Alternative food networks, such as farmers’ markets and community-supported agricultural and fishery programs, often struggle to reach beyond a consumer base that is predominantly white and affluent. This case study explores seven inclusion strategies deployed by a community-supported fishery program (Fishadelphia, in Philadelphia, PA, USA) including discounting prices, accepting payment in multiple forms and schedules, offering a range of product types, communicating and recruiting through a variety of media (especially in person), and choosing local institutions and people of color (POC) (...) as pickup location hosts. Our analysis indicated that all of these strategies were associated with increased participation of customers of color and/or customers without a college degree. For Asian customers, accepting cash, offering whole fish, recruiting in-person, and POC-hosted pickup locations were key factors. For Black customers, discounted price, accepting cash, offering fillets, and communicating through means other than email were most important. Discounted price and communicating through means other than email were most important for customers without a college degree. Payment method, payment schedule and communication method were highly correlated with other strategies; we suggest that these strategies work in synergy to make the program attractive and feasible to these customers. We consider how Fishadelphia’s inclusion efforts have benefitted from both tactical approaches (i.e., programmatic features) and a structural approaches (i.e., the people and places represented within the project), and suggest that elements of both tactical and structural inclusion can be applied in other contexts. This work is crucial for increasing food access, and underscores the importance of relationships in recruiting diverse customers. (shrink)

Fitch’s Paradox shows that if every truth is knowable, then every truth is known. Standard diagnoses identify the factivity/negative infallibility of the knowledge operator and Moorean contradictions as the root source of the result. This paper generalises Fitch’s result to show that such diagnoses are mistaken. In place of factivity/negative infallibility, the weaker assumption of any ‘level-bridging principle’ suffices. A consequence is that the result holds for some logics in which the “Moorean contradiction” commonly thought to underlie the result is (...) in fact consistent. This generalised result improves on the current understanding of Fitch’s result and widens the range of modalities of philosophical interest to which the result might be fruitfully applied. Along the way, we also consider a semantic explanation for Fitch’s result which answers a challenge raised by Kvanvig. (shrink)

kk states that knowing entails knowing that one knows, and K¬K states that not knowing entails knowing that one does not know. In light of the arguments against kk and K¬K⁠, one might consider modally qualified variants of those principles. According to weak kk, knowing entails the possibility of knowing that one knows. And according to weakK¬K⁠, not knowing entails the possibility of knowing that one does not know. This paper shows that weak kk and weakK¬K are much stronger than (...) they initially appear. Jointly, they entail kk and K¬K⁠. And they are susceptible to variants of the standard arguments against kk and K¬K⁠. This has interesting implications for the debate on positive introspection and for deeper issues concerning the structure and limits of knowability. (shrink)

What is it for an imprecise credence to be justified? It might be thought that this is not a particularly urgent question for friends of imprecise credences to answer. For one might think that its answer just depends on how a well-trodden issue in epistemology plays out—namely, that of which theory of doxastic justification, be it reliabilism, evidentialism, or some other theory, is correct. I’ll argue, however, that it’s difficult for reliabilists to accommodate imprecise credences, at least if we understand (...) such credences to be determinate first-order attitudes. If I’m right, reliabilists will have to reject imprecise credences, and friends of imprecise credences will have to reject reliabilism. Near the end of the paper, I’ll also consider whether reliabilism can accommodate indeterminate credences. (shrink)

Augment the propositional language with two modal operators: □ and ■. Define ⧫ to be the dual of ■, i.e. ⧫=¬■¬. Whenever (X) is of the form φ → ψ, let (X⧫) be φ→⧫ψ . (X⧫) can be thought of as the modally qualified counterpart of (X)—for instance, under the metaphysical interpretation of ⧫, where (X) says φ implies ψ, (X⧫) says φ implies possibly ψ. This paper shows that for various interesting instances of (X), fairly weak assumptions suffice for (...) (X⧫) to imply (X)—so, the modally qualified principle is as strong as its unqualified counterpart. These results have surprising and interesting implications for issues spanning many areas of philosophy. (shrink)

Language assessment literacy is a significant component of language teachers’ expertise but is also a challenging task for most language teachers. To date, there have been relatively few studies examining the research on teachers’ LAL during these decades. To fill this void, this article reviews the conceptualizations of LAL and relevant empirical studies published from 1991 to 2021. It first analyzes various conceptualizations of LAL. Then in examining the empirical studies on teachers’ LAL, five major themes emerge: teachers’ LAL levels; (...) factors influencing LAL; language teachers’ assessment training needs; language assessment training courses; and LAL development through reflection. Finally, future research directions on teachers’ LAL are discussed. (shrink)

Reliabilists hold that a belief is doxastically justified if and only if it is caused by a reliable process. But since such a process is one that tends to produce a high ratio of true to false beliefs, reliabilism is on the face of it applicable to binary beliefs, but not to degrees of confidence or credences. For while beliefs admit of truth or falsity, the same cannot be said of credences in general. A natural question now arises: Can reliability (...) theories of justified belief be extended or modified to account for justified credence? In this paper, I address this question. I begin by showing that, as it stands, reliabilism cannot account for justified credence. I then consider three ways in which the reliabilist may try to do so by extending or modifying her theory, but I argue that such attempts face certain problems. After that, I turn to a version of reliabilism that incorporates evidentialist elements and argue that it allows us to avoid the problems that the other theories face. If I am right, this gives reliabilists a reason, aside from those given recently by Comesaña and Goldman, to move towards such a kind of hybrid theory. (shrink)

A number of philosophers have argued that it is hard for finite agents like us to reason and make decisions relying solely on our credences and preferences. They hold that for us to cope with our cognitive limitations, we need binary beliefs as well. For they think that such beliefs, by disposing us to treat certain propositions as true, help us cut down on the number of possibilities we need to consider when we reason. But using Ross and Schroeder as (...) my stalking horse, I argue that such an appeal to binary beliefs does not work. I begin by explaining why there’s supposedly a problem for an account of reasoning that invokes only credences and preferences. I then argue that Ross and Schroeder’s account of belief—as well as other similar accounts—does not help solve the problem. Finally, I consider an alternative approach to solving the problem. This approach, unlike the accounts I criticise, does not hold that having a disposition to treat a proposition as true is necessary for believing it. (shrink)

To reconcile the standard possible worlds model of knowledge with the intuition that ordinary agents fall far short of logical omniscience, a Stalnakerian strategy appeals to two components. The first is the idea that mathematical and logical knowledge is at bottom metalinguistic knowledge. The second is the idea that non-ideal minds are often fragmented. In this paper, we investigate this Stalnakerian reconciliation strategy and argue, ultimately, that it fails. We are not the first to complain about the Stalnakerian strategy. But (...) in contrast to existing complaints, we want to cause trouble for the strategy directly on its home turf. That is, we will advance our objection while granting both the plausibility of the fragmentation component—save for an extreme version of it—and that of the metalinguistic component. Once our central objection to the Stalnakerian strategy is in place, we will show how it negatively affects Adam Elga and Augustín Rayo’s recent attempt to apply the Stalnakerian strategy in the context of Bayesian decision theory. (shrink)

What are the conditions under which suspension of belief—or suspension, for short—is justified? Process reliabilists hold that our beliefs are justified if and only if these are produced or sustained by reliable cognitive processes. But they have said relatively little about suspension. Perhaps they think that we may easily extend an account of justified belief to deal with justified suspension. But it's not immediately clear how we may do so; in which case, evidentialism has a distinct advantage over reliabilism. In (...) this paper, I consider some proposals as to how process reliabilists might seek to account for justified suspension. Although several of these proposals do not work, two are promising. The first such proposal appeals to the notion of propositional justification; the second involves weaving evidentialist elements into reliabilism. I'll argue that the second proposal is better than the first. (shrink)

In past studies, the few quantitative approaches to discourse structure were mostly confined to the presentation of the frequency of discourse relations. However, quantitative approaches should take into account both hierarchical and relational layers in the discourse structure. This study considers these factors and addresses the issue of how discourse relations and discourse units are related. It draws upon the available corpora of discourse structure ) from a new perspective. Since an RST tree can be converted into a syntactic dependency (...) tree, the data extracted from the RST-DT can be useful for calculating the discourse distance in much the same way as syntactic dependency distance is calculated. Discourse distance is also applicable to measuring the depth of the human processing of discourse. Furthermore, the data derived from the RST-DT are also easily converted into network data. This study finds that discourse structure has its discourse distance minimum and each type of RST relations has its range of discourse distance. The frequency distribution of discourse data basically follows the power law on several levels, while a network approach reveals how discourse units are arranged spatially in regular patterns. The two methods are mutually complementary in revealing the interaction between discourse relations and discourse units in a comprehensive manner, as well as in revealing how people process and comprehend discourse dynamically. Accordingly, we propose merging the two methods so as to yield a computational model for assessing discourse complexity and comprehension. (shrink)

It’s often thought that the phenomenon of risk aggregation poses a problem for multi-premise closure but not for single-premise closure. But recently, Lasonen-Aarnio and Schechter have challenged this thought. Lasonen-Aarnio argues that, insofar as risk aggregation poses a problem for multi-premise closure, it poses a similar problem for single-premise closure. For she thinks that, there being such a thing as deductive risk, risk may aggregate over a single premise and the deduction itself. Schechter argues that single-premise closure succumbs to risk (...) aggregation outright. For he thinks that there could be a long sequence of competent single-premise deductions such that, even though we are justified in believing the initial premise of the sequence, intutively, we are not justified in believing the final conclusion. This intuition, Schechter thinks, vitiates single-premise closure. In this paper, I defend single-premise closure against the arguments offered by Lasonen-Aarnio and Schechter. (shrink)

Physicalism is incompatible with what is known as the possibility of zombies, that is, the possibility of a world physically like ours, but in which there are no conscious experiences. But it is compatible with what is known as the possibility of ghosts, that is, the possibility of a world which is physically like ours, but in which there are additional nonphysical entities. In this paper we argue that a revision to the traditional definition of physicalism designed to accommodate the (...) possibility of ghosts inadvertently accommodates what is known as the possibility of inverted spectra, that is, the possibility of a world which is physically like ours, but in which colour experience is inverted. This consequence is unwelcome, because it is widely agreed that the possibility of inverted spectra is incompatible with physicalism. We argue for a revised definition of physicalism which resolves this problem. We then use our definition to argue that physicalism is not compatible with what is known as the possibility of blockers, that is, the possibility of a world which is physically like ours, but in which additional nonphysical entities have prevented the existence of conscious experience. This undermines Stephan Leuenberger's attempt to defend physicalism from arguments which purport to establish the possibility of zombies. (shrink)

How should we account for self-knowledge of our inner lives? Some have argued that just as we have various senses that allow us to perceive the environment, we have an inner sense that allows us to perceive our inner lives. But others find such a view implausible and think that there are other ways to account for self-knowledge. With respect to all-or-nothing beliefs, some have held that we may account for self-knowledge by appealing to the claim that such beliefs are (...) transparent--that we may answer the question 'Do you believe p?' by answering the question 'Is it the case that p?' But surprisingly, little or no attention has been paid to the question of whether partial beliefs are transparent. In this paper, I clarify the question of whether partial beliefs are transparent. I also consider various attempts to answer the question in the affirmative. To anticipate, my verdict is pessimistic: I argue that such attempts fail. (shrink)

The need for supervisors to exhibit fairness was a key motivating tool for effective health service delivery during the initial stages of the COVID-19 outbreak. Nonetheless, the number of deaths and hospitalization was alarming health workers were actively working throughout the time. This study explores the role of supervisors’ fairness in creating a work climate and job satisfaction that promote workers’ task performance and helping behaviors. The researchers adopted a quantitative method with a questionnaire used for data collection. SPSS and (...) AMOS were used for data analysis, and statistical models of correlation and hierarchical regression were used to examine relationships among the variables. The study established that supervisors’ fairness has a positive effect on work climate, job satisfaction, task performance, and helping behavior of health workers. Work climate has positive effects of task performance and helping behaviors, whereas job satisfaction also has positive effects on employees’ task performance and helping behavior. The researchers recommended the need for supervisors to exhibit fairness to workers at all times and create room for the workers to appeal their decision to avoid the feeling of supervisors’ biasness. (shrink)

Hilary Putnam made the claim several times that the direct reference theory (DRT) he endorsed had startling consequences for the theory of necessary truth and essentialism. If DRT was correct, so he claimed, it followed that things belonging to natural kinds had their deep structures necessarily. Inspired by Keith Donnellan, Nathan Salmon tried to spell out what Putnam seemed to have in mind when making the claim, and Salmon called the result of his analysis “the OK mechanism.” Salmon showed that (...) it was not DRT, but some other essentialism-entailing premise, that had the claimed startling consequences in the OK mechanism. In this paper, I argue that Salmon’s OK is not the right interpretation of Putnam’s intended mechanism. Instead, I present Putnam’s intention as the OK* mechanism, and show that, in OK*, DRT does have the claimed startling consequences when supplemented only with other metaphysically innocent, purely empirically verifiable premises. (shrink)

Hilary Putnam made the claim several times that the direct reference theory (DRT) he endorsed had startling consequences for the theory of necessary truth and essentialism. If DRT was correct, so he claimed, it followed that things belonging to natural kinds had their deep structures necessarily. Inspired by Keith Donnellan, Nathan Salmon tried to spell out what Putnam seemed to have in mind when making the claim, and Salmon called the result of his analysis “the OK mechanism.” Salmon showed that (...) it was not DRT, but some other essentialism-entailing premise, that had the claimed startling consequences in the OK mechanism. In this paper, I argue that Salmon’s OK is not the right interpretation of Putnam’s intended mechanism. Instead, I present Putnam’s intention as the OK* mechanism, and show that, in OK*, DRT does have the claimed startling consequences when supplemented only with other metaphysically innocent, purely empirically verifiable premises. (shrink)

This paper focuses on the view that rationality requires that our credences be regular. I go through different formulations of the requirement, and show that they face several problems. I then formulate a version of the requirement that solves most of, if not all, these problems. I conclude by showing that an argument thought to support the requirement as traditionally formulated actually does not; if anything, the argument, slightly modified, supports my version of the requirement.Send article to KindleTo send this (...) article to your Kindle, first ensure [email protected] is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about sending to your Kindle. Find out more about sending to your Kindle. Note you can select to send to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be sent to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply. Find out more about the Kindle Personal Document Service.REGULARITY REFORMULATEDVolume 9, Issue 4Weng Hong TangDOI: https://doi.org/10.1017/epi.2012.23Your Kindle email address Please provide your Kindle [email protected]@kindle.com Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Send article to Dropbox To send this article to your Dropbox account, please select one or more formats and confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to Dropbox. REGULARITY REFORMULATEDVolume 9, Issue 4Weng Hong TangDOI: https://doi.org/10.1017/epi.2012.23Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Send article to Google Drive To send this article to your Google Drive account, please select one or more formats and confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to Google Drive. REGULARITY REFORMULATEDVolume 9, Issue 4Weng Hong TangDOI: https://doi.org/10.1017/epi.2012.23Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Export citation Request permission. (shrink)

According to success semantics, a belief’s content is that which guarantees the success of the actions that the belief, in combination with the relevant desires, would cause. One worry with the view is that it seems to apply only to full beliefs and fares poorly in dealing with partial beliefs. For example, if Ida’s partial belief that p is of strength 0.5, she may act in a way that would fulfill her desires if p were in fact false—assuming that she (...) desires money, she may well accept a bet that pays her $500 if not-p and costs her nothing otherwise. In response to the worry, defenders of success semantics hold that the content of a partial belief is simply that which guarantees the success of the actions it would cause were it a full belief. But, as I’ll argue in this paper, such a response is unsatisfactory. (shrink)

This study explores cultural influence on corporate behavior employing the case of merchant guild culture in China and further the moderating role of Marketization. Using hand-collected data on merchant guild culture, we find that merchant guild culture is significantly negatively associated with owner-manager agency costs, suggesting that merchant guild culture in ancient China still has its continuous and remarkable effects on managerial behavior in contemporary corporations. This finding also implies that merchant guild culture motivates managers to upgrade the efficiency of (...) controlling operating costs, reduces agency conflicts between management and shareholders, and eventually mitigates owner-manager agency costs. Moreover, provincial Marketization level attenuates the negative association between merchant guild culture and owner-manager agency costs. Above results are robust to a variety of alternative measures of merchant guild culture and owner-manager agency costs. Furthermore, our findings are still valid after controlling for the potential endogeneity between merchant guild culture and owner-manager agency costs. (shrink)

This study extends previous literature on the association between corporate social responsibility and corporate financial behavior by investigating the influence of corporate environmental performance on the cost of debt. Using a sample of Chinese private-owned firms, we document strong and consistent evidence to show that corporate environmental performance is significantly negatively associated with the interest rate on debt—the proxy for the cost of debt. The findings suggest that lenders applaud better environmental performance. Moreover, internal control attenuates the negative association between (...) corporate environmental performance and the interest rate on debt, implying substitutive effects between corporate environmental performance and internal control on the reduction of interest rates on debt. The results are robust to various sensitivity tests and are still valid after controlling for the potential endogeneity between corporate environmental performance and the interest rate on debt. (shrink)

Suppose we wish to provide a naturalistic account of intentionality. Like several other philosophers, we focus on the intentionality of belief, hoping that we may later supplement our account to accommodate other intentional states like desires and fears. Now suppose that we also take partial beliefs or credences seriously. In cashing out our favoured theory of intentionality, we may for the sake of simplicity talk as if belief is merely binary or all-or-nothing. But we should be able to supplement or (...) modify our account to accommodate credences. I shall argue, however, that it is difficult to do so with respect to certain causal or teleological theories of intentionality-in particular, those advanced by the likes of Stalnaker (Inquiry, 1984) and Millikan (J Philos 86:281–297, 1989). I shall first show that such theories are tailor-made to account for the intentionality of binary beliefs. Then I shall argue that it is hard to extend or supplement such theories to accommodate credences. Finally, I shall offer some natural ways of modifying the theories that involve an appeal to objective probabilities. But unfortunately, such modifications face problems. (shrink)

Drawing on social cognitive theory, this study extends our understanding of the relationship between ethical leadership and employee work engagement, by exploring self-efficacy as an important mediating variable. In addition, we propose that the quality of LMX moderates the relationships such that the direct and indirect relationships between ethical leadership, self-efficacy, and work engagement are stronger when the quality of LMX is high. Data collected in two-waves from 373 respondents working in different manufacturing organizations of Pakistan supported our hypothesized theoretical (...) model. Theoretical and practical implications are discussed. (shrink)

In ‘Zones of Indeterminacy: Art, Body and Politics in Daoist Thought’, Peng Yu foregrounds the concept of Xu from Zhuangzi’s philosophical writings, and relates this to questions about the political body. Xu refers to a Daoist notion of ambiguity, though it remains unclear as to how to fully define the term. The article explores its meaning through reference to debates of the body, but also liubai painting, which refers to the idea of ‘leaving blankness’, associated with Chinese ink painting. For (...) Peng Yu, the notion of Xu can help us to consider a ‘politics of indeterminacy’ – a means of redefining the status of subject within power structures, or rather a radical re-articulation of how we refer to power relations in the first place. In this interview, with Sunil Manghani and Cheng-Chu Weng, Peng Yu outlines and elaborates upon the main themes of the article. (shrink)

The phenomenon of knowledge withholding is a vital issue that undermines knowledge sharing and innovation, hinders the development of offline and online organizations. Clarifying the relationship between influencing factors and knowledge withholding is significant to improve the phenomenon of knowledge withholding in offline and online organizations. Few types of research focus on the online virtual academic community and integrate the three factors of knowledge, individual, and environment to research knowledge withholding. To solve the limitation, this research is based on sociology (...) and psychology-related theories. The two dimensions of enabling and inhibition are divided into factors affecting knowledge withholding. An attempt is made to explore the path between the three types of factors influencing knowledge, individual and environment, and knowledge withholding. This study collected data from 616 users in China’s virtual academic community. It used a structural equation model combined with a cross-layer connected neural network to conduct an empirical analysis on the proposed hypothesis. The results found that: in the virtual academic community, knowledge power in the enabling dimension is the main reason for users to form knowledge psychological ownership, which affects users’ knowledge withholding. However, the effect of professional commitment on users’ knowledge psychological ownership is not significant. After SEM-ANN model fitting, the combined inhibitory effect of community privacy protection and community reciprocity on user knowledge withholding in the inhibition dimension is significantly improved. This research has a specific guiding significance for enhancing the knowledge withholding phenomenon of the virtual academic community and creating an excellent academic exchange atmosphere. (shrink)

Background Issues of the aging population and disability of older persons have been rapidly developing in China over the past 20 years. Since 2016, the Chinese government has been exploring remedies to alleviate social and family burdens and ensure the dignity of the disabled old persons by implementing long-term care insurance systems in a few pilot cities across the country. Purpose The purpose of this study is to present the current challenges faced by China’s long-term care insurance system and put (...) forth suggestions for the future, based on literature research and the feedback obtained from its implementation in pilot areas. Research Design This paper conducts a theoretical study based on the principles of public health ethics. Study Sample Since 2016, China has launched two batches of pilot cities for long-term care insurance. The analysis object of this study is the feedback on the policy implementation of the existing 29 pilot cities that participated. The relevant data involved in the analysis are from the authors' field research and published literature on the analysis of pilot cities. Analysis The ethical value and importance of long-term care insurance policies in China are evaluated from the perspectives of policy philosophy and social individual interests. Results The results of this evaluation show that the core ethical values were not met in the development of China’s current long-term care insurance system. Moreover, distributive justice norms were neglected, and access to the system between different social groups and within the groups covered by it was unequal. Conclusions This paper argues that long-term care insurance should not differentiate between urban and rural areas in allocating nursing resources. Additionally, it would be essential to build democratic supervision and manage public opinions by adopting open and transparent information-sharing policies. Standards of disability assessments and treatment payment should be at par to ensure a balance between the rights and obligations of policyholders. (shrink)

Resumo: Paul Lengrand escreveu extensivamente sobre a filosofia da educação física, ao longo de sua vida. Esses trabalhos foram meticulosamente coletados, categorizados e sintetizados. De acordo com um estudo perceptivo, a postura vitalícia de Paul Lengrand sobre a filosofia da educação física foi significativamente influenciada por seu histórico singular, demandas sociais e interações interpessoais. Além disso, foi revelado que sua visão sobre a filosofia da educação física era uma extensão de seu profundo compromisso com a filosofia da educação, no decorrer (...) da vida, ao mesmo tempo que a aprimorava e refinava. A educação física e o esporte são conteúdos importantes da educação física, ao longo da vida. O esporte não deve ser visto como uma atividade muscular, mas deve ser combinado com a situação atual, moral e arte, e o período deve ser integrado com a educação, durante a vida. Centrada inequivocamente em torno de abraçar o exercício físico em todos os momentos da existência humana, a educação física foi considerada como uma dimensão indispensável da vida que exemplifica a durabilidade, a progressão gradual e a abrangência da filosofia da educação física, ao longo da vida. (shrink)

Prior research finds that firms with strong business ethics are less likely to be tax aggressive. Labor union is one of the key stakeholders influencing firm’s tax aggressive behavior, whereas the bargaining process between labor union and firms exhibits ethical dilemma. Although industry-wide labor union coverage is commonly used in prior study to explore the monitoring role of labor unions in constraining management’s aggressive financial and tax decisions of their associated firms, we argue that firm-specific labor unions, which represent a (...) different bargaining power of the employees, do play an important role in determining firms’ tax ethical decisions. Specifically, we examine whether and how the firm-specific labor union coverage impacts firms’ tax aggressiveness decisions over and above industry-wide labor union coverage. We hypothesize and find that firm-specific labor unions influence the associated firms to be more tax aggressive, which results in higher levels of residual cash flows. We also find that industry-wide labor unions influence the associated firms to be less tax aggressive, which is consistent with prior findings. We perform further analyses and find that the results are more pronounced for the firms with greater industry-wide labor unions representation. These results demonstrate that the inclusion of and interaction between the firm-specific and industry-wide labor unions matter in determining corporate’s tax aggressiveness decisions, which highlight firm’s ethical perplexity between tax savings and social commitments. (shrink)