In a regressive tax system, lower-income taxpayers pay larger percentages of their incomes in taxes compared to higher-income taxpayers. Although most policymakers and citizens view regressive taxation as generally unfair and unethical, the U.S. tax system taxes wage, salary, and self-employment income in a manner that deliberately subjects lower-income taxpayers to marginal tax rates that are greater than those imposed on higher-income taxpayers. As a result, some lower-income taxpayers pay a larger percentage of their income in taxes than (...) higher-income taxpayers. In this essay, we argue that this regressiveness in the taxation of salaried income is unfair and unethical. We then evaluate President Obama’s social security plan, which would retain most of the current tax system’s regressive structure. Finally, we offer two simple alternative proposals that are non-regressive, and thus more fair and ethical approaches to the taxation of salaried income. (shrink)

Exploring the intricacies of heterogeneity in tax avoidance practices within family firms, a growing trend acknowledges the significant role of chief executive officers (CEOs) in setting the ethical tone and shaping corporate tax strategies. However, these studies often overlook the influence of the CEO’s transgenerational orientation, which becomes crucial when assessing ethics in family businesses. Therefore, the paper aims to analyse to what extent the CEO’s transgenerational responsibility (the moral obligation that incumbent leaders have vis-à-vis next generation family members) affects (...) tax avoidance with a utilitarianism lens. Relying on a sample of 272 firm-year observations of Italian listed family companies along the period 2014–2018, the panel regression model finds a positive relationship. Moreover, the involvement in the business of the next generation of family members strengthens this relationship, suggesting that the immediate proximity with other relatives fosters the conversion of the CEO’s transgenerational responsibility into tax avoidance practices. Finally, when the family firm is in financial distress, CEOs with greater transgenerational responsibility tend to avoid more taxes. (shrink)

Soda taxes are controversial. While proponents point to their potential health benefits and the public projects that could be funded with their revenue, critics argue that they are paternalistic and regressive. In this paper, we explore the prospects for designing a just soda tax, one that appropriately balances the often-competing ethical considerations of promoting social welfare, respecting people’s autonomy and ensuring distributive fairness. We argue that policymakers have several paths forward for designing a just soda tax, but that the (...) considerations relevant to ethical policy design are more complicated than is sometimes acknowledged. (shrink)

One of the central issues in comparative law and political economy is whether the forces of globalization will result in the convergence of public policies across countries. Noting in particular that taxes collected still cover a considerable range across industrialized countries — from a low of 20% of GDP to a high of 50% — some have argued that globalization has not resulted in a loss of tax sovereignty. However, following a review of the evidence, in this Article we conclude (...) that globalization has had significant but subtle effects on tax levels and structures. Moreover, these pressures will make it increasingly difficult for countries to raise revenue to finance new public needs and to structure their tax systems in order to achieve a more socially acceptable distribution of income than what market forces dictate. Tax levels in most countries have remained essentially flat over the past twenty years, but there is a host of reasons for thinking they would have continued to rise were it not for the pressures of globalization. Statutory corporate tax rates have declined dramatically and, although corporate tax revenues have remained robust, this has been due to factors unrelated to deliberate tax policy choices. Personal marginal tax rates have also declined sharply and tax revenues have been increasingly raised by regressive consumption taxes. These trends stem from tax competition brought on by the forces of globalization, not from changing ideas or other political variables. In this Article we conclude that in order to prevent tax competition from completely eroding the ability of countries to fashion their own tax systems, there will have to be considerable cooperation among the major countries and some harmonization of aspects of their tax systems, particularly as they apply to footloose factors of production. (shrink)

The coronavirus disease 2019 (COVID-19) crisis ought to serve as a reminder about the costs of failure to consider another long-term risk, climate change. For this reason, it is imperative to consider the merits of policies that may help to limit climate damages. This essay rebuts three common objections to carbon taxes: (1) that they do not change behaviour, (2) that they generate unfair burdens and increase inequality, and (3) that fundamental, systemic change is needed instead of carbon taxes. The (...) responses are (1) that there is both theoretical and empirical reason to think that carbon taxes do change behaviour, with larger taxes changing it to a greater extent; (2) that undistributed carbon taxes are regressive but distributing the tax receipts can alleviate that regressivity (and, in many cases, make the overall effect progressive); and (3) that while small changes for increasing democratic decision-making may be helpful, (fundamental) change takes time and the climate crisis requires urgent action. [Open access] //// -/- La crise de lamaladie à coronavirus 2019 (COVID-19) devrait servir de rappel sur les coûts de la non-prise en compte d’un autre risque à long terme, les changements climatiques. Pour cette raison, il est impératif de considérer lesmérites des politiques susceptibles de contribuer à limiter les changements climatiques. Cet essai réfute trois objections courantes aux taxes sur le carbone : (1) qu’elles ne changent pas les comportements (2) qu’elles génèrent des charges injustes et augmentent les inégalités, et (3) qu’un changement fondamental et systémique est nécessaire au lieu de taxes sur le carbone. Les réponses sont (1) qu’il existe des raisons à la fois théoriques et empiriques de penser que les taxes sur le carbone modifient effectivement les comportements, et que des taxes plus élevées les modifient dans une plus grande mesure; (2) que les taxes sur le carbone non distribuées sont régressives,mais que la distribution des recettes fiscales peut atténuer cette régressivité (et, dans de nombreux cas, rendre l’effet global progressif); et (3) que, bien que de petits changements pour l’amélioration de la prise de décision démocratique peuvent être utiles, un changement (fondamental) prend du temps et la crise climatique exige une action urgente. (shrink)

This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

Developing countries often rely on consumption taxes, because these are broad, easy to administer, and harder to evade. However, the taxation system becomes inherently regressive. To counter this problem of the regressive nature of consumption taxes, there is a temptation among policymakers to address equity concerns through a multiplicity of rates, making the consumption tax system complex. Here, complexity is considered the by-product, or companion, to pursuing goals of equity. Complex tax systems, however, pose a different problem relating (...) to equity. Assuming a minimum fixed cost of compliance imposed by a complex tax system, smaller firms and individuals face a much higher cost of compliance relative to larger firms and richer individuals. Oligarchic sectors dominated by a few large firms also find it easier to organize and lobby to get favorable rates compared to competitive sectors with small firms. Though complexity is considered a by-product of several equity-enhancing measures, the Indian experience with its Goods and Services Tax reform serves demonstrates the opposite, that there is a trade-off between equity and complexity. (shrink)

Corporate concentration in the United States has been on the rise in recent years, sparking a heated debate about its causes, consequences, and potential remedies. This article examines a facet of public policy that has been neglected in the debate: corporate taxation. Developing the first empirical mapping of the effective tax rates of nonfinancial corporations disaggregated by size and broken down by jurisdiction, the article reveals a striking tax advantage for big business at home and abroad. The analysis goes on (...) to show how persistent regressivity in the tax structure is bound up with the increasing relative power of large corporations within the corporate universe, as well as a shift in firm-level power relations. As large corporations become less disposed to investments that may indirectly benefit ordinary workers, they become more disposed to shareholder value enhancement that directly benefits the asset-rich. What this means is that the corporate tax structure is connected not only to rising corporate concentration but also to widening household inequality. (shrink)

This study examines the impact of corporate tax avoidance on board of directors and chief executive officer reputation. Our regression results show that when firms engage in tax avoidance, both directors and CEOs, on average, are rewarded by improvements in their reputations as proxied by an increased number of outside board seats. In particular, both independent directors and non-CEO executive directors undergo positive changes in reputation. We also find that CEOs of tax-aggressive firms experience enhanced reputations by gaining extra board (...) seats. Our main regression results hold based on additional analyses. Overall, this study provides important empirical evidence confirming an association between tax avoidance and the individual reputations of directors and CEOs. (shrink)

This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations from the Kinder, Lydenberg, and Domini database over the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the (...) CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance. (shrink)

The Pathways Commission calls on accounting educators to develop students’ skills in ethical judgment and decision making, but there is uncertainty about how best to accomplish this task. We test if participation in Volunteer Income Tax Assistance programs is positively associated with students’ ethical judgment and decision making. Using a questionnaire administered to students participating in VITA and students not participating in VITA at seven universities, we form multiple measures of students’ ethical judgment and students’ ethical decision making. Regression analyses (...) reveal that VITA participation is positively and significantly associated with ethical judgment and, in certain cases, is also positively and significantly associated with ethical decision making, even after controlling for other determinants including completion of ethics courses. We conclude that VITA programs can be effective educational interventions to promote ethical development in students. Our study adds to the growing literature on positive student outcomes associated with VITA participation, provides empirical evidence to support the tenets of situated learning and service-learning theories, and contributes to the development of effective ethics education. (shrink)

This study contributes to the limited literature on VAT’s impact on student populations by assessing the financial strain on university students in Oman. The research provides novel insights into policymaking, suggesting VAT exemptions for essential educational goods and proposing financial literacy programs for mitigating the adverse effects of VAT which employs chi-square tests and regression analysis to quantify the financial effects of VAT on students' purchasing behavior, revealing that VAT negatively impacts purchasing power with a statistically significant p-value (< 0.05). (...) The findings highlight substantial financial strain on students, particularly those in lower-income brackets, prompting policy recommendations for VAT exemptions on essential educational goods and the inclusion of financial literacy programs aimed at helping students mitigate the tax's adverse effects. This study evaluates the financial implications of the Value Added Tax (VAT) introduced in Oman in 2021, focusing on its impact on consumer behavior among university students at A’sharqiyah University. Utilizing a quantitative methodology, including chi-square tests and regression analysis, and a sample of 53 students, the research investigates the effects of VAT on purchasing power and consumption patterns. The findings demonstrate a significant disruption to students' financial capacity, with the majority reporting challenges in affording essential educational materials. By contributing to the limited body of literature on VAT’s effects on low-income populations, this study provides valuable insights into how students rationalize their consumption and cope with increased financial strain. Policy recommendations include VAT exemptions for educational goods and the implementation of comprehensive financial literacy programs to help vulnerable groups manage the tax's adverse effects. (shrink)

This paper focuses specifically on how religions shape attitudes towards ethics of tax evasion. Firstly, the paper begins with an overview of the four views on the ethics of tax evasion that have emerged over the centuries, then goes on to review some of the theoretical and empirical literature on the subject. The empirical part of the study examines attitudes toward tax evasion in 57 countries from the perspectives of six religions using the data from Wave 6 of the World (...) Values Survey. The sample population is more than 52,000. More than a dozen demographic variables were examined. The results study found that attitude toward cheating on taxes does differ by religion. (shrink)

This study examines the impact of board of director gender diversity on corporate tax aggressiveness. Based on a sample of 418 U.S. firms covering the 2006–2009 period, our ordinary least squares regression results show a negative and statistically significant association between female representation on the board and tax aggressiveness after controlling for endogeneity. Our results are consistent across several measures of tax aggressiveness and additional robustness checks.

In order to understand how the environment influences business owner/managers’ attitudes towards tax morale, we build a theoretical model based on a neo-institutionalist framework. Our model combines three complementary perspectives on institutions—normative, cultural–cognitive and regulatory–instrumental. This enables a broader understanding of factors that influence business owner–managers’ attitudes towards tax evasion. We test the resulting hypotheses using regression analysis on survey data on business owner/managers in Latvia—a transition country, which has undergone massive institutional changes since it was part of the Soviet (...) Union over 25 years ago. We find that legitimacy of the tax authorities and the government, feeling of belonging to the nation and perceptions of the risk and severity of punishment are all associated with higher tax morale for business owners and managers. (shrink)

The main aim of this paper is to investigate the micro and macro predictors of Portuguese willingness to pay (WTP) more taxes to bolster funds channelled to the National Health Service (NHS). An online questionnaire was used to collect data from 584 Portuguese citizens. The statistical analysis was performed through the application of logistic regressions. The research shows that willingness to support increasing taxes depended on socioeconomic, behavioural, and psychological factors. The WTP more taxes to finance the NHS were associated (...) with younger ages, life satisfaction and dispositional optimism, satisfaction with the NHS performance, current perceived risk exposure, and risk orientation. Identifying and understanding the main influencing factors associated with WTP more taxes for NHS is essential to assist policy-makers in developing healthcare reforms. Decision-makers may take this opportunity to improve the NHS since those who ultimately benefit from the measures can provide an additional source of health financing. (shrink)

We investigate whether the geographic concentration of non-EU immigrants in the various Italian provinces affects labour tax avoidance practices adopted by firms located in the same provinces, as well as in the neighbouring provinces, and operating in construction and agriculture industries that mostly employ immigrants in Italy. For this purpose, we develop a LTAV proxy based on the financial accounting information of a sample of 993,606 firm-years, disseminated throughout the 108 Italian provinces, over the period 2008–2016. Our results, based on (...) a Spatial Durbin Model panel regression, reveal a statistically significant positive association between the concentration of non-EU immigrants and LTAV at province level, as well as the presence of spillover effects among neighbouring provinces. Our findings are robust to several additional analyses, including instrumental variable estimations. Our study provides empirical support to previous structuralist or marginalization theories holding that socioeconomically marginalized groups, such as non-EU immigrants, are more likely to be involved in labour exploitation practices, which could underlie our LTAV outcomes. Furthermore, it supports the need for tax authorities to strengthen labour inspections, coordinated at national level, especially in those contexts where non-EU immigrants are mostly employed. On the other hand, a greater social integration, assistance, and recognition of rights of immigrants may help to alleviate their situation of weakness that makes them more vulnerable to LTAV practices. Finally, tackling LTAV, associated with the underemployment of immigrants, may prevent its negative effects for society arising from the reduction of public resources to sustain the social welfare and finance public goods and services. (shrink)

New Threats to Freedom In the twentieth century, free people faced a number of mortal threats,ranging from despotism, fascism, and communism to the looming menace of global terrorism. While the struggle against some of these overt dangers continues, some insidious new threats seem to have slipped past our intellectual defenses. These often unchallenged threats are quietly eroding our hard-won freedoms and, in some cases, are widely accepted as beneficial. In New Threats to Freedom, editor and author Adam Bellow has assembled (...) an all-star lineup of innovative thinkers to challenge these insidious new threats. Some leap into already raging debates on issues such as Sharia law in the West, the rise of transnationalism, and the regulatory state. Others turn their attention to less obvious threats, such as the dogma of fairness, the failed promises of the blogosphere, and the triumph of behavioral psychology. These threats are very real and very urgent, yet this collection avoids projecting an air of doom and gloom. Rather, it provides a blueprint for intellectual resistance so that modern defenders of liberty may better understand their enemies, more effectively fight to preserve the meaning of freedom, and more surely carry its light to a new generation. What are the new threats to freedom? when has authority not claimed, when imposing trammels and curbs on liberty, that it does so for a wider good and a greater happiness?” —Christopher Hitchens “The regulatory state amounts to a regressive tax that penalizes small independent producers and protects the status quo.” —Max Borders “Europe tends to favor stability over democracy, America democracy over stability.” —Daniel Hannan “The value of free expression is perceived to be at odds with goals that were considered ‘more important,’ like inclusiveness, diversity, nondiscrimination, and tolerance.” —Greg Lukianoff “The masses cannot ultimately be free: only the individual can be.” —Robert D. Kaplan “That old bugbear of postwar sociology—the mob-self—is now a reality. In a participatory/popularity culture, the freedom to think and act for ourselves becomes harder and harder to achieve.” —Lee Siegel “As traditional marriage declines, the ranks of single women are growing, and increasingly these women are substituting the security of a husband with the security of the state.” —Jessica Gavora “Ending the freedom to fail is a mean-spirited attack on the freedom to succeed.” —Michael Goodwin “The only solution to the new threats to American press freedom lies in organized resistance.” —Katherine Mangu-Ward “The new behaviorism isn’t interested in protecting people’s freedom to choose; on the contrary, its core principle is the idea that only by allowing an expert elite to limit choice can individuals learn to break their bad habits.” —Christine Rosen “There’s a world of Travis Bickles out there, and they’re not driving cabs. They’re reading blogs.” —Ron Rosenbaum “The first amendment ensures not that speech will be fair, but that it will be free. It cannot be both.” —David Mamet Join the conversation about these issues at www.newthreatstofreedom.com. (shrink)

The Panama Papers (2016), Paradise Leaks (2017), and Pandora Papers (2021) have revealed the extensive practice of corporate tax avoidance. Yet, the tax behavior of companies claiming to be “socially responsible” has been less examined. This study examines the association between corporate social responsibility disclosure (CSRD) and tax avoidance, particularly in developing economies, focusing on Sub-Saharan Africa (SSA). By analyzing data from 600 firm-year observations across 13 SSA countries using panel quantile regression, we found a negative relationship between CSRD, which (...) includes ethical, social, and environmental dimensions, and tax avoidance. This aligns with legitimacy theory, indicating that firms are increasingly adopting CSR transparency to meet societal expectations and gain stakeholder trust, avoiding socially irresponsible behaviors. Furthermore, the quality of national governance significantly moderates the CSRD–tax avoidance relationship, supporting the concept of institutional isomorphism. This evidence is valuable for professionals and policymakers and encourages further research to deepen and broaden these findings. (shrink)

El autor aborda la tendencia del crecimiento del capital por encima de la expansión económica, que ha generado una excesiva desigualdad, mostrando que esto además ha coincidido con el retroceso en el estado de bienestar, incidiendo en las políticas nacionales y por ello generando una transformación del estatus de ciudadano hacia un productor de bienes y consumidor. Los argumentos se dirigen a mostrar cómo esta situación contradice los principios de protección de las mínimas condiciones sociales y económicas esgrimidos por la (...) declaración universal de los derechos humanos y el modo como el capital internacional incide en las decisiones políticas transformando el concepto tradicional de soberanía y de ciudadanía.Se evidencia pues una necesidad de decisiones que, en términos políticos impongan cargas económicas al capital, sobre todo al internacional. In this paper, I will show how the tendency to a bigger growth of capital than the one of the overall economy has generated an excessive inequity. I will also show how this is linked to a regression in the welfare state and the transformation of the citizen into a producer of goods and a consumer. I will try to show that this situation contradicts the principles of protection of the social and economic minimal conditions stated by the Universal Declaration of Human Rights and how international capitals influence political decisions and how it helps to transform the traditional concepts of sovereignty and citizenship. It is then evident that it is necessary to make political decisions to impose taxes to capital in particular to the international one. (shrink)

This study investigates the conditions under which host country portfolios are more likely to regularize corporate tax behavior. We use a sample comprising data on Japanese multinationals covering 2004 to 2014 to examine the relationship between foreign direct investment host country portfolios and tax avoidance from the perspectives of investor protection and ethical standards. Our multivariate regression results show that the number of countries with strong investor protection/high ethical standards in the FDI host country portfolio is negatively related to tax (...) avoidance. We also find that the effect of investor protection/ethical standards is less pronounced when the degree of indulgence is high. Further analyses show that the relationships we find are affected by disclosure requirements, local regulations, and accounting standards. These findings remain unchanged after several sensitivity checks. Overall, this study contributes to the business ethics literature by showing that FDI host country investor protection and ethical standards are external monitoring mechanisms for mitigating tax avoidance by multinationals. (shrink)

Unaccompanied refugee youth, who as children fled their countries to seek asylum in a foreign country without the company of an adult legal caretaker are described as being in a vulnerable situation. Many of them struggle with mental reactions to traumatic events experienced pre-migration, and to the daily hassles they face after being granted asylum and residence. Despite continuous high levels of mental health problems URY demonstrate remarkable agency and social mobility in the years after being granted asylum in their (...) destination countries. A sense of subjective well-being may enable resilient outcomes in people exposed to past or ongoing adversities. To fill the gap in the research literature about positive psychological outcomes among URY, the overall aim of this study was to explore the longitudinal associations between SWB and two taxing acculturation hassles: perceived discrimination and ethnic identity crisis. Three annual waves of self-report questionnaire data were collected from a population-based sample of URY; n = 581, Mage = 20.01, Mlength of stay = 4.63, 82 % male, mainly from Afghanistan, Somalia, Iraq, and Sri Lanka. The longitudinal associations between SWB, perceived discrimination and ethnic identity crisis across time were analyzed using auto-regressive cross-lagged modeling. The results revealed that perceived discrimination, but not ethnic identity crisis, negatively predicted subsequent levels of SWB. More importantly, high levels of SWB at one timepoint predicted decreases in both discrimination and ethnic identity crisis at subsequent timepoints. Further, increases in SWB from one timepoint to the next was associated with significant co-occurring decreases in both discrimination and ethnic identity crisis, and vice versa. Despite the negative effect of perceived discrimination on SWB, promoting SWB in URY can protect them from future hazards of acculturation hassles in complex ways. We underscore the need for more research on SWB among URY and other refugee youth. We further discuss the potential of SWB to foster resilient outcomes in young refugees and suggest that interventions to strengthen SWB among them should consider their transnational and multicultural realities and experiences. (shrink)

ObjectiveAnti-epidemic work against coronavirus disease has become routine work in China. Our study was intended to investigate the emotional and psychological state of healthcare workers and look for the association between sociodemographic factors/profession-related condition and emotional state.MethodsA cross-sectional survey was conducted online among healthcare workers from various backgrounds. Symptoms of anxiety and depression were assessed by the Chinese versions of the seven-item Generalized Anxiety Disorder and the nine-item Patient Health Questionnaire, respectively. Supplementary questions were recorded to describe the participants’ information (...) about workplace violence, profession, and attitude related to the COVID pandemic. Wherever suitable, independent t-test, and one-way ANOVA were performed to detect group differences of GAD-7 and PHQ-9 total scores after grouping by sociodemographic variables, respectively, such as age, gender, marital status, educational level, after-tax income, department category, job title, experience of workplace violence, and anti-epidemic participation. Multiple linear regression analyses were utilized in order to look for the potential associated factors of GAD-7 and PHQ-9 total scores.ResultsA total of 2,139 questionnaires with valid response were completed. Approximately 86.44% of participants had minimal symptoms of anxiety, 11.08% mild, 1.59% moderate, and 0.89% severe. Meanwhile, 81.34% had minimal symptoms of depression, 14.07% mild, 2.90% moderate, 1.17% moderately severe, and 0.51% severe. Student’s t-test showed that participants with female gender, with experience of workplace violence scored higher on both GAD-7 and PHQ-9, and participants with experience of anti-epidemic front-line work during pandemic scored lower on both GAD-7 and PHQ-9. ANOVA showed that participants aging from 31 to 40, with higher educational level, with middle level of annual after-tax income, with department of internal medicine or surgery, or with middle level of job title scored higher on both GAD-7 and PHQ-9. Regression analyses showed that female gender, high job title, and the experience of workplace violence positively were associated with anxiety or depression. Doctoral education, department, job enthusiasm, and professional self-identity were negatively associated with anxiety or depression. Additionally, psychological support was negatively associated with depression.ConclusionAs the epidemic prevention and control against COVID-19 become normalized in China, emotional state of healthcare workers deserves extensive attention. Our study revealed that gender, educational level, department category, job title, the experience of workplace violence, job enthusiasm, and professional self-identity are the most important influencing factors of physician’s anxiety and depression. Self-tailored psychological intervention should be based on the predisposing factors above to mentally prepare healthcare workers for this long-lasting battle against COVID-19. (shrink)

Mencian benevolent government intervenes dramatically in many ways in the marketplace in order to secure the material well-being of the population, especially the poor and disadvantaged. Mencius considers this sort of intervention to be appropriate not just occasionally when dealing with natural disasters, but regularly. Furthermore, Mencius recommends shifting from regressive to progressive taxes. He favors reduction of inequality so as to reduce corruption of government by the wealthy, and opposes punishment for people driven to crime by destitution. Mencius (...) thinks government should try to improve the character of the population by preventing or relieving poverty, by setting a good example, and by teaching people to respect and care for each other. He considers a government to be legitimate only if it has the support of the people. His recommended foreign policy is approximately the same as his recommended domestic policy: set a good example and enhance the material wellbeing and moral values of one’s own people so that they will enthusiastically support their country, while foreigners will long to immigrate. These are policies of today’s left. Mencius was a radical reformer in his own day. His description of benevolent government shows that he is an extreme liberal by contemporary standards, too. (shrink)

Is it unethical to advertise lotteries? Many citizens think that states should not be actively promoting and encouraging the public tospend hard-earned dollars on a bet that they are virtually guaranteed to lose. Perhaps more importantly, business ethicists are concerned that lottery advertising may be targeting the most vulnerable markets: households with the lowest income and education levels. If this were true, then it would increase the already disproportionately large burden of lottery taxes on the poor. Fortunately, our research finds (...) no evidence to support the contention that advertising is responsible for high rates of lottery participation and expenditures by lower income groups or that low-income groups are more affected by advertising than high-income groups. On the contrary, awareness of lottery advertising seems to be associated with a higher probability to play Lotto only for the middle income group. This means that lottery advertising may actually reduce the regressivity of lottery taxes. (shrink)

Justice requires that high consumption in affluent societies be slowed down for the sake of eradicating extreme poverty in the developing world and improving the condition of its very moderate consumers. A slowdown of high consumption for the sake of ending worldwide poverty can be realized through a social regulation of the global economy. This social regulation should include labor standards, environmental measures, rules for global capital investments, and a distributive schema that shifts some of the wealth obtained from globalization (...) from the rich countries to the developing world. To avoid that the social regulation of the global economy would have a regressive impact on lower-income groups in the affluent societies, a progressive consumption tax should be adopted with a standard deduction large enough so that these groups would not have to pay any tax at all. Attempts to slow down high consumption through a social regulation of the global economy will meet two institutional limits, the sovereign state and capitalism. In the final instance, justice and joyful simplicity for all humans may require cosmopolitan democracy and socialism. (shrink)

This paper contributes to the understanding on the reasons that lead to entrepreneurship in other countries. We focus on expat-preneurs, those who decided to undertake business opportunities in other countries (before or after settling there). Using comparison analysis and logistic regression, we examine pre-departure and transitioned expat-preneurs’ demographic characteristics and push-pull factors that lead them to expatriate. From a survey conducted in 2015-2016 of 5,532 Lithuanians expatriated in 24 countries, a sample of 308 respondents with their own businesses abroad was (...) selected. This research contributes to the literature on expat-preneurs, with empirical evidence on pre-departure and transitioned self-initiated (SI) expat-preneurs. The results revealed that demographic features matter when studying such global entrepreneurs. It is a process experienced differently by males and females and, as such, it can be considered as gender selective. Thus, more pre-departure expat-preneurs are male than female, but there is a growing number of female transitioned expat-preneurs. Pre-departure expat-preneurs are older and less educated than transitioned ones and have been pushed to move abroad by issues such as political corruption or a non-supportive tax system, and are attracted by a higher possibility of self-realisation as well as the prestige of the host country. Meanwhile, transitioned expat-preneurs have been pushed to emigrate due to family reasons or too few employment opportunities in their home country. (shrink)

This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

Abstract: Many believe that, in addition to cognitive capacities, autonomous robots need something similar to affect. As in humans, affect, including specific emotions, would filter robot experience based on a set of goals, values, and interests. This narrows behavioral options and avoids combinatorial explosion or regress problems that challenge purely cognitive assessments in a continuously changing experiential field. Adding human-like affect to robots is not straightforward, however. Affect in organisms is an aspect of evolved biological systems, from the taxes of (...) single-cell organisms to the instincts, drives, feelings, moods, and emotions that focus human behavior through the mediation of hormones, pheromones, neurotransmitters, the autonomic nervous system, and key brain structures. We argue that human intelligence is intimately linked to biological affective systems and to the unique repertoire of potential behaviors, sometimes conflicting, they facilitate. Artificial affect is affect in name only and without genes and biological bodies, autonomous robots will lack the goals, interests, and value systems associated with human intelligence. We will take advantage of their general intelligence and expertise, but robots will not enter our intellectual world or apply for legal status in the community. -/- . (shrink)

Recycling carbon revenues as Equal Per Capita Carbon Dividends (ECDs) is thought to neutralise the two main objections to carbon pricing, namely that it is regressive and that it hinders the poor from meeting basic needs. This article focuses on the waste objection to carbon pricing plus ECDs. If the rationale for ECDs is to protect the consumption of the worst off, why pay carbon dividends to the rich as well? I examine three different normative arguments in favour of (...) ECDs. First, the argument of common ownership of the atmosphere, which can be based on both libertarianism and isolationist egalitarianism. Second, the argument that the rich are net contributors to ECDs through their carbon taxes. Third, a consequentialist argument focusing on the pragmatic advantages of ECDs, especially in terms of social acceptability and low information costs. I conclude that none of these arguments can provide a normative justification for ECDs. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Moral Dynamics of Economic Life: An Extension and Critique of Caritas in Veritate ed. by Daniel K. Finn, and: Rethinking Poverty: Income, Assets, and the Catholic Social Justice Tradition by James P. BaileyBrian HamiltonReview of The Moral Dynamics of Economic Life: An Extension and Critique of Caritas in Veritate EDITED BY DANIEL K. FINN New York: Oxford University Press, 2012. 166 pp. $85.35Review of Rethinking Poverty: Income, (...) Assets, and the Catholic Social Justice Tradition JAMES P. BAILEY Notre Dame, IN: University of Notre Dame Press, 2010. 176 pp. $30.00The academic study of Catholic social teaching has flowered in recent years. The moral vision elaborated over a century of official Catholic documents on social and political issues has proven attractive to a wide variety of scholars, providing a point of reference for interdisciplinary conversation. By bringing that vision into conversation with their respective disciplines, such scholars have gone a long way toward addressing one of the most common complaints about Catholic social teaching: that its proposals are too general and abstract. Two recent books, both working at the intersection of theology and economics, are a case in point.The Moral Dynamics of Economic Life, edited by Daniel Finn, synthesizes a conversation held in Rome in 2010 under the aegis of the Institute of Advanced Catholic Studies and the Pontifical Council for Justice and Peace. Theologians, philosophers, public policy experts, lawyers, businesspeople, and Church leaders gathered to discuss the significance of Benedict XVI’s social encyclical, Caritas in veritate, for the US context. Rather than simply reprinting the papers they discussed, the participants’ contributions were split up and reorganized along thematic lines. There are eleven chapters—on topics like reciprocity, development, and polarization in US political discourse—each composed of a series of two- to four-page essays from different scholars. It is a creative and surprisingly effective structure. No single argument is developed at any length, of course. But the essays, punchy and provocative, accomplish far more than one would think possible in so short a space. Taken together, they define the contours of a much richer conversation than a series of independent papers could have done. [End Page 205]James Bailey’s Rethinking Poverty provides a more sustained argument. Working within the moral framework provided by Catholic social teaching, Bailey argues that US public policy regarding poverty needs to focus less on income relief and more on asset ownership and development. He lays out his basic case for the “asset paradigm” in chapter 1. In the current system, asset-building assistance is provided almost exclusively to the nonpoor rather than to the poor since it is mediated primarily through the federal income tax—which the poor do not pay. Income assistance to the poor, though crucial in the short term, does nothing to address the root causes of endemic poverty in the United States. In fact, the regressive structure of asset-building assistance has itself played an important role in perpetuating and exacerbating the wealth gap in this country. In the next two chapters, Bailey lays out two complementary moral frameworks that support a policy shift toward an asset paradigm: Catholic social teaching and the “capabilities approach” developed by Martha Nussbaum and Amartya Sen. In the fourth chapter, Bailey surveys the history of racialized asset discrimination in US policy, demonstrating that the denial of asset-based assistance has been instrumental in creating enduring wealth disparities between white and black communities. In the fifth chapter, Bailey concludes by suggesting that an older, neglected American policy tradition did privilege an assets-based approach to poverty relief, and that tradition continues to be a viable option.Both books succeed, in my judgment, in rendering the principles and priorities of Catholic social teaching more concrete. Bailey’s main goal, obviously, is to recommend a specific policy orientation, and Moral Dynamics is full of practical suggestions: we should encourage conversations between theology and business schools at Catholic universities (89, 135); we should give more attention to empirical measures of well-being and development beyond narrowly economic ones like the gross domestic product (92–98); we should work to redefine the standard of “reasonableness” in the common... (shrink)

Taxation is more than one thing. Taxes can be levied in various ways on various things, with varying effects on a culture and an economy, and raising different challenges of justification.

The Altdeutsche Textbibliothek [Old German Text Library] is the series of editions of German medieval texts with the richest history. Foundedin 1881 by Hermann Paul, it has been edited by leading Germanists- Georg Beasecke, Hugo Kuhn, Burghart Wachinger. Since 2001, responsibility for the series has rested with Christian Kiening. In the meantime, the series comprises some 120 volumes, with an exemplary combination of closeness to the original manuscript(s) with ease of reading, philological accuracy with concern for university teaching. It includes (...) recognised editions of "classical" authors from around 1200- some with commentary- but also presents veritable editions of authors' works (Notker the German) and high-quality new editions (Eckenlied, Heinrich von dem Türlin). (shrink)

Die ATB ist die traditionsreichste Editionsreihe der germanistischen Mediävistik. Begründet 1881 von Hermann Paul, wurde sie von führenden Fachvertretern, Georg Baesecke, Hugo Kuhn, Burghart Wachinger, betreut. Seit 2001 liegt die Verantwortung in den Händen von Christian Kiening. Die mittlerweile etwa 120 Bände verknüpfen exemplarisch Handschriftennähe und Lesbarkeit, wissenschaftliche Arbeit am Text und Blick auf die akademische Lehre. Sie umfassen anerkannte, zum Teil kommentierte Ausgaben 'klassischer' Autoren der Zeit um 1200, aber auch veritable Werkausgaben (Notker der Deutsche) und anspruchsvolle Neueditionen (Eckenlied, (...) Heinrich von dem Türlin). (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy and Rhetoric 36.3 (2003) 177-188 [Access article in PDF] Chaïm Perelman's "First Philosophies and Regressive Philosophy":Commentary and Translation David A. Frank Michelle K. Bolduc Chaïm Perelman's 1949 article, "First Philosophies and Regressive Philosophy," has remained unavailable to readers unable to read French. Our commentary and translation is intended to provide English readers access to the context, influences, and themes that make the article an extraordinarily important (...) work in the history of twentieth-century rhetoric. In this article, Perelman offers a powerful critique of first philosophies and anticipates the problems of radical postmodernity. "First Philosophies" remains a strikingly elegant attempt to foil what Foucault (1984, 41-42) has called the "Enlightenment blackmail of reason," the assumption held by logical positivists and radical skeptics that if reason does not yield absolute and eternal Enlightenment knowledge, there can be no knowledge.Perelman and Lucie Olbrechts-Tyteca's New Rhetoric project avoids Enlightenment blackmail by charting a third way between logical positivism and radical relativism, and "First Philosophies" sets forth the project's philosophical blueprint. Commencing in 1947 and culminating in 1958 with the publication of Traité de l'argumentation: La nouvelle rhétorique, Perelman and Olbrechts-Tyteca sought, discovered, and developed a philosophical system designed as a rapprochement between dialectic (reason and logic) and rhetoric (the art of adapting arguments to audiences). Historians of rhetoric judge the work a "grand revolution" (Meyer 1999, 259), believing it marks a rhetorical renaissance in Europe, and suggest nothing like it will appear for another 100 years after its publication (Johnstone 1971). The New Rhetoric project influenced Gadamer and a host of post-war European and American thinkers (Mootz 1998). Michael Leff calls the 1970 English translation of Traité a "bombshell" (1994, 510). Beyond its historical importance, Crosswhite suggests that the New Rhetoric project is "the single most important event in contemporary rhetorical theory" (1996, 35)and "First Philosophies" marks Perelman's turn from logical [End Page 177] positivism to rhetoric, offering prescient answers to the post-World War II crises of reason, and the ideas in the article provide the Traité'sphilosophical glue (see in particular the English translation, 62).Perelman joined many post-war theorists, including Horkheimer and Adorno (1972), in the resistance to the reign of a disembodied Enlightenment rationality. However, Perelman identified what Habermas (1987, 119) would later call the "performative contradiction" in the conclusion that radical skepticism was the only alternative to Enlightenment rationality. In "First Philosophies," Perelman responds directly to Sartre's 1943 Being and Nothingness (198; see translation below) by exposing the failure of radical skeptics to see that they had been held hostage by Enlightenment blackmail in accepting the Enlightenment criterion for truth, rejecting it, and then making skepticism an absolute. Indeed, "First Philosophies" navigates from this performative contradiction to chart a third way between Enlightenment rationality and radical skepticism with an approach that he labels regressive philosophy. Regressive philosophy, Perelman argues, provides the human community with a mode of philosophical reasoning located between the extremes of Enlightenment rationality and radical skepticism. In this space between extremes, Perelman identifies contingent truths and values dependent on a rhetorical mode of reasoning, one making moral judgments possible.To best understand "First Philosophies," we recognize the importance of historical context in the development of social theories of knowledge (see Delacampagne 1999; Kennedy 1999). The intellectual networks in which philosophers operate also influence the development of philosophical systems, as Randall Collins has aptly documented. In addition to historical context and intellectual networks, Frederick Beiser has recently noted: "[t] he best introduction to any philosophy is the biography of the person who created it" (1999, 5). He argues that textual analysis alone cannot illuminate the motivation or meaning of a philosophy. A sense of Perelman's biography and the cultural influences that gave rise to "First Philosophies" are necessary for a proper understanding of its themes. For Perelman, the primary intellectual exigencies of the post-war period were the interrelated crises of justice, philosophical reasoning, and responsibility to which "First Philosophies" is a... (shrink)

This paper offers an ethnomethodological clarification of Husserl's concepts of Galilean physics and regressive inquiry. It employs the reader's textual-practical operationalization of these concepts. With the use of a simple optical prism as a perspicuous case of a scientific instrument, the reader will be asked and instructed to make a self-reflexive inquiry into the practical contingencies of the prismatic field of reflection. The reader will discover that the geometric structures of the reflective field of the prism is an achievement (...) and formalization of the reader's own operatlonalizations. I named these discoverable discovering operationspraxioms or practical axioms — the pre-scientific contingencies of the geometric structures of prismatic reflection. (shrink)

Major recent interpretations of Kant's first "critique" (wolff, Strawson, Bennett) have taken his transcendental deduction to be an argument from the fact of consciousness to the existence of an objective world. I argue that it is unclear such an argument can succeed and there are overwhelming reasons to believe kant understood his deduction as having a very different form, namely as moving from the premise that there is empirical knowledge to the conclusion that there are universally valid pure categories. Detailed (...) support for this contention is offered in an analysis of the second edition version of the deduction. (shrink)

Husserl investigated the topic of childhood in a small number of research manuscripts, produced around the 1930s. This essay first presents its rationale for addressing the issue – which was essentially to examine more closely the phenomenon of Einfühlung in the context of his inquiry into intersubjectivity – and illustrates the method of Rückfrage that guided his research. It then offers a reading of Husserl’s phenomenological descriptions of childhood and the related conceptual distinctions, organizing them under the following headings: a. (...) second childhood (das wirkliche Kind); b. Urkindheit, or primal childhood which, in turn is subdivided into: b1. first childhood outside the womb and b2. intrauterine life; c. procreation or generation (Zeugung), from the UrIch to the VorIch. Throughout this reverse reconstruction, a particular focus is given to the importance of the notion of Paarung (coupling or pairing) at all levels of the ego's constitution. The self-constitution of the ego (Ich) always implies a relationship – which differs as a function of the child's specific stage of development – with all that is alien to the ego (Ichfremdes), right back to the unattainable, yet constitutive alterity of birth. (shrink)