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)

This paper introduces the new novel four-parameter Weibull distribution named as the Marshall–Olkin alpha power Weibull distribution. Some statistical properties of the distribution are examined. Based on Type-I censored and Type-II censored samples, maximum likelihood estimation, maximum product spacing, and Bayesian estimation for the MOAPW distribution parameters are discussed. Numerical analysis using real data sets and Monte Carlo simulation are accomplished to compare various estimation methods. This novel model’s supremacy upon some famous distributions is explained using two real data sets (...) and it is shown that the MOAPW model can achieve better fits than other competitive distributions. (shrink)

Diabetes self-management is a crucial part in the management of diabetic patients. Most randomized controlled clinical trials reported significant benefits by diabetes self-management education on DSM behaviors and metabolic control. Although the randomized clinical trials are the gold standard method in assessing the effectiveness of any intervention, including DSME interventions, the outcomes of these studies may reflect exaggerated effects; because in most of these studies, subjects in control group receive usual care with no any DSME. The lack of such education (...) in the control group had many drawbacks: make blindness impossible; at which non blinded studies may result in false-positive findings; it may be unethical to recruit patients for participation in DSME studies as control subjects, most of these studies with long periods of follow up, without any direct benefit to them during the study period; the lack of direct benefit to control subjects in any clinical trial may results in high attrition rate. The high attrition rate in clinical trials especially in the control group can lower the statistical power of the study results; thus, the DSME program would appear to have positive effects even if the program had no real benefit. This problem of the DSME exaggerated effects can be solved partially through providing control subjects with education about some DSM behaviors or comparing the effect of DSME through different educational approaches. (shrink)

In the Transcendental Aesthetic (TA), Kant is typically held to make negative assertations about “things in themselves,” namely that they are not spatial or temporal. These negative assertions stand behind the “neglected alternative” problem for Kant’s transcendental idealism. According to this problem, Kant may be entitled to assert that spatio-temporality is a subjective element of our cognition, but he cannot rule out that it may also be a feature of the objective world. In this paper, I show in a new (...) way how Kant’s view (focusing on his conclusions about space) is not subject to this objection, by showing that he does not make the denial about mind-independent reality that he is typically held to make. The argument develops consequences of a new reading of Kant’s expression “an sich selbst” (‘in itself’; ‘in themselves’). I argue that “an sich selbst” or “per se” has a special, judgment-level role, so that this expression does not form new noun-terms adjectivally. It follows that the conceptual unit of Kant’s “Conclusions” in the TA is simply “things” (Dinge), since “things in themselves” is not a nominal expression; Kant adopts the Wolffian ontological use of “thing” as the basic kind-term for any existent. The arguments that things per se are not in space are arguments that space cannot be a necessary property or relations of things as a kind. I show that this does not involve the positive claim about mind-independent reality that inspires the neglected alternative objection. (shrink)

While the idea of philosophy as conceptual analysis has attracted many adherents and undergone a number of variations, in general it suffers from an authority problem with two dimensions. First, it is unclear why the analysis of a concept should have objective authority: why explicating what we mean should express how things are. Second, conceptual analysis seems to lack intersubjective authority: why philosophical analysis should apply to more than a parochial group of individuals. I argue that Hegel’s conception of social (...) ontology, focused on his concept of “ethical life” (Sittlichkeit), helps to explain how concepts (and their explication) have both objective and intersubjective authority in the social domain. Hegel claims that modern institutions are the product of self-conscious purposes, so that they are conceptually constituted. Concepts do not just represent these objects and so depend on a contingent relation to them. As many contemporary social ontologists agree, this means that our concepts of these institutions are uniquely epistemically “transparent.” They have objective authority. Concepts have intersubjective authority in the modern world as well, according to Hegel. However, I show that this feature of Hegel’s account does not rely on the solution to a philosophical problem. Rather, since the concepts of modern ethical life are “essentially contested,” their content depends on the practical and political agreement of modern subjects. This means that concepts can only have objective authority if some prior intersubjective agreement has been reached. The role of philosophy as conceptual analysis is thus importantly dependent on political developments. (shrink)

Asperó and Schindler have completely solved the Axiom [Formula: see text] vs. [Formula: see text] problem. They have proved that if [Formula: see text] holds then Axiom [Formula: see text] holds, with no additional assumptions. The key question now concerns the relationship between [Formula: see text] and Axiom [Formula: see text]. This is because the foundational issues raised by the problem of Axiom [Formula: see text] vs. [Formula: see text] arguably persist in the problem of Axiom [Formula: see text] vs. (...) [Formula: see text]. The first of our two main theorems is that Axiom [Formula: see text] is equivalent to Axiom [Formula: see text], and as a corollary we show that Axiom [Formula: see text] fails in all the known models of [Formula: see text]. This suggests that [Formula: see text] actually refutes Axiom [Formula: see text]. Our second main theorem is that the [Formula: see text] Conjecture holds assuming [Formula: see text]. This is the strongest partial result known on this conjecture which is one of the central open problems of [Formula: see text]-theory and [Formula: see text]-logic. These results identify a fundamental asymmetry between the Continuum Hypothesis and any axiom which is both [Formula: see text]-expressible and which implies [Formula: see text], on the basis of generic absoluteness for the simplest of the nontrivial sentences of Third-Order Number Theory. These are the [Formula: see text]-sentences with no parameters. Such sentences are those which simply assert the existence of a set [Formula: see text] for which some property involving only quantification over [Formula: see text] holds. (shrink)

In this paper we elaborate on the question how to bridge the gap between contemporary (New) music and the tradition of the past, often called ‘classical’ music. First we analyze the notion of tradition (in classical music) as being distinct from traditional music, nationalism and traditionalism. A central role in this paper is dedicated to the role of counterpoint education following J.J. Fux’s Gradus ad Parnassum in the development of Central-European classical music between the late Renaissance and late Romantic periods. (...) The developments in the 20th century New Music reveal several important trend breaks. The controversies raised during the early Renaissance, regarding the practice of polyphonic singing, are discussed with respect to their impact on music development in later ages. From these controversies and the re-discovery of Nicholas de Cusa’s view on mysticism, the experience of the non-experience in polyphonic music is elucidated. Herewith, an illuminative heuristic is found in the enfolding-unfolding paradigm both in music and pictural arts, from the Renaissance till the present. (shrink)

This research aims at exploring the status of integrating Education for Sustainable Development (ESD) in higher management education in the Arab region. The universities in the Arab region have lately emphasized internationalization in their educational policies, aiming at improving their regional and global presence, as a major part of their national reforms. Such transformations will never take hold if education systems are not reformed to foster citizenship, ethics, and social responsibility. Therefore, the study adopted qualitative content analysis of the top (...) 40 business schools that are ranked based on the Quacquarelli Symonds (QS) University Rankings in the Arab Region in 2016, as well as schools acting as signatories of the United Nations Principles for Responsible Management Education (PRME). To analyze the integration of ESD at all educational levels, the relevant literature commonly emphasized upon the adoption of Ethics, Corporate Social Responsibility, and Sustainability (ECSRS). Hence, the content analysis involved critical identification of pre-selected keywords under the ECSRS theme throughout the sampled universities’ online content and “Sharing Information on Progress” reports, in light of institutional, curricular, and instrumental levels, expanding the work of Setó-Pamies and Papaoikomomou (2016). The results revealed that ECSRS is outlined in the sampled universities’ strategies mainly through their mission statements. ECSRS is incorporated to a great extent in the curriculum of undergraduate and postgraduate programs in the form of obligatory and elective courses. Yet, student extracurricular activities did not receive equivalent devotion. As for ECSRS research, over half of sampled universities had dedicated research centers mainly focusing on environmental sustainability, in addition to issuing sporadic publications on various ECSRS topics. Integrating ECSRS in university outreach is still considered marginalized. (shrink)

Inleidend studieboek op universitair niveau over de Nederlandse rechtswetenschap.

This masterful work on Kant's Religion within the Boundaries of Mere Reason explores Kant's treatment of the Idea of God, his views concerning evil, and the moral grounds for faith in God. Kant and Religion works to deepen our understanding of religion's place and meaning within the history of human culture, touching on Kant's philosophical stance regarding theoretical, moral, political, and religious matters. Wood's breadth of knowledge of Kant's corpus, philosophical sharpness, and depth of reflection sheds light not only on (...) Kant, but also on the fate of religion and its relation to philosophy in the modern world. (shrink)

De Interpretatione is among Aristotle's most influential and widely read writings; C. W. A. Whitaker presents the first systematic study of this work, and offers a radical new view of its aims, its structure, and its place in Aristotle's system. He shows that De Interpretatione is not a disjointed essay on ill-connected subjects, as traditionally thought, but a highly organized and systematic treatise on logic, argument, and dialectic.

This paper is concerned with the estimation of the Weibull generalized exponential distribution parameters based on the adaptive Type-II progressive censored sample. Maximum likelihood estimation, maximum product spacing, and Bayesian estimation based on Markov chain Monte Carlo methods have been determined to find the best estimation method. The Monte Carlo simulation is used to compare the three methods of estimation based on the ATIIP-censored sample, and also, we made a bootstrap confidence interval estimation. We will analyze data related to the (...) distribution about single carbon fiber and electrical data as real data cases to show how the schemes work in practice. (shrink)

This book explores Kant's views on the concept of God and on the attempt to demonstrate God's existence as a means of understanding Kant's work as a whole and of achieving a proper appreciation of the contents of Kant's moral faith.

Machine learning algorithms pervade contemporary society. They are integral to social institutions, inform processes of governance, and animate the mundane technologies of daily life. Consistently, the outcomes of machine learning reflect, reproduce, and amplify structural inequalities. The field of fair machine learning has emerged in response, developing mathematical techniques that increase fairness based on anti-classification, classification parity, and calibration standards. In practice, these computational correctives invariably fall short, operating from an algorithmic idealism that does not, and cannot, address systemic, Intersectional (...) stratifications. Taking present fair machine learning methods as our point of departure, we suggest instead the notion and practice of algorithmic reparation. Rooted in theories of Intersectionality, reparative algorithms name, unmask, and undo allocative and representational harms as they materialize in sociotechnical form. We propose algorithmic reparation as a foundation for building, evaluating, adjusting, and when necessary, omitting and eradicating machine learning systems. (shrink)

The late Jacob Klein’s important book is, remarkably, a lucid presentation of esoteric argument. Dealing with the famed Platonic triad, Theaetetus, Sophist, and Statesman, Klein settles the dispute about the missing dialogue, "The Philosopher," by first denying that it is missing and second showing that it is unnecessary. He argues, in short, that the triad is a dyad. That argument is reinforced by the distinction Klein strongly implies between the Socratic Theaetetus and the Eleatic Sophist and Statesman. "We can now (...) understand why the conversations of the ‘trilogy’ occur in two, not three, days and why the Sophist, the Statesman, and the Philosopher are dealt with in two, not three, dialogues". (shrink)

This is an in-depth study of J.G. Fichte’s philosophy of mathematics and theory of geometry. It investigates both the external formal and internal cognitive parallels between the axioms, intuitions and constructions of geometry and the scientific methodology of the Fichtean system of philosophy. In contrast to “ordinary” Euclidean geometry, in his Erlanger Logik of 1805 Fichte posits a model of an “ursprüngliche” or original geometry – that is to say, a synthetic and constructivistic conception grounded in ideal archetypal elements that (...) are grasped through geometrical or intelligible intuition. -/- Accordingly, this study classifies Fichte’s philosophy of mathematics as a whole as a species of mathematical Platonism or neo-Platonism, and concludes that the Wissenschaftslehre itself may be read as an attempt at a new philosophical mathesis, or “mathesis of the mind.” -/- “This work testifies to the author's exact and extensive knowledge of the Fichtean texts, as well as of the philosophical, scientific and historical contexts. Wood has opened up completely new paths for Fichte research, and examines with clarity and precision a domain that up to now has hardly been researched.” Professor Dr. Marco Ivaldo -/- “This study, written in a language distinguished by its limpidity and precision, and constantly supported by a close reading of the Fichtean texts and secondary literature, furnishes highly detailed and convincing demonstrations. In directly confronting the difficult historical relationship between the Wissenschaftslehre and mathematics, the author has broken new ground that is at once stimulating, decidedly innovative, and elegantly audacious.” Professor Dr. Emmanuel Cattin. (shrink)

The seventh edition of this pragmatic guide to determining right and wrong in the workplace is updated with new case studies and ancillary materials to combine stakeholder perspectives with a deep dive on workplace ethics issues. Using a unique stakeholder-based approach, this book takes business ethics out of the theory realm and provides practical ways to analyze any business decision. Including dozens of cases, Joseph Weiss looks beyond the impacts of ethical lapses on share price and profit to focus on (...) relationships between stakeholders, including individuals, groups, corporations, and governments. The new seventh edition includes seven new cases and ten new Point/Counterpoint exercises, which challenge students to argue both sides of a contemporary issue. It incorporates the latest research as well as updated cases dealing with recent scandals at organizations such as Boeing, Facebook, and Uber. Professors will have access to online support, including teaching notes, PowerPoint slides, and sample tests. The book is equipped with a step-by-step guide to implementing stakeholder analysis, tips to help students apply ethical principles in their personal and professional lives, and comprehensive coverage of employee workplace issues. Addressing relevant topics such as risk management, preferential hiring, and sexual harassment in conjunction with the digital divide, bribery, the environment, and more, Business Ethics, seventh edition explores ethical implications in today's increasingly interconnected global business environment. (shrink)

In this study, W. J. Waluchow argues that debates between defenders and critics of constitutional bills of rights presuppose that constitutions are more or less rigid entities. Within such a conception, constitutions aspire to establish stable, fixed points of agreement and pre-commitment, which defenders consider to be possible and desirable, while critics deem impossible and undesirable. Drawing on reflections about the nature of law, constitutions, the common law, and what it is to be a democratic representative, Waluchow urges a different (...) theory of bills of rights that is flexible and adaptable. Adopting such a theory enables one not only to answer to critics' most serious challenges, but also to appreciate the role that a bill of rights, interpreted and enforced by unelected judges, can sensibly play in a constitutional democracy. (shrink)

Micheline Sauvage of the French National Scientific Research Centre traces for us the story of this great Athenian and great philosopher, as seen both by his contemporaries and by the European philosophers who followed after him.

Awarding rights to rivers, forests, and other environmental entities (EEs) is a new and increasingly popular approach to environmental protection. The distinctive feature of such rights of nature (RoN) legislation is that direct duties are owed to the EEs. This paper presents a novel rebuttal of the strongest argument against RoN: the no interest argument. The crux of this argument is that because EEs are not sentient, they cannot possess the kinds of interests necessary to ground direct duties. Therefore, they (...) cannot be legitimate rights-bearers. After considering and rejecting standard responses to this argument, the paper challenges its fundamental assumption: that rights-correlative duties must be grounded in the interests of the rights-bearer. The paper then presents the RoN critic with a dilemma. The critic must either accept that EEs are legitimate rights-bearers, or delegitimise many well-established rights-bearers along with EEs. Either way, the no interest argument loses its force. (shrink)

Fichte-Studien, volume 49 (Leiden: Brill/Rodopi Publishers, 8 April 2021), edited by David W. Wood, 471pp. -/- Presenting new critical perspectives on J.G. Fichte’s Wissenschaftslehre, this volume of articles in English by an international group of scholars addresses the topic of first principles in Fichte’s writings. Especially discussed are the central text of his Jena period, the 1794/95 Grundlage der gesammten Wissenschaftslehre, as well as later versions like the Wissenschaftslehre nova methodo (1796-99) and the presentations of 1804 and 1805. Also included (...) are new studies on the first principles of the particular sub-disciplines of Fichte’s system, such as the doctrines of aesthetics, nature, right, ethics, and history. The volume also contains a number of miscellaneous essays on Fichte research, as well as several book reviews. (shrink)

By critically reviewing the event of Dewey’s visit to China (1919-1921) through historical, philosophical and comparative perspectives, this book finds new value to revive the dialogue between Dewey and Eastern philosophies as a way to respond to contemporary educational challenges.

A study of Philo and Paul and the first-century sophistic movement.

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Sovereignty of Reason: The Defense of Rationality in the Early English Enlightenment by Frederick C. BeiserJohn W. YoltonFrederick C. Beiser. The Sovereignty of Reason: The Defense of Rationality in the Early English Enlightenment. Princeton: Princeton University Press, 1996. Pp. xi + 332. Cloth, $39.50.Beiser characterizes the methodology of his study as historical and philosophical: historical in placing texts in their own context and in uncovering the intentions (...) of their authors; philosophical in reconstructing and appraising arguments (ix). Both methods are necessary for good historical work. The second is often practiced without the first, to the detriment of philosophy and its history. “A philosopher who reconstructs arguments without the aid of history indulges in mere guesswork and anachronism, measuring the standards of philosophical relevance and importance by the concerns of his own age” (x). Equally, understanding the arguments and ideas of, e.g., seventeenth-century writers, “also involves testing their truth: seeing how they cohere with one another, what their consequences are, whether they follow from the evidence adduced for them, and if they reply to the objections made against them” (x). This splendid study of the role of reason in seventeenth-century religion, science, and philosophy is a fine example of careful textual-historical scholarship with rigorous philosophical analysis.The goal of his study is to tell “the story of how rationalism, in the very specific sense of the sovereignty of reason, arose in seventeenth-century England” (5). Starting with an introduction which discusses such topics as “The Paradox of the English Enlightenment,” “Rationalism in the English Church,” “The Enlightenment and the New Sciences,” Beiser proceeds to detailed presentations and discussions of “The Protestant Challenge” (Chap. 1); Richard Hookers’s defense of reason (Chap. 2); the views of the Great Tew Circle, e.g., Falkland, Chillingworth, Hammond, Hales (Chap. 3); the Cambridge Platonists (Chap. 4); the nature of Enthusiasm (Chap. 5); John Toland and Deism (Chap. 6); and ethical rationalism (Chap. 7).Many of the topics covered have been the subjects of other books and articles. What marks Beiser’s account is the freshness of his approach, the many new insights and suggestions about the tensions between the holders of traditional doctrines and newer challenges. Beiser’s writing is clear, and the issues are carefully presented and analyzed. One of the central themes is the mistake of equating “rationalism with the critique or rejection of religion” (15), of identifying enlightenment with secularization (14). The appeals to reason often emerge from within orthodox religion, whose defenders were trying to cope with their own internal tensions. “Once we consider the Cambridge Platonists’ early reaction to predestination, it becomes clear that it was not Hobbes but Calvin who first posed the danger of atheism for them. For it was Calvin’s theology, and not Hobbes’s materialism, that inspired the fear of God that [End Page 138] they regarded as the source of atheism. In the eyes of the Cambridge Platonists, Hobbes’s materialism was only a false remedy for that fear...” (147). A similar point is made later: “the foundations of a rational theology” in Whichcote “did not arise from any need to combat a creeping Hobbesianism. Rather, it grew up from the inner struggles and torments of the Protestant soul” (165).Equally significant is Beiser’s analysis of enthusiasm, the appeals to divine inspiration rather than to reason or evidence: “We should be aware of accepting the contemporary caricature of the enthusiasts, which portrayed them as zealous and ignorant anti–intellectuals with no cogent or coherent philosophical position of their own” (187). His analysis of the enthusiasts stresses the epistemological nature of their position, rather than the usual theological, ethical, or political dimensions (193). He insists that “enthusiasm is essentially a philosophical concept. Historically, it arose as a response to the problem of the sources and criteria of religious knowledge” (187). The search for criteria is a pervasive feature of Beiser’s study: Luther’s and Calvin’s efforts to draw the boundary between faith and reason (24); Richard Hooker’s failure to “provide an epistemological foundation for his theory of natural law” (67); the need for a criterion to distinguish genuine from false revelation... (shrink)

For a few decades, patients with Parkinson's disease have been treated with intracerebral transplantations of fetal mesencephalic tissue. The results of open trials have been variable. Double blind, placebo-controlled studies have recently been started in order to further investigate the efficacy of this new medical technique. In this paper we challenge the need for sham surgery in neurotransplantation research on PD patients. Considerations regarding the research subjects' informed consent, therapeutic misconception, the integrity of the human body, and the assessment of (...) risks and benefits argue against sham surgery for patients with PD. Moreover, there is an alternative, less harmful mode of research that can provide the same or comparable scientific evidence. A plea is made for intrapatient research based on quantitative measurements of the patient's pre- and post-operative condition combined with similar research on a reference group of patients who have received the standard treatment. (shrink)