Results for 'Theoretical framework'

981 found
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  1.  90
    Evidence – competence – discourse: The theoretical framework of the multi-centre clinical ethics support project metap.Stella Reiter-Theil, Marcel Mertz, Jan Schürmann, Nicola Stingelin Giles & Barbara Meyer-Zehnder - 2011 - Bioethics 25 (7):403-412.
    In this paper we assume that ‘theory’ is important for Clinical Ethics Support Services (CESS). We will argue that the underlying implicit theory should be reflected. Moreover, we suggest that the theoretical components on which any clinical ethics support (CES) relies should be explicitly articulated in order to enhance the quality of CES.A theoretical framework appropriate for CES will be necessarily complex and should include ethical (both descriptive and normative), metaethical and organizational components. The various forms of (...)
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  2.  45
    A theoretical framework of ecological phase transitions for characterizing tree-grass dynamics.Bai-Lian Li - 2002 - Acta Biotheoretica 50 (3):141-154.
    This paper describes a theoretical framework of ecological phase transitions for modeling tree-grass dynamics and analyzing the shifts or phase transitions from one vegetation structure to another in the southern Texas landscape. This framework implements the integration of percolation theory, fractal geometry and phase transition theory as a method for modeling the spatial patterns of tree-grass dynamics, and nonlinear Markov non-equilibrium thermodynamic stability theory as a method for characterizing temporal tree-grass dynamics and phase transition. An historical sequence (...)
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  3. Theoretical Framework for Facilitating Young Musicians’ Learning of Expressive Performance.Henrique Meissner - 2021 - Frontiers in Psychology 11:584171.
    Since communication and expression are central aspects of music performance it is important to develop a systematic pedagogy of teaching children and teenagers expressiveness. Although research has been growing in this area a comprehensive literature review that unifies the different approaches to teaching young musicians expressiveness has been lacking. Therefore, the aim of this article is to provide an overview of literature related to teaching and learning of expressiveness from music psychology and music education research in order to build a (...)
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  4.  23
    A Theoretical Framework for How We Learn Aesthetic Values.Hassan Aleem, Ivan Correa-Herran & Norberto M. Grzywacz - 2020 - Frontiers in Human Neuroscience 14:565629.
    How do we come to like the things that we do? Each one of us starts from a relatively similar state at birth, yet we end up with vastly different sets of aesthetic preferences. These preferences go on to define us both as individuals and as members of our cultures. Therefore, it is important to understand how aesthetic preferences form over our lifetimes. This poses a challenging problem: to understand this process, one must account for the many factors at play (...)
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  5. A theoretical framework for patient-reported outcome measures.Leah McClimans - 2010 - Theoretical Medicine and Bioethics 31 (3):225-240.
    Patient-reported outcome measures (PROMs) are increasingly used to assess multiple facets of healthcare, including effectiveness, side effects of treatment, symptoms, health care needs, quality of care, and the evaluation of health care options. There are thousands of these measures and yet there is very little discussion of their theoretical underpinnings. In her 2008 Presidential address to the Society for Quality of Life Research (ISOQoL), Professor Donna Lamping challenged researchers to grapple with the theoretical issues that arise from these (...)
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  6.  21
    Theoretical frameworks used to discuss ethical issues in private physiotherapy practice and proposal of a new ethical tool.Marie-Josée Drolet & Anne Hudon - 2015 - Medicine, Health Care and Philosophy 18 (1):51-62.
    In the past, several researchers in the field of physiotherapy have asserted that physiotherapy clinicians rarely use ethical knowledge to solve ethical issues raised by their practice. Does this assertion still hold true? Do the theoretical frameworks used by researchers and clinicians allow them to analyze thoroughly the ethical issues they encounter in their everyday practice? In our quest for answers, we conducted a literature review and analyzed the ethical theoretical frameworks used by physiotherapy researchers and clinicians to (...)
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  7.  13
    Teachers' professional ethics: theoretical frameworks and empirical research from Finland.Kirsi Tirri - 2022 - Boston: Brill. Edited by Elina Kuusisto.
    Teachers' Professional Ethics: Theoretical Frameworks and Empirical Research from Finland is intended for international readers in education who want to learn the theoretical frameworks that guide teachers' ethics and that help them address concrete challenges in their everyday work. Scholars and teachers from different countries can use this book to widen their understanding of the Finnish educational system and teacher ethics. The authors provide examples of concrete moral dilemmas in teaching that can be more effectively navigated with the (...)
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  8.  4
    A unified theoretical framework underlying the regulation of motivated behavior.Yu-Been Kim, Young Hee Lee, Shee-June Park & Hyung Jin Choi - 2024 - Bioessays 46 (11):2400016.
    To orchestrate behaviors for survival, multiple psychological components have evolved. The current theories do not clearly distinguish the distinct components. In this article, we provide a unified theoretical framework. To optimize survival, there should be four components; (1) “need”, an alarm based on a predicted deficiency. (2) “motivation”, a direct behavior driver. (3) “pleasure”, a teacher based on immediate outcomes. (4) “utility”, a teacher based on final delayed outcomes. For behavior stability, need should be accumulated into motivation to (...)
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  9.  15
    A theoretical framework for CNS arousal.Donald Pfaff & Jayanth R. Banavar - 2007 - Bioessays 29 (8):803-810.
    Rapid changes of state in central nervous systems (CNS), as required following stimuli that must arouse the CNS from a quiescent state in order to activate a behavioral response, constitute a particularly appropriate application of non‐linear dynamics. Chaotic dynamics would provide tremendous amplification of neuronal activity needed for CNS arousal, sensitively dependent on the initial state of the CNS. This theoretical approach is attractive because it supposes dynamics that are deterministic and it links the elegant mathematics of chaos to (...)
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  10.  53
    Augustine on lying: A theoretical framework for the study of types of falsehood.Remo Gramigna - 2013 - Sign Systems Studies 41 (4):446-487.
    This paper presents a theoretical investigation of the issue of lying from a semiotic perspective and its specific aim is the analysis of the theory of the lie asconceived by Aurelius Augustinus, bishop of Hippo, also known as Augustine or St. Augustine. The latter devoted two short treatises to the issue oflying: De mendacio and Contra mendacium, written in ca. 395 DC and 420 DC, respectively. Th e paper will focus on duplicity and intention to deceive as fundamental and (...)
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  11.  21
    A Theoretical Framework of Haptic Processing in Automotive User Interfaces and Its Implications on Design and Engineering.Stefan Josef Breitschaft, Stella Clarke & Claus-Christian Carbon - 2019 - Frontiers in Psychology 10:455986.
    Driving a car is a highly visual task. Despite the trend towards increased driver assistance and autonomous vehicles, drivers still need to interact with the car for both driving and non-driving relevant tasks, at times simultaneously. The often-resulting high cognitive load is a safety issue which can be addressed by providing the driver with alternative feedback modalities, such as haptics. Recent trends in the automotive industry are moving towards the seamless integration of control elements through touch-sensitive surfaces. Psychological knowledge on (...)
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  12.  41
    Design Bioethics: A Theoretical Framework and Argument for Innovation in Bioethics Research.Gabriela Pavarini, Robyn McMillan, Abigail Robinson & Ilina Singh - 2021 - American Journal of Bioethics 21 (6):37-50.
    Empirical research in bioethics has developed rapidly over the past decade, but has largely eschewed the use of technology-driven methodologies. We propose “design bioethics” as an area of conjoined theoretical and methodological innovation in the field, working across bioethics, health sciences and human-centred technological design. We demonstrate the potential of digital tools, particularly purpose-built digital games, to align with theoretical frameworks in bioethics for empirical research, integrating context, narrative and embodiment in moral decision-making. Purpose-built digital tools can engender (...)
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  13. When Theoretical Frameworks Collide.D. Laflamme - 2014 - Constructivist Foundations 9 (2):167-168.
    Open peer commentary on the article “Social Autopoiesis?” by Hugo Urrestarazu. Upshot: Urrestarazu’s presentation of social autopoiesis is compromised because he fails to take into account that social systems are meaning-constituting systems. The paper briefly comments on Luhmann’s theory of autopoiesis in communication systems, but does not refer extensively to Luhmann’s work. The possibility to establish bridges is thus impaired.
     
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  14.  81
    Theoretical Frameworks and Empirical Underdetermination.Ioannis Votsis - 2009 - Journal for General Philosophy of Science / Zeitschrift für Allgemeine Wissenschaftstheorie 40 (1):137-140.
  15.  16
    Structure and Being: A Theoretical Framework for a Systematic Philosophy.Lorenz B. Puntel - 2008 - Pennsylvania State University Press.
    "Presents, and in part develops, a systematic philosophy as the universal science, or the theorization of the unrestricted universe of discourse, explicitly including being as such and as a whole. Argues that complete exploration of the theoretical domain requires such a science"--Provided by publisher.
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  16.  15
    A theoretical framework on proactive information exchange in agent teamwork.Xiaocong Fan, John Yen & Richard A. Volz - 2005 - Artificial Intelligence 169 (1):23-97.
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  17. Structure‐Mapping: A Theoretical Framework for Analogy.Dedre Gentner - 1983 - Cognitive Science 7 (2):155-170.
    A theory of analogy must describe how the meaning of an analogy is derived from the meanings of its parts. In the structure‐mapping theory, the interpretation rules are characterized as implicit rules for mapping knowledge about a base domain into a target domain. Two important features of the theory are (a) the rules depend only on syntactic properties of the knowledge representation, and not on the specific content of the domains; and (b) the theoretical framework allows analogies to (...)
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  18.  24
    Morisprudence: a theoretical framework for studying the relationship linking moral case deliberation, organisational learning and quality improvement.Niek Kok, Marieke Zegers, Hans van der Hoeven, Cornelia Hoedemaekers & Jelle van Gurp - 2022 - Journal of Medical Ethics 48 (11):868-876.
    There is a claim that clinical ethics support services (CESS) improve healthcare quality within healthcare organisations. However, there is lack of strong evidence supporting this claim. Rather, the current focus is on the quality of CESS themselves or on individual learning outcomes. In response, this article proposes a theoretical framework leading to empirical hypotheses that describe the relationship between a specific type of CESS, moral case deliberation and the quality of care at the organisational level. We combine insights (...)
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  19.  82
    A Theoretical Framework for the Critical Posthumanities.Rosi Braidotti - 2019 - Theory, Culture and Society 36 (6):31-61.
    What are the parameters that define a posthuman knowing subject, her scientific credibility and ethical accountability? Taking the posthumanities as an emergent field of enquiry based on the convergence of posthumanism and post-anthropocentrism, I argue that posthuman knowledge claims go beyond the critiques of the universalist image of ‘Man’ and of human exceptionalism. The conceptual foundation I envisage for the critical posthumanities is a neo-Spinozist monistic ontology that assumes radical immanence, i.e. the primacy of intelligent and self-organizing matter. This implies (...)
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  20.  1
    A Theoretical Framework for Conceptualizing Cosmopolitanism: Respect, Responsibility, and Rootedness.Don C. Murray - 2025 - Global Philosophy 35 (1):1-25.
    Cosmopolitanism is often adrift in a sea of interpretations. As such, it is frequently conflated with related terms like globalism, multiculturalism, and internationalism, just as it is unfittingly juxtaposed with concepts like nationalism and patriotism. Cosmopolitanism thus risks becoming a concept so fluid as to lose all meaning. While cosmopolitanisms’ conceptual ambiguity and definitional fluidity has provided inspiration for over two millennia of debate, it has also contributed to the lack of a grounded and accessible conceptual framework from which (...)
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  21.  15
    Structure and Being: A Theoretical Framework for a Systematic Philosophy.Alan White (ed.) - 2008 - Pennsylvania State University Press.
    A magisterial work in the grand tradition of systematic philosophy not seen in this country perhaps since Alfred North Whitehead’s _Process and Reality _, this book by a leading German philosopher aims to resurrect systematic philosophy as an essential part of the theoretical enterprise. In Lorenz Puntel’s vision, philosophy as the universal science can be holistic without being imperialistic. The book presents theoretical frameworks as indispensable for any and all theorizing. It argues that there can be truths only (...)
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  22.  80
    New Theoretical Framework for Approaching Artistic Activity: the Principle of Uncertainty. Pierre-Michel Menger’s Sociology of Creative Work.Dan-Eugen Raţiu - 2012 - Cultura 9 (1):101-122.
    This article explores recent developments in the sociology of the arts, namely the new theoretical framework set up by the French sociologist Pierre-Michel Menger in order to approach the artistic activity. It aims to show how he has shaped new tools of understanding and modelling for exploring the arts, as a particular world of action. Laying down the foundation of a conception of action related to symbolic interactionism and drawing on the economic analysis of risk and uncertainty, Menger (...)
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  23. Material Agency: a Theoretical Framework for Ascribing Agency to Material Culture.Michael David Kirchhoff - 2009 - Techné: Research in Philosophy and Technology 13 (3):206-220.
    This article attempts to articulate a theoretical framework, the target of which is to systematically unearth the conditions validating the ascription of agency to material culture. A wide range of studies, located within the interdisciplinary field known as material culture studies, testify to and aim at uniting the materials of material culture with the notion of agency. In this article the argument is advanced that material entities have agency only if two necessary conditions are met: an ontological condition (...)
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  24.  8
    Part One. Theoretical Frameworks.Michael Lambek, Webb Keane & James D. Faubion - 2010 - In Ordinary ethics: anthropology, language, and action. New York: Fordham University Press. pp. 37-102.
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  25.  36
    Solidarity as a Theoretical Framework for Posthumous Assisted Reproduction and the Case of Bereaved Parents.Efrat Ram-Tiktin & Roy Gilbar - 2019 - Ethical Theory and Moral Practice 22 (2):501-517.
    Bioethicists, medical professionals and lawyers who support Posthumous Assisted Reproduction as an ethical procedure in the case of the deceased’s spouse often oppose it in the case of the deceased’s parents. In addition, supporters of PAR usually rely on an individualistic version of liberalism, thus focusing on a personal rather than relational approach to autonomy. This article proposes an alternative and comprehensive theoretical framework for the practice of PAR, based on the concepts of solidarity and relational autonomy. By (...)
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  26. A theoretical framework for narrative explanation in science.Stephen P. Norris, Sandra M. Guilbert, Martha L. Smith, Shahram Hakimelahi & Linda M. Phillips - 2005 - Science Education 89 (4):535-563.
  27.  39
    Moral standards in managerial decisions: In search of a comprehensive theoretical framework.Marcos Luís Procópio - 2018 - Business Ethics: A European Review 28 (2):261-274.
    Although ethical decision‐making theory has evolved over the years, within the field of management, research still revolves around James Rest’s (1986) four‐step framework, dominated by a positivist epistemology and a quantitative methodology. Given that currently there is a call for a theoretical, epistemological, and methodological renovation for the enlargement and enrichment of knowledge about how decisions are morally made in organizations, this paper has a double aim. First, by showing the models’ main flaws and limitations, it critically assesses (...)
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  28.  14
    Time in ecology: a theoretical framework.Eric S. Post - 2019 - Princeton, New Jersey: Princeton University Press.
    Ecologists traditionally regard time as part of the background against which ecological interactions play out. In this book, Eric Post argues that time should be treated as a resource used by organisms for growth, maintenance, and offspring production. Post uses insights from phenology -- the study of the timing of life-cycle events -- to present a theoretical framework of time in ecology that casts long-standing observations in the field in an entirely new light. Combining conceptual models with field (...)
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  29.  66
    Toward a Theoretical Framework of Corporate Social Irresponsibility: Clarifying the Gray Zones Between Responsibility and Irresponsibility.María Iborra, Marta Riera & Cynthia E. Clark - 2022 - Business and Society 61 (6):1473-1511.
    In this conceptual article, we argue that defining corporate social responsibility and corporate social irresponsibility as opposite constructs produces a lack of clarity between responsible and irresponsible acts. Furthermore, we contend that the treatment of the CSR and CSI concepts as opposites de-emphasizes the value of CSI as a stand-alone construct. Thus, we reorient the CSI discussion to include multiple aspects that current conceptualizations have not adequately accommodated. We provide an in-depth exploration of how researchers define CSI and both identify (...)
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  30. Fat Stigma and Public Health: A Theoretical Framework and Ethical Analysis.Desiree Abu-Odeh - 2014 - Kennedy Institute of Ethics Journal 24 (3):247-265.
    This paper proposes a theoretical framework for understanding fat stigma and its impact on people’s well-being. It argues that stigma should never be used as a tool to achieve public health ends. Drawing on Bruce Link and Jo Phelan’s 2001 conceptualization of stigma as well as the works of Hilde Lindemann, Paul Benson, and Margaret Urban Walker on identity, positionality, and agency, this paper clarifies the mechanisms by which stigmatizing, oppressive conceptions of overweight and obesity damage identities and (...)
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  31.  24
    Corporate sustainability crisis: Theoretical framework and stakeholder‐oriented typology.Guido Grunwald & Klaus Fischer - 2022 - Business and Society Review 127 (1):23-48.
    Business and Society Review, Volume 127, Issue 1, Page 23-48, Spring 2022.
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  32.  42
    Attentiveness in care: Towards a theoretical framework.Klaartje Klaver & Andries Baart - 2011 - Nursing Ethics 18 (5):686-693.
    The purpose of this article is to shape a theoretical framework of attentiveness in care, which may function as a background to study attentiveness in a health care setting empirically. More insight into the functions, forms, and aspects of attentiveness in a particular health care setting is important, as there is a lack of indicators and criteria that enable a sharp picture of the caring side of health provision. The concept of attentiveness and its relation to care have (...)
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  33. Predicting Students’ Intention to Plagiarize: an Ethical Theoretical Framework.S. K. Camara, Susanna Eng-Ziskin, Laura Wimberley, Katherine S. Dabbour & Carmen M. Lee - 2017 - Journal of Academic Ethics 15 (1):43-58.
    This article investigates whether acts of plagiarism are predictable. Through a deductive, quantitative method, this study examines 517 students and their motivation and intention to plagiarize. More specifically, this study uses an ethical theoretical framework called the Theory of Reasoned Action and Planned Behavior to proffer five hypotheses about cognitive, relational, and social processing relevant to ethical decision making. Data results indicate that although most respondents reported that plagiarism was wrong, students with strong intentions to plagiarize had a (...)
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  34.  18
    Toward a general theoretical framework for judgment and decision-making.Davide Marchiori & Itzhak Aharon - 2015 - Frontiers in Psychology 6.
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  35.  8
    Theoretical Frameworks in College Student Research.Terrell Lamont Strayhorn - 2013 - Upa.
    This book offers those who engage in college student research a framework, tool, or guide for understanding the role that theory plays in research. It is organized around five major questions which address the essence of theory, central tenants and concepts of prevailing theories, and insights for future research.
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  36.  22
    Recontextualizing character: Role-theoretic frameworks for narrative analysis.David Herman - 2007 - Semiotica 2007 (165):191-204.
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  37.  78
    A force-theoretic framework for event structure.Bridget Copley & Heidi Harley - 2015 - Linguistics and Philosophy 38 (2):103-158.
    We propose an account of dynamic predicates which draws on the notion of force, eliminating reference to events in the linguistic semantics. We treat dynamic predicates as predicates of forces, represented as functions from an initial situation to a final situation that occurs ceteris paribus, that is, if nothing external intervenes. The possibility that opposing forces might intervene to prevent the transition to a given final situation leads us to a novel analysis of non-culminating accomplishment predicates in a variety of (...)
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  38.  39
    Mistake-making: a theoretical framework for generating research questions in biology, with illustrative application to blood clotting.Jonathan Hill, David Oderberg, Jon Gibbins & Ingo Bojak - 2022 - Quarterly Review of Biology 97 (1):1-13.
    It is a matter of contention whether or not a general explanatory framework for the biological sciences would be of scientific value, or whether it is even achievable. In this paper we suggest that both are the case, and we outline proposals for a framework capable of generating new scientific questions. Starting with one clear characteristic of biological systems – that they all have the potential to make mistakes - we aim to describe the nature of this potential (...)
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  39.  30
    Osteopathic Care as (En)active Inference: A Theoretical Framework for Developing an Integrative Hypothesis in Osteopathy.Jorge E. Esteves, Francesco Cerritelli, Joohan Kim & Karl J. Friston - 2022 - Frontiers in Psychology 13.
    Osteopathy is a person-centred healthcare discipline that emphasizes the body’s structure-function interrelationship—and its self-regulatory mechanisms—to inform a whole-person approach to health and wellbeing. This paper aims to provide a theoretical framework for developing an integrative hypothesis in osteopathy, which is based on the enactivist and active inference accounts. We propose that osteopathic care can be reconceptualised under active inference as a unifying framework. Active inference suggests that action-perception cycles operate to minimize uncertainty and optimize an individual’s internal (...)
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  40.  60
    A new theoretical framework for explicit and implicit memory.Andrew R. Mayes, Patricia Gooding & Rob van Eijk - 1997 - PSYCHE: An Interdisciplinary Journal of Research On Consciousness 3.
    A framework to explain item-specific implicit and explicit memory is proposed. It explores the mutual implications of four kinds of processing mechanism that are familiar in the literature. The first kind of mechanisms are those related to memory representation which include the kind of storage processes that subserve the maintenance of different types of information in memory. It is argued that there is very little evidence to suggest that fact and event memory require the postulation of algorithmically distinct kinds (...)
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  41.  52
    A Theoretical Framework for a Comprehensive Approach to Medical Humanitarianism.R. Chung - 2012 - Public Health Ethics 5 (1):49-55.
    This article aims to demonstrate how the impact of humanitarian crises on health outcomes is related to social justice issues, even when these crises are brought upon by natural disasters. Pre-existing inequalities between individuals and social groups within a community affect in important and complex ways the health disparities which result from natural disasters. Drawing on the thought-provoking work of Paul Farmer, my main hypothesis is that socio-political factors prior to natural disasters determine ‘structured health risks’ that humanitarian crises will (...)
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  42.  89
    Towards a theoretical framework for understanding social justice in educational practice.Morwenna Griffiths - 1998 - Educational Philosophy and Theory 30 (2):175–192.
  43. A theoretical framework for talk seriously about God.Atle O. Søvik - 2016 - In Asle Eikrem & Atle Ottesen Søvik (eds.), Talking seriously about God: philosophy of religion in the dispute between theism and atheism. Wien: Lit.
     
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  44.  13
    The Completeness of Scientific Theories: On the Derivation of Empirical Indicators within a Theoretical Framework: The Case of Physical Geometry.Martin Carrier - 2012 - Springer.
    Earlier in this century, many philosophers of science (for example, Rudolf Carnap) drew a fairly sharp distinction between theory and observation, between theoretical terms like 'mass' and 'electron', and observation terms like 'measures three meters in length' and 'is _2° Celsius'. By simply looking at our instruments we can ascertain what numbers our measurements yield. Creatures like mass are different: we determine mass by calculation; we never directly observe a mass. Nor an electron: this term is introduced in order (...)
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  45.  41
    The Influence of Theoretical Frameworks on Clark and Zimmerman's Research about Art Talent Development.Gilbert Clark & Enid Zimmerman - 1997 - The Journal of Aesthetic Education 31 (4):49.
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  46.  16
    (1 other version)Nullstellensätze — A Model Theoretic Framework.Volker Weispfenning - 1976 - Mathematical Logic Quarterly 23 (36):539-545.
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  47.  19
    Fear of AI: an inquiry into the adoption of autonomous cars in spite of fear, and a theoretical framework for the study of artificial intelligence technology acceptance.Federico Cugurullo & Ransford A. Acheampong - forthcoming - AI and Society:1-16.
    Artificial intelligence (AI) is becoming part of the everyday. During this transition, people’s intention to use AI technologies is still unclear and emotions such as fear are influencing it. In this paper, we focus on autonomous cars to first verify empirically the extent to which people fear AI and then examine the impact that fear has on their intention to use AI-driven vehicles. Our research is based on a systematic survey and it reveals that while individuals are largely afraid of (...)
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  48.  31
    Digital Media and Dynamics of Contemporary Public Sphere: Towards a Theoretical Framework.Vesselina Valkanova & Nikolai Mihailov - 2023 - Filosofiya-Philosophy 32 (3):284-292.
    The article examines the dynamics and change of the contemporary public sphere caused by the emergence of digital media and their transformative impact on social life and communicative professions. For this purpose the stages in Jürgen Habermas's theory of the public sphere are traced, and, the main concepts in his two main works, dedicated to the classical public sphere (1962) and the one formed under the influence of digital media (2022), are analysed. The authors examine importance of this transformation on (...)
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  49.  32
    A proof-theoretic framework for logic programming.Gerhard Jäger & Robert F. Stärk - 1998 - In Samuel R. Buss (ed.), Handbook of proof theory. New York: Elsevier. pp. 639--682.
  50. Ethics and Taxation: A Theoretical Framework.Ronald M. Green - 1984 - Journal of Religious Ethics 12 (2):146 - 161.
    The issue of taxation raises essential moral questions about justice and fairness. Although the issue is an ancient one, systematic ethical reflection about taxation can be traced to the last few centuries. The author discusses five key values that have been identified as bearing on tax policy: freedom, material well-being and employment, health and welfare, equity, and distributive justice. He presents these values and their various interpretations as a conceptual framework for approaching the concrete teachings on taxation of the (...)
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