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 philosophical papers comprising this volume range from process metaphysics and theology, through the phenomenological study of intentionality, to the foundations of geometry and of the system of real numbers. New light, it is thought, is shed on all these topics, some of them being of the highest interest and under intensive investigation in contemporary philosophical discussion. Metaphysi cians, process theologians, semanticists, theorists of knowledge, phenomenologists, and philosophers of mathematics will thus find in this book, it is hoped, helpful materials (...) and methods. The categoreal scheme of Whitehead's Process and Reality is discussed rather fully from a logical point of view in the first paper [I] in the light of the author's previous work on the logico-metaphysical theory of events. The clarification that results is thought to provide a new depth and precision to the problem of interpreting one of the most difficult books in the recent history of metaphysics and cosmol ogy. A detailed examination of some aspects of Hartshorne's recent Creative Synthesis and Philosophic Method is given in II. This book is perhaps the most significant work on process philosophy since Process and Reality itself, and its logical underpinnings thus merit a full critical discussion. (shrink)

We argue that thoughts are structures of concepts, and that concepts should be individuated by their origins, rather than in terms of their semantic or epistemic properties. Many features of cognition turn on the vehicles of content, thoughts, rather than on the nature of the contents they express. Originalism makes concepts available to explain, with no threat of circularity, puzzling cases concerning thought. In this paper, we mention Hesperus/Phosphorus puzzles, the Evans-Perry example of the ship seen through different windows, and (...) Mates cases, and we believe that there are many additional applications. (shrink)

Are fictional characters such as Sherlock Holmes real? What can fiction tell us about the nature of truth and reality? In this excellent introduction to the problem of fictionalism R. M. Sainsbury covers the following key topics: what is fiction? realism about fictional objects, including the arguments that fictional objects are real but non-existent; real but non-factual; real but non-concrete the relationship between fictional characters and non-actual worlds fictional entities as abstract artefacts fiction and intentionality and the problem of irrealism (...) fictionalism about possible worlds moral fictionalism. R. M. Sainsbury makes extensive use of examples from fiction, such as Sherlock Holmes, Anna Karenina and Madame Bovary and examines the work of philosophers who have made significant contributions to the topic, including Meinong, David Lewis, and Bas Van Fraassen. Additional features include chapter summaries, annotated further reading and a glossary of technical terms, making _Fiction and Fictionalism_ ideal for those coming to the issue for the first time. (shrink)

In this paper, I plan to show that the use of a specific population concept—Millstein’s Causal Interactionist Population Concept (CIPC)—has interesting and counter-intuitive ramifications for discussions of the reality of biological race in human beings. These peculiar ramifications apply to human beings writ large and to individuals. While this in and of itself may not be problematic, I plan to show that the ramifications that follow from applying Millstein’s CIPC to human beings complicates specific biological racial realist accounts—naïve or otherwise. (...) I conclude with the notion that even if biological races do exist—by fulfilling all of the criteria needed for Millstein’s population concept (which, given particular worries raised by Gannett (Synthese 177:363–385, 2010), and Winther and Kaplan (Theoria 60:54–80, 2013) may not)—the lower-bound limit for the scope of biological racial realism is at the level of populations, and as such they cannot say anything about whether or not individual organisms themselves have races. (shrink)

Increasing the “truth per dollar” of money spent on science is one legitimate long-run goal of the economics of science. But before this goal can be achieved, we need to increase our knowledge of the successes and failures of past and current reward structures of science. This essay reviews what economists have learned about the behavior of scientists and the reward structure of science. One important use of such knowledge will be to help policy-makers create a reward structure that is (...) more efficient in the future. (shrink)

This book is available either individually, or as part of the specially-priced Arguments of the Philosphers Collection.

The growth in the direct-to-consumer genetic testing industry poses a number of challenges for healthcare practice, among a number of other areas of concern. Several companies providing this service send their customers reports including information variously referred to as genetic ethnicity, genetic heritage, biogeographic ancestry, and genetic ancestry. In this article, we argue that such information should not be used in healthcare consultations or to assess health risks. Far from representing a move toward personalized medicine, use of this information poses (...) risks both to patients as individuals and to racialized ethnic groups because of the way it misrepresents human genetic diversity. (shrink)

Scholars of Plato are divided between those who emphasize the literature of the dialogues and those who emphasize the argument of the dialogues, and between those who see a development in the thought of the dialogues and those who do not. In this important book Russell Dancy focuses on the arguments and defends a developmental picture. He explains the Theory of Forms of the Phaedo and Symposium as an outgrowth of the quest for definitions canvassed in the Socratic dialogues, by (...) constructing a Theory of Definition for the Socratic dialogues based on the refutations of definitions in those dialogues, and showing how that theory is mirrored in the Theory of Forms. His discussion, notable for both its clarity and its meticulous scholarship, ranges in detail over a number of Plato's early and middle dialogues, and will be of interest to readers in Plato studies and in ancient philosophy more generally. (shrink)

In the early part of the paper, I attempt to explain a dispute between two parties who endorse the compositionality of language but disagree about its implications: Paul Horwich, and Jerry Fodor and Ernest Lepore. In the remainder of the paper, I challenge the thesis on which they are agreed, that compositionality can be taken for granted. I suggest that it is not clear what compositionality involves nor whether it obtains. I consider some kinds of apparent counterexamples, and compositionalist responses (...) to them in terms of covert indexicality and unspecific meanings. I argue that the last option is the best for most of the cases I consider. I conclude by stressing, as against Horwich and Fodor and Lepore, that the appropriate question concerns the extent to which compositionality obtains in a natural language, rather than whether it obtains or not, so that the answer is essentially messy, requiring detailed consideration of a wide range of examples. (shrink)

This book is divided into three parts: in Part I, R. M. Hare offers a justification for the use of philosophy of language in the treatment of moral questions, together with an overview of his moral philosophy of ‘universal prescriptivism’. The second part, and the core of the book, consists of five chapters originally presented as a lecture series under the title ‘A Taxonomy of Ethical Theories’. Hare identifies descriptivism and non‐descriptivism as the two main positions in modern moral philosophy. (...) The former he divides into Naturalism and Intuitionism, and the latter into Emotivism and Rationalism. Hare argues that all forms of descriptivism tend to lead to Relativism because the truth conditions of moral statements are culturally variant. Of the positions discussed, only Hare's own position, a form of Rationalism, which he calls Universal Prescriptivism, meets all of the requirements that an adequate ethical theory should meet. Part III consists of Hare's previously published essay ‘Could Kant have been a Utilitarian?’ (Utilitas 5, 1993). Here, Hare puts forward the controversial thesis that Kant's moral philosophy is, in its basic principles, compatible with utilitarianism. (shrink)