The Patient Protection and Affordable Care Act of 2010 is the law of the land. But it faces an uncertain future.During congressional deliberations on the 2,700-page legislation leading up to its enactment, from February to March 2010, not one major survey recorded majority support for the legislation. Since its enactment, popular opposition to the Affordable Care Act has hardened, and was a significant factor in the 2010 congressional election, in which Democrats lost 63 seats and Republicans regained the majority in (...) the House of Representatives. Ballot initiatives in Missouri and Ohio, showcasing popular opposition to the individual mandate, passed in 2010 with overwhelming majorities. While the United States Supreme Court in National Federation of Independent Business et al. v. Sebelius, 132 S. Ct. 2566, declared the mandate on the states to expand Medicaid unconstitutionally coercive, the majority of the Justices also upheld the individual mandate as a permissible tax. The new law thus emerged as a central topic in the 2012 election. (shrink)

This paper uses Perrow’s sociological framework as a basis for a comparative organisation analysis of the impact of expert systems on organisational issues. The study analyses the relative impact of expert systems on two different types of accounting work: auditing and tax. The results indicate an impact on factors that ultimately improve productivity. The aggregate results indicate that expert systems are found to allow the user substantial control of search for solutions and discretion on whether to follow system recommendations, increased (...) access to top management, and a decrease in the need for supervision. The systems allow the user the ability to solve a broader range of problems, while allowing the user the ability to perform more work. The comparison of auditing and tax expert systems indicates that audit systems seem to allow for greater control over search. Tax systems seem to allow more work to be done without supervision, make more decisions immediately, and allow the user to make a wider range of decisions. (shrink)

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)

More and more people would like to migrate, but find that every state places barriers in their way. At the same time, most governments not only permit but court foreign investment. Can this difference between the treatment of people and the treatment of money be justified? This book asks this question from the point of view of five different ethical perspectives: liberal egalitarianism, libertarianism, Marxism, natural law and political realism. -- FROM BOOK JACKET.

In lieu of an abstract, here is a brief excerpt of the content:184 THE ECONOMIC THOUGHT OF DAVID HUME David Hume's views on economics are expressed in his Essays, Moral, Political and Literary, Part II (1752). He was a contemporary of Adam Smith and read Smith's The Wealth of Nations shortly before his death. Some commentators have suggested that Hume exercised some influence over Smith's views on economics; others are not so sure. Hume's commentators over the last 200 years have (...) emphasized his theory of knowledge, doctrine of causality and belief, theory of morals and historical writing. His views on economics have been relatively neglected. The purpose of this essay is to summarize and clarify Hume's views on economics. Commerce and Trade Hume's essay "Of Commerce" is an extension of his view of property rights. Just as government should not impair property rights, it should not impair commerce, which is the freedom to contract between consenting parties. But Hume was not a 'pure' advocate of laissez-faire. He supported the infant industry argument: A tax on German linen encourages home manufacturers, and thereby multiplies our people and industry. A tax on brandy encreases the sale of rum, and supports our southern colonies. The bulk of workers are employed either in argiculture or manufacturing. In the more primitive societies, almost everyone is employed in agriculture (husbandry), and as agricultural techniques are improved, the land becomes able to support more nonagricultural workers, including artisans and providers of luxuries as well as manufacturers. Some of these 185 surplus (i.e., nonagricultural or manufacturing) workers are sometimes appropriated by the sovereign for use in the army or navy (OC 256), which prevents them from producing luxury goods and services, and leads to a different kind of state than would exist if their labor were not so appropriated. Increases in industry, the arts and trade generally increase both the power of the sovereign and the happiness of the people (OC 260). Trade is something that is mutually beneficial -- both parties gain. Hume spends a great deal of time refuting the idea that one nation's gain is another's trade loss. Thus, trade is a win-win rather than a win-lose situation, as some modern-day mercantilists (such as Thurow fThe Zero Sum Gamel and Batra G The Great Crash of 1989l)would have us believe. Hume views everything in the world as purchased by labor, and sees labor as being caused by people's passions (OC 261). In modern language, one could say that wealth is produced either from physical or mental labor, and that it is individual incentive that causes the human action to begin in the first place. Of course, this view overlooks the fact that labor does not exist in a vacuum, but is mixed with land and perhaps capital (which can be seen as the result of accumulated labor). Exchange occurs when producers of a commodity produce more than they can consume. At that point, they trade their surplus for other goods and services (OC 261). In peacetime, the farmers' surplus goes toward the acquisition of manufactures or the cultivation of the liberal arts. In war, the surplus can go toward the support of an army or navy. The state becomes more powerful as it can produce increasingly beyond subsistence, what Hume refers to as employment beyond mere necessities (OC 186 262). But rather than encouraging the increase in state power by force, such increase is best accomplished by allowing individuals to produce as much as they want, which they will do automatically in the absence of coercion, and then appropriate part of the surplus: It is a violent method, and in most cases impracticable, to oblige the labourer to toil, in order to raise from the land more than what subsists himself and family. Furnish him with manufactures and commodities, and he will do it himself. Afterwards you will find it easy to seize some part of his superfluous labour, and employ it in the public service, without giving him his wonted return. Being accustomed to industry, he will think this less grievous, than if, at once, you obliged him to an argumentation of labour without any reward. (OC 262) Countries that engage in... (shrink)

abstract ‘Time is money’, Benjamin Franklin's ‘Poor Richard’ tells us. But instead of converting time expenditures into monetary equivalents, it makes more sense in many cases to convert money into temporal equivalents. The difficulty in putting a monetary value on time in unpaid household labour, when adjusting the National Accounts, points to the problems of the first approach. The advantages of the latter approach are illustrated by the Swedish system of specifying criminal fines in terms of the number of days (...) the offender would have to work to pay them off. (shrink)

Public support for and interest in various fields, issues, organizations, and situations change. Public support for and interest in science and science education have been studied over a thirty-year period. Yankelovich's work related to science was enlarged to include science education. The public was very supportive of science and science education following the 1957 lauching of the Soviet Sputnik This high level of support is observed again in 1985, presumably because of the relationship of science and technology to economic security. (...) Public support for science and science education was at a low point for the 30 year period in 1975. (shrink)

Presentism states that everything is present. Crucial to our understanding of this thesis is how we interpret the ‘is’. Recently, several philosophers have claimed that on any interpretation presentism comes out as either trivially true or manifestly false. Yet, presentism is meant to be a substantive and interesting thesis. I outline in detail the nature of the problem and the standard interpretative options. After unfavourably assessing several popular responses in the literature, I offer an alternative interpretation that provides the desired (...) result. This interpretation is then used to clarify the distinction between ‘real change’ from mere variation and temporal relativisation. Reflecting on my solution, I try to diagnose the source of confusion over these issues. Then, building upon Fine’s distinction between ontic and factive presentism, I elucidate what the presentist thesis specifically concerns and how best to formalise it. In the process I distinguish a weak and strong version of the presentist thesis. Finally, I end by drawing out some limitations of the paper. (shrink)

Philosophers who complain about the ‹demandingness’ of morality forget that a morality can make too few demands as well as too many. What we ought be seeking is an appropriately demanding morality. This article recommends a ‹moral satisficing’ approach to determining when a morality is ‹demanding enough’, and an institutionalized solution to keeping the demands within acceptable limits.

A thorough account of Langer's philosophical career.

Robert Schofield explores the rational elements of British experimental natural philosophy in the 18th century by tracing the influence of two opposing concepts of the nature of matter and its action—mechanism and materialism. Both concepts rested on the Newtonian interpretation of their proponents, although each developed more or less independently. By integrating the developments in all the areas of experimental natural philosophy, describing their connections and the influences of Continental science, natural theology, and to a lesser degree social and (...) institutional changes, the author demonstrates that mechanistic concepts dominated interpretations from about 1687 to 1740, when they were replaced by materialistic concepts. A revival of the mechanistic approach early in the next century made England a fertile field for ideas on the dynamic interaction of forces. Originally published in 1970. 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 paperback editions preserve the original texts of these important books while presenting them in durable paperback 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)

Introduction -- Modes of settling: settling down, settling in, settling up, settling for, settling one's affairs, settling on -- The value of settling: settling as an aid to planning and agency, settling, commitment, trust, and confidence, settling the social fabric -- What settling is not: settling is not just compromising, settling is not just conservatism, settling is not just resignation -- Settling in aid of striving: settling in order to strive, what strivings require settling, and why, when to switch between (...) one and the other, and why -- Conclusions. (shrink)

Revisioning macro-democratic processes in light of the processes and promise of micro-deliberation, Innovating Democracy provides an integrated perspective on democratic theory and practice after the deliberative turn.

Bracket out the wrong of committing a wrong, or conspiring or colluding or conniving with others in their committing one. Suppose you have done none of those things, and you find yourself merely benefiting from a wrong committed wholly by someone else. What, if anything, is wrong with that? What, if any, duties follow from it? If straightforward restitution were possible — if you could just ‘give back’ what you received as a result of the wrongdoing to its rightful owner (...) — then matters are morally more straightforward. But in real-world cases that is often impossible, and questions of ‘how much, from whom and to whom?’ become far more vexing. The beneficiary disgorging all benefits of the wrong is part of the story, but where that is not possible or will not suffice to compensate the victim of wrongdoing we discuss various ways of allocating the cost of making the victim whole, including supplementation from public coffers. (shrink)

At the turn of the century Martin Buber arrived on the philosophic scene... The path to his maturity was one long struggle with the problem of unity- in particular with the problem of the unity of spirit and life; and he saw the problem itself to be rooted in the supposition of the primacy of the subject-object relation, with subjects "over here," objects "over there," and their relation a matter of subjects "taking in" objects or, alternatively, constituting them. But Buber (...) moved into a position which undercuts the subject-object dichotomy and initiates a second "Copernican revolution" in philosophical thought. (shrink)

Many in science are disposed not to take biosemiotics seriously, dismissing it as too anthropomorphic. Furthermore, biosemiotic apologetics are cast in top-down fashion, thereby adding to widespread skepticism. An effective response might be to approach biosemiotics from the bottom up, but the foundational assumptions that support Enlightenment science make that avenue impossible. Considerations from ecosystem studies reveal, however, that those conventional assumptions, although once possessing great utilitarian value, have come to impede deeper understanding of living systems because they implicitly depict (...) the evolution of the universe backward. Ecological dynamics suggests instead a smaller set of countervailing postulates that allows evolution to play forward and sets the stage for tripartite causalities, signs, and interpreters—the key elements of biosemiosis—to emerge naturally out of the interaction of chance with configurations of autocatalytic processes. Biosemiosis thereby appears as a fully legitimate outgrowth of the new metaphysic and shows promise for becoming the supervenient focus of a deeper perspective on the phenomenon of life. (shrink)

Central to Paul K. Feyerabend's philosophy of science are two theses: (1) there is no standard observation language available to science; instead, observability is to be viewed as a pragmatic matter; and (2) when considering questions of empirical significance and experimental test, the methodological unit of science is a set of inconsistent theories. I argue that the pragmatic theory of observation by itself decides neither for nor against any particular specification of meaning for an observation language; and that Feyerabend's position (...) provides no decision procedure when two contending theories share no terms having the same meaning, and thus cannot be said to be logically incompatible. Also, Feyerabend's insistence upon falsification will force him to admit that there are relatively permanent facts available to all theories, or to abandon the idea of test as falsification and to conclude that scientific theories can only be accepted or rejected on the basis of non-evidential considerations. (shrink)

The theme of this paper is that while there are four seemingly contradictory classes of statements in the Tao de Ching regarding moral values and the Taoist sage, these statements can be interpreted to be consistent with each other. There are statements which seemingly state or imply that nothing at all can be said about the Tao; there are statements which seemingly state or imply that all value judgements are relative; there are statements which appear to attribute moral behaviour to (...) the Taoist sage and there are statements which appear to attribute amoral or immoral behaviour to the Taoist sage. A consistent interpretation of these different statements can be found first by qualifying the assertion that the Tao is not capable of description to the less absolute assertion that nothing absolutely true can be said about the Tao; second, by arguing that the statements that appear to make all values relative refer to the correlativity of concepts, not the equality of values. Moreover, since the statements that appear to attribute moral behaviour to the sage are, by virtue of their predominance in the text, well justified and that by virtue of their paucity in the text, it is plausible to seek an alternate interpretation for the statements that seem to attribute amoral or immoral behaviour to the sage. Finally, the way in which the sage can be seen as good without attributing goodness to the Tao is by distinguishing between the way the sage appears to the observer who is outside of the Tao and the way in which the sage appears to himself. This latter distinction takes the form of the sage as appearing to display the quality of goodness in itself but not goodness for itself. (shrink)