sense of joint attention in play only when the fact that both child and adult are attending to the same object is, to use Sperber and Wilson’s (1986) phrase, ‘mutually manifest’. Psychologists sometimes speak of such jointness as a case of attention being ‘shared’ by infant and adult, or of a ‘meeting of minds’ between infant and adult, all phrases intended to capture the idea that when joint attention occurs everything about the fact that both subjects are attending to the same object is out in the open, manifest to both participants. (shrink)

Persuasive technologies for health‐related behaviour change give rise to ethical concerns. As of yet, no study has explicitly attended to ethical concerns arising with the design and use of these technologies for vulnerable people. This is striking because these technologies are designed to help people change their attitudes or behaviours, which is particularly valuable for vulnerable people. Vulnerability is a complex concept that is both an ontological condition of our humanity and highly context‐specific. Using the Mackenzie, Rogers and Dodds’ taxonomy (...) of vulnerability, this paper identifies (a) the wrongs or harms to which a person is vulnerable, (b) the source of this vulnerability, and (c) the safeguards needed in response. Two ethical concerns with the design of persuasive technology for vulnerable people are discussed: the concerns of taking into account users' interests and their autonomy. (shrink)

Do chief financial officers (CFOs) of publicly held corporations agree with the Institute of Management Accountants' (IMA) Standards of Ethical Conduct and are they willing to adopt them? To address these issues, a survey was conducted concerning the Standards. The IMA issued the Pronouncement of Standards in June, 1982.In November, 1992, 790 survey questionnaires were mailed to chief financial officers (CFOs) of corporations listed in Forbes. These CFOs held the positions of vice president of finance and controller. Completed questionnaires were (...) received from 208 CFOs representing a 26.3% response rate. The questionnaire employed a 5-point Likert scale and included seven demographic questions to facilitate the interpretation of the findings. (shrink)

This paper explores a middle way between realism and eliminativism about grounding. Grounding-talk is intelligible and useful, but it fails to pick out grounding relations that exist or obtain in reality. Instead, grounding-talk allows us to convey facts about what metaphysically explains what, and about the worldly dependence relations that give rise to those explanations.

In this chapter, I defend a transparency account of substantial self-knowledge against the self-interpretation account. First, I question how such self-interpretation should proceed without taking up at least some of the perspectives of the attitudes at issue. I argue that the inability to assess our attitudes from a detached perspective is not just a matter of epistemic access but relates to the nature of substantial attitudes themselves. Because they are connected to a person’s conception of themselves but also their conception (...) of their values, substantial attitudes are synchronically and diachronically indeterminate. This means that they need to be translated to a particular context and person. Second, I argue that such a process of translation involves the person’s sense-making agency. Different from interpretation— and, as will be addressed, different from reflective endorsement and self-regulation—substantial attitudes can only be self-attributed if the agent determines what they mean for her, here and now. My contribution highlights aspects of substantial self- knowledge that, on the one hand, connect substantial self-knowledge to non-ideal approaches in epistemology, linking it to an emancipatory practice of self-inquiry. On the other hand, the chapter shifts our way of thinking about transparent self-knowledge, how it should not be dismissed too quickly with respect to substantial self-knowledge, and how important the agential, non-reductive, and first-personal perspective is in relation to our mental life. (shrink)

This chapter argues that a central division among accounts of joint attention, both in philosophy and developmental psychology, turns on how they address two questions: What, if any, is the connection between the capacity to engage in joint attention triangles and the capacity to grasp the idea of objective truth? How do we explain the kind of openness or sharing of minds that occurs in joint attention? The chapter explores the connections between answers to both questions, and argues that theories (...) can be divided into two distinct types according to how these connections are developed. (shrink)

Spatial Representation presents original, specially written essays by leading psychologists and philosophers on a fascinating set of topics at the intersection of these two disciplines. They address such questions as these: Do the extraordinary navigational abilities of birds mean that these birds have the same kind of grip on the idea of a spatial world as we do? Is there a difference between the way sighted and blind subjects represent the world 'out there'? Does the study of brain-injured subjects, such (...) as 'blind seers', tell us anything about the working of normal spatial consciousness? -/- The essays are arranged into five sections, each of which reflects a central area of research into spatial cognition, and opens with a short introduction by the editors, designed to facilitate cross-disciplinary reading. The volume as a whole offers a rich and compelling expression of the view that to advance our understanding of the way we represent the external world it is necessary to draw on both philosophical and psychological approaches. (shrink)

This article studies the effects of social institutions on organizational corruption at the societal level by focusing on the possible interactions between the institutional pillars that have been identified in past research. Based on these three institutional aspects or pillars, this article tests the interactive effects of social institutions among societies throughout the world. The results suggest that the three institutional pillars have significant interactive effects on organizational corruption at the societal level. A discussion of the implications of the research (...) findings for researchers and practitioners is given. (shrink)

Kant’s Critical philosophy seems to leave very little room to account for the mental lives of animals, since the understanding, which animals lack, is required for experience and cognition. While Kant does not regard animals as Cartesian machines, he leaves them few resources for getting around in the world in a coherent and responsive way. In this paper I present Kant’s account of animal minds. According to this picture, animals have representations of which they are not conscious, and these representations (...) can give rise to inclinations through a form of reflection. While this account faces difficulties in accounting for the variety and complexity of animal behavior, it is impressive in its ingenuity, and it clarifies the role of various faculties and terms in the Critical philosophy. -/- . (shrink)

The past few years have witnessed an exponentially growing body of work conducted under the ‘second person’ heading. This idea has been explored in various areas of philosophy , in developmental psychology, in psychiatry, and even in neuroscience. We may call this interest in the second person the ‘You Turn’. To put it at its most general, and ambitious, the idea driving much of the work is this: proper attention to the ways in which we relate to one another when (...) we stand in second person relation to each other can deliver something like a paradigm shift in the way in which we address questions about a range of fundamental issues in these fields. There is, however, very little agreement about what second person relations are, and a huge variation in why people think they are important. The contributions to this book focus on developing key second-person claims in the philosophy of mind, ethics and epistemology, with the aim of beginning to provide a framework for assessing and relating the multitude of fascinating new questions that come up under the second person heading. This book was originally published as a special issue of Philosophical Explorations. (shrink)

Both geologists and historians study the past, but they have divergent views of the present. Geologists are unambiguously presentist. They believe that the observable present is a crucial resource in understanding the past, because in the observable present we can see and study the processes that have occurred in the unobservable past. For geologists, it is largely uncontroversial that the past not only can but should be interpreted with reference to the present.

Naomi Eilan; IV*—The First Person Perspective, Proceedings of the Aristotelian Society, Volume 95, Issue 1, 1 June 1995, Pages 51–66, https://doi.org/10.1093/ar.

In the second half of the third Critique, Kant develops a new form of judgment peculiar to organisms: teleological judgment. In the Appendix to this text, Kant argues that we must regard the final, unconditioned end of creation as human freedom, due to reason's demand that we regard nature as a system of ends. In this paper, I offer a novel interpretation of this argument, according to which judgments of freedom within nature are possible as instances of teleological judgment. Just (...) as individual organisms are to be regarded as governed by supersensible teleological laws, so too is nature as a whole to be regarded as given laws from a supersensible ground. This supersensible ground in the case of nature as a whole is freedom. Freedom and teleological judgments are to be regarded as unifiable with mechanism in the supersensible, and we are to subordinate mechanical explanations to teleological judgments as well as to freedom. This interpretation makes sense both of Kant's claim that he overcomes the “incalculable gulf” between nature and freedom in the third Critique, and also of the location of this argument, as following after and relying on the results of the Dialectic of Teleological Judgment. (shrink)