This book tackles the most difficult and profound open questions about life and its origins from an information-based perspective.

Reform of the federal income tax system has become a perennial item on the domestic policy agenda of the United States, although there is considerable uncertainty over specifics. Indeed the recent report of the President's Advisory Panel on Federal Tax Reform recommended not one but two divergent policy directions. In Fundamental Tax Reform, top experts in tax policy discuss a wide range of issues raised by the prospect of significant tax reform, identifying the most critical questions and considering whether the (...) answers are known, unknown--or unknowable. The debates over tax reform usually concern the advantages and disadvantages of income-based taxation as opposed to any of the several alternative forms of consumption-based taxation. The book opens with chapters that discuss the strengths, weaknesses, and political feasibility of these options. Other chapters consider the effect of tax reform on businesses, especially their investment behavior, and include a discussion of possible problems in any transition to a consumption-based tax; international taxation issues arising in an era of globalization; and individual behavioral response to tax reform, including a view of the topic from the perspective of the relatively new field of behavioral economics. ContributorsRosanne Altshuler, Alan J. Auerbach, John W. Diamond, Harry Grubert, Arnold C. Harberger, Kevin A. Hassett, Thomas J. Kniesner, Laurence J. Kotlikoff, Edward J. McCaffery, Kathryn Newmark, David Rapson, Daniel Shaviro, Joel Slemrod, James P. Ziliak, George R. ZodrowDiscussants James Alm, Henry J. Aaron, Charles L. Ballard, Leonard E. Burman, Robert S. Chirinko, Robert D. Dietz, Malcolm Gillis, Roger H. Gordon, Jane G. Gravelle, Timothy S. Gunning, James M. Poterba, Thomas S. Neubig, Alan Viard, George Yin John W. Diamond is Edward and Hermena Kelly Fellow in Tax Policy and Adjunct Professor of Economics at the Baker Institute for Public Policy, Rice University. George R. Zodrow is Professor of Economics and Rice Scholar at the Baker Institute and International Research Fellow at the Centre for Business Taxation, Oxford University. (shrink)

Abstract:By combining normative philosophy and empirical social science, we craft a research framework for assessing differential expectations embodied in normative conceptions of the economic social contract in the United States. We argue that there are distinct views of such a contract grounded in individualist and communitarian philosophical ideologies. We apply this framework to organizational downsizing, postulating that certain human resource practices, in combination with the respective ideological orientations, will affect perceptions of the justice of downsizing policies.

In lieu of an abstract, here is a brief excerpt of the content:Remembering Lewis E. HahnGeorge C. H. Sun, President, John Howie, Professor Emeritus, Thomas Alexander, Professor and Director of Graduate Studies, Kenneth W. Stikkers, Professor and Chair, Randall Auxier, Professor, Robert Hahn, Professor, Joseph Wu, Professor Emeritus, Elizabeth R. Eames, Professor Emeritus, Martin Lu, Professor of Philosophy, George Kimball Plochmann, Professor Emeritus, Matt Sronkoski, Philosophy Graduate and Academic Adviser, Dave Clarke, Professor Emeritus, Eugenie Gatens-Robinson, Professor Emerita, Hans H. (...) Rudnick, Professor Emeritus, Stephen Bickham, Professor EmeritusPresident, and Don Mikula (bio)The following testimonials were offered on the occasion of a memorial gathering for Dr. Lewis E. Hahn held on February 19, 2005, and were compiled for presentation here by Sharon (Hahn) Crowell.A Tribute to Dr. Lewis E. Hahn (1908-2004) from a Global PerspectiveGeorge C. H. Sun President, Thomé H. Fang Institute, Inc., Mobile, AlabamaAmong the philosophical community in both the East and the West, no word of introduction is needed for our beloved Master, who was the recipient of numerous distinctions and honors, with titles that included "Man of the Year in Philosophy" and "Award of Lifetime Achievement." The very name "Lewis E. Hahn" itself already stands now for genuineness, dedication, and fulfillment.A great work is a dialogue with eternity; a great person is such a work. In less than thirty years he succeeded in developing Carbondale from what had been a small college town in the Midwest into the Mecca of American philosophy. His most important achievements were the Dewey Center and the Pepper Archives that he helped install at SIUC These, among other such institutions, will remain a unique contribution, a glory of American philosophy, and a monument in the history of human thought.For posterity Lewis E. Hahn will remain an object of wonder and amazement. How is it possible for one human being to have accomplished so much, so well, and in so short a span of time—less than one century—in breadth, depth, and diversity? Some one hundred years ago, by bridging the gap between the New World and the Old, William James was hailed as the great genius of international friendship among philosophical thinkers, but we now find a greater genius in Lewis E. Hahn, who succeeded in bringing together the peoples of East and West from at least four continents: Europe, Australia, America (both North and Latin America), and Asia. To my knowledge, few of his predecessors and contemporaries have been half so widely read and liberal-minded as he was, in view of the range and scope of the Library of Living Philosophers that he helped continue after the passing of its founder, Dr. Paul A. Schilpp.What type of man was Hahn, our younger generation will wonder? Only a pluralist approach can help us understand the true character of such a legendary pluralist-contextualist. In short, he was "a full personality." As I recall, while working on my dissertation with him in the 1970s, we had a brief discussion on Confucius, the sage of ancient China. "A full personality!" was his laconic assessment. Suddenly I realized, to quote the Analects: "The Master is talking about himself!" For, as the Buddhists put it, only a Buddha can understand a Buddha. Or, as William James put it, only one who has philosophy can appreciate philosophy. Many friends [End Page 1] of my generation admire him so much; Te Chen of Hong Kong calls him "a great Confucian in America." Those who regret the loss of many precious Confucian virtues in China today have now rediscovered them in the person of Lewis E. Hahn! If Nietzsche called Kant "a great Chinese in Königsberg," it is simply because he had not encountered our own Master.A paradigm of academic leadership, Dr. Hahn is simply irreplaceable—this is a tribute I personally heard in Carbondale in the late 1960s. It is not an exaggeration to say that he was a superb administrator, and he could have been the best Secretary of the State we ever had, for he possessed more in the way of philosophical wisdom than all his predecessors put together! As a great teacher, he was no less "serene, good, learned, wise, and ardent" than... (shrink)

This book celebrates the work of Patricia Werhane, an iconic figure in business ethics. This festschrift is a collection of articles that build on Werhane’s contributions to business ethics in such areas as Employee Rights, the Legacy of Adam Smith, Moral Imagination, Women in Business, the development of the field of business ethics, and her contributions to such fields as Health Care, Education, Teaching, and Philosophy. All papers are new contributions to the management literature written by well-known business ethicists, such (...) as Norman Bowie, Richard De George, Ronald Duska, Edwin Hartman, Michael Hoffman, Mollie Painter-Morland, Mark Schwartz, Andrew Wicks, and others. The volume is comprised of articles that reflect on Werhane’s work as well as build on it as a way to advance further research. At the end of the festschrift, Pat Werhane provides responses to each chapter. The first chapter of the book also includes the overview of Patricia Werhane’s work and her academic career. The book is written to appeal to management scholars and graduate students interested in the areas of Business Ethics, Modern Capitalism, and Human Rights. Patricia Werhane is one of the most distinguished figures in the field of business ethics. She was a founder of the field, she is one of its leading scholars, and she has had a profound impact on the world of business practice. Among her many accomplishments, Pat is known for her original work on moral imagination, she is an acclaimed authority on employee rights in the workplace, and she is one of the leading scholars on Adam Smith. Having been active in Academia for over 50 years, Werhane is a prolific author of over a hundred articles and book chapters, and the author or editor of twenty-seven books, including Adam Smith and his Legacy for Modern Capitalism, Moral Imagination and Management Decision-Making, and co-authored books Organization Ethics in Health Care, Alleviating Poverty Through Profitable Partnerships, Obstacles to Ethical Decision-Making, Corporate Responsibility: The American Experience, and Research Approaches to Business Ethics and Corporate Responsibility. (shrink)

The thesis that art has ended is widespread in modernist philosophical aesthetics. Hegel and Arthur Danto are not the only ones to have claimed that art came to an end at some specific moment in history. The thesis of the end of art is intrinsic to the question of what art is. Danto is one of the most prominent proponents of the end‐of‐art thesis in recent debates in the philosophy of art. This chapter shows that both Hegel's and Danto's explanations (...) of what comes after the end of art allow us better to grasp some attributes essential to what art is. As for the highest vocation of art, Danto relies on a historical narrative according to which art is the first practice through which absolute spirit comes into existence. A key aspect of Danto's reading of Hegel's end‐of‐art thesis is that he understands it as a claim about a historical development. (shrink)

While claiming to refute locke's theory of abstract ideas, Berkeley himself accepts a form of abstractionism. Locke's account of abstraction is indeterminate between two doctrines: 1) abstract ideas are representations of paradigm instances of kinds, 2) abstract ideas are schematic representations of the defining features of kinds. Berkeley's arguments are directed exclusively against 2, And refute only a specific version of it, Which there is no reason to ascribe to locke; berkeley himself accepts abstract ideas of the former type. Locke's (...) theory suffers from circularity and redundancy, Berkeley's from conflation of thought with imagination. (shrink)

Peter Abelard (1079–1142 ce) was the most wide‐ranging philosopher of the twelfth century. He quickly established himself as a leading teacher of logic in and near Paris shortly after 1100. After his affair with Heloise, and his subsequent castration, Abelard became a monk, but he returned to teaching in the Paris schools until 1140, when his work was condemned by a Church Council at Sens. His logical writings were based around discussion of the “Old Logic”: Porphyry's Isagoge, aristotle'S Categories and (...) On Interpretation and boethius'S textbook on topical inference. They comprise a freestanding Dialectica (“Logic”; probably c.1116), a set of commentaries (known as the Logica [Ingredientibus], c. 1119) and a later (c. 1125) commentary on the Isagoge (Logica Nostrorum Petititoni Sociorum or Glossulae). In a work Abelard called his Theologia, issued in three main versions (between 1120 and c.1134), he attempted a logical analysis of trinitarian relations and explored the philosophical problems surrounding God's claims to omnipotence and omniscience. The Collationes (“Debates,” also known as “Dialogue between a Christian, a Philosopher and a Jew”; probably c.1130) present a rational investigation into the nature of the highest good, in which the Christian and the Philosopher (who seems to be modeled on a philosopher of pagan antiquity) are remarkably in agreement. The unfinished Scito teipsum (“Know thyself,” also known as the “Ethics”; c.1138) analyses moral action. (shrink)