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)

The twenty‐six‐year‐old patient requested a prophylactic bilateral mastectomy with reconstruction because of an extensive family history of cancer. She reported that she had developed melanoma at twenty‐five; that her mother, sister, aunts, and a cousin all had breast cancer; that a cousin had ovarian cancer at nineteen; and that a brother was treated for esophageal cancer at fifteen. The treating team was skeptical about this history, and they could find no documentation of the patient's reported melanoma. The surgeon wrote the (...) patient's primary care physician, explaining that he had seen the patient and planned to proceed with the bilateral mastectomy and reconstruction. The primary care physician responded that he was unable to substantiate several of the patient's claims; some of his colleagues believed the family history to be fabricated. Trying to make sense of the discrepancies, the genetic counselor called a counselor colleague who had met with this patient. The colleague suggested that the in‐house genetic counselor “google” the patient. The search revealed two Facebook pages linked to the patient. In one, apparently a personal profile, the patient stated that in addition to battling stage four melanoma, she had recently been diagnosed with breast cancer. She provided a link to a site where she solicited donations to attend a summit for young cancer patients. The other Facebook page featured numerous pictures of her with a bald head, as though she has been through chemotherapy. The genetic counselor showed the Facebook pages to the surgeon, who then decided not to operate. Should health care professionals “google” their patients? (shrink)

We can understand viewed scenes and extract task-relevant information within a few hundred milliseconds. This process is generally supported by three cortical regions that show selectivity for scene images: parahippocampal place area (PPA), medial place area (MPA) and occipital place area (OPA). Prior studies have focused on the visual information each region is responsive to, usually within the context of recognition or navigation. Here, we move beyond these tasks to investigate gaze allocation during scene viewing. Eye movements rely on a (...) scene’s visual representation to direct saccades, and thus foveal vision. In particular, we focus on the contribution of OPA, which is i) located in occipito-parietal cortex, likely feeding information into parts of the dorsal pathway critical for eye movements, and ii) contains strong retinotopic representations of the contralateral visual field. Participants viewed scene images for 1034 ms while their eye movements were recorded. On half of the trials, a 500 ms train of five transcranial magnetic stimulation (TMS) pulses was applied to the participant’s cortex, starting at scene onset. TMS was applied to the right hemisphere over either OPA or the occipital face area (OFA), which also exhibits a contralateral visual field bias but shows selectivity for face stimuli. Participants generally made an overall left-to-right, top-to-bottom pattern of eye movements across all conditions. When TMS was applied to OPA, there was an increased saccade latency for eye movements toward the contralateral relative to the ipsilateral visual field after the final TMS pulse (400ms). Additionally, TMS to the OPA biased fixation positions away from the contralateral side of the scene compared to the control condition, while the OFA group showed no such effect. There was no effect on horizontal saccade amplitudes. These combined results suggest that OPA might serve to represent local scene information that can then be utilized by visuomotor control networks to guide gaze allocation in natural scenes. (shrink)

The radical evolutionary step that divides human decision-making from that of nonhumans is the ability to excite the reward process for its own sake, in imagination. Combined with hyperbolic over-valuation of the present, this ability is a potential threat to both the individual's long term survival and the natural selection of high intelligence. Human belief is intrinsically or under-founded, which may or may not be adaptive.

Introduction George Loewenstein, Daniel Read, and Roy F. Baumeister P _L sychology and economics have a classic love-hate relationship. ...

This paper examines people's reasoning about identity continuity and its relation to previous research on how people value one-of-a-kind artifacts, such as artwork. We propose that judgments about the continuity of artworks are related to judgments about the continuity of individual persons because art objects are seen as physical extensions of their creators. We report a reanalysis of previous data and the results of two new empirical studies that test this hypothesis. The first study demonstrates that the mere categorization of (...) an object as “art” versus “a tool” changes people's intuitions about the persistence of those objects over time. In a second study, we examine some conditions that may lead artworks to be thought of as different from other artifacts. These observations inform both current understanding of what makes some objects one-of-a-kind as well as broader questions regarding how people intuitively think about the persistence of human agents. (shrink)

Several quantitative surveys have been conducted internationally to gather empirical information about physicians’ general attitudes towards health care rationing. Are physicians ready to accept and implement rationing, or are they rather reluctant? Do they prefer implicit bedside rationing that allows the physician–patient relationship broad leeway in individual decisions? Or do physicians prefer strategies that apply explicit criteria and rules?

Presented alongside these seminal essays are aphoristic fragments from Simmel’s last journal, providing a beguiling look into the mind of one of the twentieth century’s greatest thinkers.

This volume provides, for the first time, multidisciplinary perspectives on the problem of awareness of deficits following brain injury.

While deductive validity provides the limiting upper bound for evaluating the strength and quality of inferences, by itself it is an inadequate tool for evaluating arguments, arguing, and argumentation. Similar remarks can be made about rhetorical success and dialectical closure. Then what would count as ideal argumentation? In this paper we introduce the concept of cognitive compathy to point in the direction of one way to answer that question. It is a feature of our argumentation rather than my argument or (...) your argument. In that respect, compathy is like the harmonies achieved by an accomplished choir, the spontaneous coordination of athletic teamwork, or the experience of improvising jazz musicians when they are all in the flow together. It is a characteristic of arguments, not a virtue that can be attributed to individual arguers. It makes argumentation more than just the sum of its individual parts. The concept of cognitive compathy is brought into focus by locating it at the confluence of two lines of thought. First, we work up to the concept of compathy by contrasting it with empathy and sympathy in the context of emotions, which is then transplanted into epistemic, cognitive, and argumentative soil. Second, the concept is analytically linked to ideal argumentation by way of authenticity in communication. In the final section, we explore the extent to which argumentative virtues are conducive to producing compathetic argumentation, but reach the unhappy conclusion that the extra value of compathetic argumentation also transcends the evaluative reach of virtue argumentation theory. (shrink)

We read with interest the extended essay published from Riisfeldt and are encouraged by an empirical ethics article which attempts to ground theory and its claims in the real world. However, such attempts also have real-world consequences. We are concerned to read the paper’s conclusion that clinical evidence weakens the distinction between euthanasia and normal palliative care prescribing. This is important. Globally, the most significant barrier to adequate symptom control in people with life-limiting illness is poor access to opioid analgesia. (...) Opiophobia makes clinicians reluctant to prescribe and their patients reluctant to take opioids that might provide significant improvements in quality of life. We argue that the evidence base for the safety of opioid prescribing is broader than that presented, restricting the search to palliative care literature produces significant bias as safety experience and literature for opioids and sedatives exists in many fields. This is not acknowledged in the synthesis presented. By considering additional evidence, we reject the need for agnosticism and reaffirm that palliative opioid prescribing is safe. Second, palliative sedation in a clinical context is a poorly defined concept covering multiple interventions and treatment intentions. We detail these and show that continuous deep palliative sedation is a specific practice that remains controversial globally and is not considered routine practice. Rejecting agnosticism towards opioids and excluding CDPS from the definition of routine care allows the rejection of Riisfeldt’s headline conclusion. On these grounds, we reaffirm the important distinction between palliative care prescribing and euthanasia in practice. (shrink)

The twenty‐six‐year‐old patient requested a prophylactic bilateral mastectomy with reconstruction because of an extensive family history of cancer. She reported that she had developed melanoma at twenty‐five; that her mother, sister, aunts, and a cousin all had breast cancer; that a cousin had ovarian cancer at nineteen; and that a brother was treated for esophageal cancer at fifteen. The treating team was skeptical about this history, and they could find no documentation of the patient's reported melanoma. The surgeon wrote the (...) patient's primary care physician, explaining that he had seen the patient and planned to proceed with the bilateral mastectomy and reconstruction. The primary care physician responded that he was unable to substantiate several of the patient's claims; some of his colleagues believed the family history to be fabricated. Trying to make sense of the discrepancies, the genetic counselor called a counselor colleague who had met with this patient. The colleague suggested that the in‐house genetic counselor “google” the patient. The search revealed two Facebook pages linked to the patient. In one, apparently a personal profile, the patient stated that in addition to battling stage four melanoma, she had recently been diagnosed with breast cancer. She provided a link to a site where she solicited donations to attend a summit for young cancer patients. The other Facebook page featured numerous pictures of her with a bald head, as though she has been through chemotherapy. The genetic counselor showed the Facebook pages to the surgeon, who then decided not to operate. Should health care professionals “google” their patients? (shrink)

In this paper we define the polyadic Pavelka algebras as algebraic structures for Rational Pavelka predicate calculus . We prove two representation theorems which are the algebraic counterpart of the completness theorem for RPL∀.

Die finanziellen Ressourcen im deutschen Gesundheitssystem sind begrenzt. Diese Mittelknappheit führt im Rahmen der ärztlichen Tätigkeit zu medizinischen, ökonomischen, juristischen und ethischen Problemen, welche sich in den kommenden Jahren weiter verschärfen dürften. Aus ethischer Perspektive sind die Probleme einer gerechten Verteilung knapper Ressourcen sowie mögliche Rollen- oder Gewissenskonflikte der ärztlichen Profession besonders relevant. Mit Hilfe von qualitativen Interviewstudien lässt sich der aktuelle ärztliche Umgang mit der Mittelknappheit in der klinischen Versorgung in seiner Komplexität und seinen ethisch relevanten Aspekten untersuchen. An (...) fünf Kliniken mit unterschiedlichem Versorgungsauftrag wurden Tiefeninterviews mit fünfzehn leitenden Ärzten in den Bereichen Intensivmedizin und Kardiologie durchgeführt. Die auf Tonband aufgezeichneten Interviews wurden nach dem Verfahren der Grounded Theory ausgewertet. Die Ärzte berichten ein heterogenes Spektrum von Einflussfaktoren, Konsequenzen und Reaktionen im Zusammenhang mit ihrem Handeln bei Mittelknappheit. Zuteilungskriterien wie der medizinische Nutzen oder die Kosteneffektivität werden von den befragten Ärzten sehr unterschiedlich interpretiert und führen damit möglicherweise zu inkonsistenten Allokationsentscheidungen. Gleichzeitig bestätigen die Untersuchungen aber auch, dass die Ärzte nicht leichtfertig mit den Allokationsentscheidungen umgehen, im Gegenteil: Die Mittelknappheit und die dadurch hervorgerufenen Verteilungsprobleme können zu Gewissenskonflikten, emotionalem Stress und Gefühlen der Überforderung führen. Um Lösungskonzepte für ethische Probleme im Umgang mit der Mittelknappheit in der klinischen Praxis entwickeln und erfolgreich implementieren zu können, müssen die in dieser Arbeit systematisch zusammengestellten Verständnisweisen, Einflussfaktoren und Konsequenzen im Zusammenhang mit dem Kostendruck berücksichtigt werden. (shrink)

This book provides an accessible, critical introduction to the three main approaches that dominated work in the philosophy of mathematics during the twentieth century: logicism, intuitionism and formalism.

Within bioethics as well as in broader clinical practice, support for transgender and gender‐questioning adolescent access to pubertal suppression has often relied heavily on the desire to prevent risky, self‐destructive, and suicidal behavior. We argue that framing justifications for access to puberty suppression in this way can actually be harmful to both individual patients as well as to the broader trans population. This justification for access to care makes such access precarious, limits its scope, and introduces perverse incentives to the (...) patient population that is being served. We go on to offer an alternative, positive defense of access to puberty‐blocking treatment for transgender youth grounded in the child's right to an open future. We argue that decisions related to pubertal suppression are both importantly weighty and potentially irreversible, and show why this justification is preferable to so‐called “informed consent” approaches. (shrink)

ZusammenfassungDie finanziellen Ressourcen im deutschen Gesundheitssystem sind begrenzt. Diese Mittelknappheit führt im Rahmen der ärztlichen Tätigkeit zu medizinischen, ökonomischen, juristischen und ethischen Problemen, welche sich in den kommenden Jahren weiter verschärfen dürften. Aus ethischer Perspektive sind die Probleme einer gerechten Verteilung knapper Ressourcen sowie mögliche Rollen- oder Gewissenskonflikte der ärztlichen Profession besonders relevant. Mit Hilfe von qualitativen Interviewstudien lässt sich der aktuelle ärztliche Umgang mit der Mittelknappheit in der klinischen Versorgung in seiner Komplexität und seinen ethisch relevanten Aspekten untersuchen. An (...) fünf Kliniken mit unterschiedlichem Versorgungsauftrag wurden Tiefeninterviews mit fünfzehn leitenden Ärzten in den Bereichen Intensivmedizin und Kardiologie durchgeführt. Die auf Tonband aufgezeichneten Interviews wurden nach dem Verfahren der Grounded Theory ausgewertet. Die Ärzte berichten ein heterogenes Spektrum von Einflussfaktoren, Konsequenzen und Reaktionen im Zusammenhang mit ihrem Handeln bei Mittelknappheit. Zuteilungskriterien wie der medizinische Nutzen oder die Kosteneffektivität werden von den befragten Ärzten sehr unterschiedlich interpretiert und führen damit möglicherweise zu inkonsistenten Allokationsentscheidungen. Gleichzeitig bestätigen die Untersuchungen aber auch, dass die Ärzte nicht leichtfertig mit den Allokationsentscheidungen umgehen, im Gegenteil: Die Mittelknappheit und die dadurch hervorgerufenen Verteilungsprobleme können zu Gewissenskonflikten, emotionalem Stress und Gefühlen der Überforderung führen. Um Lösungskonzepte für ethische Probleme im Umgang mit der Mittelknappheit in der klinischen Praxis entwickeln und erfolgreich implementieren zu können, müssen die in dieser Arbeit systematisch zusammengestellten Verständnisweisen, Einflussfaktoren und Konsequenzen im Zusammenhang mit dem Kostendruck berücksichtigt werden. (shrink)

Researchers of advanced technologies are constantly seeking new ways of measuring and adapting to user performance. Appropriately adapting system feedback requires accurate assessments of user performance. Unfortunately, many assessment algorithms must be trained on and use pre‐prepared data sets or corpora to provide a sufficiently accurate portrayal of user knowledge and behavior. However, if the targeted content of the tutoring system changes depending on the situation, the assessment algorithms must be sufficiently independent to apply to untrained content. Such is the (...) case for Interactive Strategy Training for Active Reading and Thinking (iSTART), an intelligent tutoring system that assesses the cognitive complexity of strategy use while a reader self‐explains a text. iSTART is designed so that teachers and researchers may add their own (new) texts into the system. The current paper explores student self‐explanations from newly added texts (which iSTART had not been trained on) and focuses on evaluating the iSTART assessment algorithm by comparing it to human ratings of the students’ self‐explanations. (shrink)

In this book, leading Christian political thinkers and practitioners critique the Rawlsian concepts of “justice as fairness” and “public reason” from the perspective of Christian political theory and practice. It provides a new level of analysis from Christian perspectives, including implications for such hot topics as the culture war.

In all facets of our lives, humans construct meaning to understand their place in the world and their relationships to one another and to broader environments. Within this semantic web, words, stor...

This book’s goal is to give an intellectual context for the following manuscript. -/- Includes bibliographical references and an index. Pages 1-123. 1). Philosophy. 2). Metaphysics. 3). Philosophy, German. 4). Philosophy, German -- 18th century. 5). Philosophy, German and Greek Influences Metaphysics. I. Hegel, Georg Wilhelm Friedrich -- 1770-1831 -- Das älteste Systemprogramm des deutschen Idealismus. II. Rosenzweig, Franz, -- 1886-1929. III. Schelling, Friedrich Wilhelm Joseph von, -- 1775-1854. IV. Hölderlin, Friedrich, -- 1770-1843. V. Ferrer, Daniel Fidel, 1952-. [Translation (...) from German into English of the-- Das älteste Systemprogramm des deutschen Idealismus.]. -/- Note: the manuscript is in the handwriting of G.W.F. Hegel, but the actual authorship is disputed. No date is given. Franz Rosenzweig made up the title as it is known today. He published the text in 1917. At that time, F. Rosenzweig thought F.W.J. Schelling was the author. No one has read this book for errors. As always, any errors, mistakes or oversights etc. are mine alone. Given a couple more years, I could improve this book. This is a philosophical translation and not a philological translation. Martin Luther who did the famous early translation of the Bible into German wrote in a letter, “If anyone does not like my translation, they can ignore it… (September 15, 1530)”. There are no ‘correct’ translations. Some are just better than other translations. -/- The Oldest Systematic Program of German Idealism. The German title is: Das Älteste Systemprogramm Des Deutschen Idealismus. This title was made up by Franz Rosenzweig in 1917, when he first published the manuscript. He found the manuscript in the Royal Library in Berlin in 1913. The manuscript suggested date is around 1796 and was done by handwriting research. However, the manuscript is not dated. The Prussian State Library auctioned in March 1913 from the auction of the house Liepmannssohn in Berlin a single sheet on the front and back with Hegel's cursive handwriting. The manuscript was lost during WWII. But Dieter Henrich found it again in 1979 in the “Biblioteka Jagiellonska” in Krakow (Poland), where it is today. Address: Jagiellonian Library, Jagiellonian University, al. Mickiewicza 22, 30-059 Cracow, Poland. Later research suggests that manuscript had come from the estate of Hegel’s student Friedrich Christoph Förster (1791-1868). He was one of the editors of Hegel’s posthumous works and most likely had access to a number of Hegel’s manuscripts. This text actually being one of them. Hegel traveled around Bohemia with Marie and Friedrich Christoph Förster around the year 1820-21 (see Klaus Vieweg). -/- Philosophical mystery -- who is the author or authors of this text? -/- Take a plunge into the deep and cold waters. Maybe a quagmire or quandary, but decidedly interesting. This project is to contextualize an old handwritten manuscript which is about 225 years old. The actual author is a mystery. I offer my own assessment. You can make your own assessments. The mystery has continued to unfold since 1917. There is plenty to read. Otherwise, think about the authorship and read more of the German philosophers and authors from this period and enjoy the depth of thinking and philosophizing. On one hand, there is just the sheer fun in the puzzle of the authorship questions; and on the other hand, these are the alluring thoughts that lead to the nascent stage of German Idealism and our intellectual heritage. There is no end to the accolades for this group of philosophers. A heritage that we still hear in in our attempts to move forward into our future. -/- Do your own astute exegesis (ἐξήγησις) as all paths are still open. Let your thought take to the wings of what is called thinking with this text. Critical encounters (Auseinandersetzung, or a Gegenüberstellung) with at least: Friedrich Hölderlin (1770-1843) Friedrich Wilhelm Joseph Schelling (1775-1854), and Georg Wilhelm Friedrich Hegel (1770-1831) --- starts here! German Idealism. We are not going to study this situation endlessly, instead we make some broad strokes and provide you a general context. You are allowed to read between the lines too. Goal: to understand the overall affinity and differences between the intellectuals of this period in German history; and to come to grips with this demanding text within its large scholarly context in the last 100 years. There are no final answers. (shrink)