Switzerland provides a potential laboratory for testing various hypotheses connected with tax competition because of its extremely decentralized fiscal system. Twenty-six cantons have retained the ultimate power of deciding tax questions, and hence not only to limit the Federal level of the State to about 1/3 of total public expenditure, but also to retain absolute power to set their own levels of taxation. Furthermore, citizens can launch referenda on tax issues at any level of government.Fiscal competition between cantons should therefore (...) be easy to spot, resulting in lower tax cantons enjoying higher economic growth, or in a “race to the bottom” with lower tax cantons offering a lower level of public services. In fact, neither of these hypotheses is confirmed. This leads the author to suggest a third hypothesis based on public choice theory. The author suggests that the classical and the public choice hypotheses cancel each other out, leaving a mixed picture. The article ends with some reflexions on the implications of the Swiss experience for fiscal harmonization at a European level.La Suisse offre un véritable laboratoire pour tester plusieurs hypothèses de concurrence fiscale en raison de son système fiscal extrêmement décentralisé. Vingt six cantons ont conservé le pouvoir suprême de décider les questions fiscales et, donc, non seulement de limiter le niveau fédéral de l’Etat à 1/3 des dépenses publiques totales, mais aussi de conserver le pouvoir absolu pour fixer leurs propres niveaux de taxation. De plus, les habitants peuvent lancer des référendums en matière fiscale à tout niveau du gouvernement.La concurrence fiscale entre les cantons devrait être par conséquent plus facile à repérer, les cantons les moins imposés ayant une croissance économique supérieure, ou en un « nivellement par le bas » face aux cantons les moins imposés offrant un niveau inférieur de services publics. En fait, aucune de ces hypothèses n’est confirmée. Cela conduit l’auteur à suggérer une troisième hypothèse basée sur la théorie des décisions publiques. L’auteur suggère que les hypothèses classiques et celles des décisions publiques se neutralisent l’une l’autre, laissant place à un modèle mixte. L’article se termine par quelques réflexions quant aux implications de l’expérience Suisse pour une harmonisation fiscale au niveau européen. (shrink)

This article points to the highly centralized nature of the British tax system. A first section shows how all tax law derives from Parliament, the “onlie begetter” of legally enforceable instruments. It is suggested that this system is not democratically accountable at sub-national levels of government. Reforms of the Thatcher era have resulted in the privatization of many public services, leading to the stabilization of State expenditure as a proportion of GDP. However, at the same time, both tax revenue and (...) expenditure have become increasingly centralized. Public service tasks are determined and financed by central government, and local government is for the most part merely the agent through which government policy is realized. The creation of the Scottish and Welsh Assemblies does not alter this overall assessment. Given the high level of centralization, taxes are uniform throughout the country and there is no scope for meaningful regional fiscal competition. Since regional economic development in Britain is notoriously uneven, the author notes that fiscal uniformity does not lead to economic convergence. A final section is devoted to showing why this is not surprising and why fiscal harmonisation at a European level would be a source of growing, not reduced, disparities.Cet article met l’accent sur la nature hautement centralisée du système fiscal britannique. Une première section montre comment toutes les lois fiscales proviennent du Parlement, la “source unique” des instruments légaux exécutoires. Nous considérons que ce système n’est pas démocrat- iquement defendable aux niveaux subnationaux de gouvernement. Les réformes de l’ère Thatcher ont conduit à une privatisation de beaucoup de services publics, entrainant une stabilisation des dépenses de l’Etat en pourcentage du PIB. Cependant, dans le meme temps, à la fois les recettes fiscales et les dépenses sont devenues de plus en plus centralisées. Les taches du service public sont définies et financées par le gouvernement central et le gouvernement local est dans la majeure partie des cas l’agent à travers lequel la politique du gouvernement s’exerce. La creation des Assemblées Ecossaises et galloises ne modifie pas cette evaluation d’ensemble. Etant donné le niveau élevé de centralisation, les impôts sont uniformes à travers le pays et il n’y a pas de possibilité pour une concurrence fiscale régionale significative. Alors que le développement économique regional en Grande Bretagne est notoirement inégal, l’auteur remarque que l’uniformité fiscale ne conduit pas à uneconvergence économique. Une section finale est consacrée à montrer pourquoi cela n’est en rien surprenant et pourquoi l’harmonisation fiscale à un niveau européen serait une source de disparités croissantes, et non décroissantes. (shrink)

Coinciding with the rising development of emerging markets, sustainable consumption practices in these markets are increasingly under scrutiny. In this context, we compare empirical results from consumers in four countries (three emerging markets and one developed market) in an experimental study to uncover patterns of preferences for sustainable luxury products (i.e., products that combine sustainability and luxury characteristics). Our findings illustrate that consumers’ quality, emotional, price, and social value perceptions, as well as purchase and electronic word-of-mouth intentions, are consistently (...) higher in all three emerging markets compared to the developed market. We find that sustainability (vs. conventional) product features increase consumers’ product value perceptions and behavioral intentions, although this effect is partially stronger for the developed compared to the emerging market(s). We further show a positive sustainability effect for luxury products, this effect is stronger for mass-market products. Combining sustainability and luxury signals leads to similar effects in emerging and developed markets. Thus, emerging markets have promise in terms of scope for incorporating sustainability characteristics into luxury products. Sustainable luxury consumption can therefore be understood as a manifestation of global consumer culture. (shrink)

BackgroundThere is increasing need for peer reviewers as the scientific literature grows. Formal education in biostatistics and research methodology during residency training is lacking. In this pilot study, we addressed these issues by evaluating a novel method of teaching residents about biostatistics and research methodology using peer review of standardized manuscripts. We hypothesized that mentored peer review would improve resident knowledge and perception of these concepts more than non-mentored peer review, while improving review quality.MethodsA partially blinded, randomized, controlled multi-center study (...) was performed. Seventy-eight neurology residents from nine US neurology programs were randomized to receive mentoring from a local faculty member or not. Within a year, residents reviewed a baseline manuscript and four subsequent manuscripts, all with introduced errors designed to teach fundamental review concepts. In the mentored group, mentors discussed completed reviews with residents. Primary outcome measure was change in knowledge score between pre- and post-tests, measuring epidemiology and biostatistics knowledge. Secondary outcome measures included level of confidence in the use and interpretation of statistical concepts before and after intervention, and RQI score for baseline and final manuscripts.ResultsSixty-four residents (82%) completed initial review with gradual decline in completion on subsequent reviews. Change in primary outcome, the difference between pre- and post-test knowledge scores, did not differ between mentored (−8.5%) and non-mentored (−13.9%) residents (p = 0.48). Significant differences in secondary outcomes (using 5-point Likert scale, 5 = strongly agree) included mentored residents reporting enhanced understanding of research methodology (3.69 vs 2.61; p = 0.001), understanding of manuscripts (3.73 vs 2.87; p = 0.006), and application of study results to clinical practice (3.65 vs 2.78; p = 0.005) compared to non-mentored residents. There was no difference between groups in level of interest in peer review (3.00 vs 3.09; p = 0.72) or the quality of manuscript review assessed by the Review Quality Instrument (RQI) (3.25 vs 3.06; p = 0.50).ConclusionsWe used mentored peer review of standardized manuscripts to teach biostatistics and research methodology and introduce the peer review process to residents. Though knowledge level did not change, mentored residents had enhanced perception in their abilities to understand research methodology and manuscripts and apply study results to clinical practice. (shrink)

I argue there is no pacifist commitment implied by the practice of mothering, contrary to what Ruddick suggests. Using violence in certain situations is consistent with the goals of this practice. Furthermore, I use Ruddick's valuable analysis of the care for particular individuals involved in this practice to show why pacifism may be incompatible with caring passionately for individuals. If giving up passionate attachments to individuals is necessary for pacifist commitment as Ghandi claims, then the price is too high.

Bobette Perrone. H. Henrietta Stockel. and Victoria Krueger. Medicine Women, Curanderas, and Women Doctors. Norman: University of Oklahoma Press,1989. ISBN 0‐8061‐2200‐5. Hardcover, $24.95. Pp. xix+272.

Emily Thomas has written a superb short book about the British philosopher Victoria Welby (1837-1913). Working from the 1880s into the early twentieth century, Welby wrote many articles and several...

In this article, we explicate evidence-based nursing (EBN), critically appraise its framework and respond to nurses’ concern that EBN sidelines the caring elements of nursing practice. We use resources from care ethics, especially Vrinda Dalmiya’s work that considers care as crucial for both epistemology and ethics, to show how EBN is compatible with, and indeed can be enhanced by, the caring aspects of nursing practice. We demonstrate that caring can act as a bridge between ‘external’ evidence and the other pillars (...) of the EBN framework: clinical expertise; patient preferences and values. Drawing on an influential EBN handbook, section 1 presents the aims and features of EBN, including the normative principle that EBN should take place within a ‘context of caring’. We aim to understand this context and whether it can be neatly detached from the EBN framework, as the handbook seems to suggest. In section 2, we highlight the grounds for resistance to EBN from the nursing community, before mounting the argument that nursing practices can be understood fruitfully through feminist care ethics and/or virtue ethics lenses. In section 3, we deepen that analysis using Dalmiya’s concepts of care-knowing and care as a hybrid ethico-epistemic virtue, which are ideally suited to the complex practices of nursing. In section 4, we bring this rich understanding of care into conversation with EBN, showing that its framework cannot be adequately theorised without paying proper attention to care. Caring can be neither an innocuous background assumption of nor an afterthought to the EBN framework. (shrink)

This is a book about the religious life of the Greeks from the eighth century BC to the fifth century AD, looked at in the context of a variety of different cities and periods. Simon Price does not describe some abstract and self-contained system of religion or myths but examines local practices and ideas in the light of general Greek ideas, relating them for example, to gender roles and to cultural and political life (including Attic tragedy and the trial (...) of Socrates). He also lays emphasis on the reactions to Greek religions of ancient thinkers - Greek, Roman, Jewish and Christian. The evidence drawn on is of all kinds: literary texts, which are translated throughout; inscriptions, including an appendix of newly translated Greek inscriptions; and archaeology, which is highlighted in the numerous illustrations. (shrink)

A. W. Price explores the varying ways in which context is relevant to our reasoning about what to do.

This book explores for the first time an idea common to both Plato and Aristotle: although people are separate, their lives need not be; one person's life may overflow into another's, so that helping someone else is a way of serving oneself. Price considers how this idea unites the philosophers' treatments of love and friendship (which are otherwise very different), and demonstrates that this view of love and friendship, applied not only to personal relationships, but also to the household (...) and even the city-state, promises to resolve the old dichotomy between egoism and altruism. (shrink)

Eastern Philosophy: The Basics is an essential introduction to major Indian and Chinese philosophies, both past and present. Exploring familiar metaphysical and ethical questions from the perspectives of different Eastern philosophies, including Confucianism, Daoism, and strands of Buddhism and Hinduism, this book covers key figures, issues, methods and concepts. Questions discussed include: What is the ‘self’? Is human nature inherently good or bad? How is the mind related to the world? How can you live an authentic life? What is the (...) fundamental nature of reality? Throughout the book the relationships between Eastern Philosophy, Western Philosophy and the questions reflective people ask within the contemporary world are brought to the fore. With timelines highlighting key figures and their contributions, a list of useful websites and further reading suggestions for each topic, this engaging overview of fundamental ideas in Eastern Philosophy is valuable reading for all students of philosophy and religion, especially those seeking to understand Eastern perspectives. (shrink)

Is it possible to disagree with someone without considering them cognitively flawed? The answer seems to be a resounding yes: disagreeing with someone doesn't entail thinking less of them. You can disagree with someone and not think that they are unreasonable. Deep disagreements, however, may challenge this assumption. A disagreement is deep when it involves many interrelated issues, including the proper way to resolve the disagreement, resulting in its persistence. The parties to a deep disagreement can hold neutral or even (...) positive judgements of each other's epistemic character, as parties’ judging each other's epistemic character negatively (i.e., epistemic disdain) is not a defining feature of deep disagreements. When analysing real-life cases, however, we find that epistemic disdain is typical of deep disagreements. In this article, I analyse why this is the case. Given that epistemic disdain undermines cognitive peerhood, the prospects of deep disagreements between epistemic peers seem bleak. Finally, it is discussed how the phenomenon of epistemic disdain, as it relates to deep disagreements, may increase affective polarisation. (shrink)

Many areas of philosophy employ a distinction between factual and non-factual (descriptive/non-descriptive, cognitive/non-cognitive, etc) uses of language. This book examines the various ways in which this distinction is normally drawn, argues that all are unsatisfactory, and suggests that the search for a sharp distinction is misconceived. The book develops an alternative approach, based on a novel theory of the function and origins of the concept of truth. The central hypothesis is that the main role of the normative notion of truth (...) is to encourage speakers to argue, with long-run behavioural advantages. This offers a fresh perspective on many debates about realism in contemporary philosophy. (shrink)

What is citizenship? -- What are choices? -- Choosing to think for yourself -- Choosing to say no -- Choosing to be friendly -- Choosing to be fair -- Choosing what to eat -- Choosing to spend or save money -- Choosing entertainment -- Choosing to be active -- Choosing to follow the rules -- Choosing to tell the truth -- Making choices and happiness.

There is fierce controversy in the United States over whether parents should be able to choose their children's schools and/or curriculum. To discuss the pedagogical arguments inherent in this question, Todd Alan Price and Ruprecht Mattig begin with the classical concept of Bildung as developed by Wilhelm von Humboldt around 1800. Next, they compare Humboldt's ideas with the ideas of John Stuart Mill and Milton Friedman, who stand in the tradition of liberal thought, as Mill was strongly influenced by (...) Humboldt and Friedman, in turn, by Mill. Finally, they consider Friedman's role as a central figure in the school choice movement, and are thus able to trace a line of thought from Humboldt to actual controversies. Price and Mattig's analysis here shows that the liberalism of Humboldt, Mill, and Friedman revolves around diversity and choice in education. Moreover, it traces that in the process of translating, translocating, and transcontextualizing Humboldt's original thought through Mill to Friedman, the complexity of arguments about education and the role of parents and the state in a liberal society has been unduly reduced. The authors conclude the paper by proposing a principle for thinking about the relationship between different educational institutions in democracies. (shrink)

Does artificial intelligence (AI) pose existential risks to humanity? Some critics feel this question is getting too much attention, and want to push it aside in favour of conversations about the immediate risks of AI. These critics now include the journal Nature, where a recent editorial urges us to 'stop talking about tomorrow's AI doomsday when AI poses risks today.' We argue that this is a serious failure of judgement, on Nature's part. In science, as in everyday life, we expect (...) influential actors to consider the consequences of error. As the world's leading scientific journal, Nature is certainly an influential actor, especially so in the absence of robust global regulation of AI. Yet it has manifestly failed to consider the cost of error in this case. (shrink)

This paper argues for the value of the ‘strange’ as a hermeneutical tool to open fresh perspectives on an issue of widespread human concern, specifically how to deal with and relate to the dead. Traditional Chinese folk religion and the animistic ghost culture found within it is introduced and the role of gods, ancestors, and ghosts explained. The view that death is not the end of life but the transition to a new relationship with the living raises questions about our (...) potential obligations to the dead. It also has implications for our thinking about intergenerational justice and the role of our memory of the past in shaping our present and future experience. (shrink)

In this paper, we explore how the prospect of artificial placenta technology (nearing clinical trials in human subjects) should encourage further consideration of the loss experienced by individuals when their pregnancy ends unexpectedly. Discussions of pregnancy loss are intertwined with procreative loss, whereby the gestated entity has died when the pregnancy ends. However, we demonstrate how pregnancy loss can and does exist separate to procreative loss in circumstances where the gestated entity survives the premature ending of the pregnancy. In outlining (...) the value that can be attached to pregnancy beyond fetal-centric narratives, we illustrate how pregnancy loss, separate to procreative loss, can be experienced. This loss has already been recognised among parents who have experienced an unexpected early ending of their pregnancy, resulting in their child being cared for in neonatal intensive care unit. Artificial placentas, however, may exacerbate these feelings and make pregnancy loss (without procreative loss) more visible. We argue that pregnancy is an embodied state in which gestation is facilitated by the body but gestation itself should be recognised as a process—and one that could be separable from pregnancy. In demarcating the two, we explore the different ways in which pregnancy loss can be understood. Our objective in this paper goes beyond contributing to our philosophical understanding of pregnancy towards practical-orientated conclusions regarding the care pathways surrounding the artificial placenta. We make recommendations including the need for counselling and careful consideration of the language used when an artificial placenta is used. (shrink)

I discuss the relationship between the two forms of expressivism defended by Robert Brandom, on one hand, and philosophers in the Humean tradition, such as Simon Blackburn and Allan Gibbard, on the other. I identify three apparent points of difference between the two programs, but argue that all three are superficial. Both projects benefit from the insights of the other, and the combination is in a natural sense a global expressivism.

The purpose of this article is to make a case for The Rebel as an important educational text. Discussing The Rebel in this way for the first time, the goal is to try and demonstrate that the work could have a unique contribution; in particular there might be a number of similarities between Camus and educational thinkers relating to the goals, pedagogy and the meaning of education. The Rebel has been noted as Camus’s most underexplored text so by investigating these (...) synergies for the first time, this article aims to demonstrate another dimension to The Rebel and potential relevance for educational theory and practice. (shrink)

This article examines the concept of the stranger and the experience of strangeness in Albert Camus’s The stranger. These themes have a range of synergies with educational thought. They also lead us to other concepts that may have a place in educational debate, in particular the concepts of the absurd and rebellion. This train of thought also has potential for educational practice. If we accept that strangeness has a positive place in education, Camus is insightful in allowing us to examine (...) its pedagogical foundations and the wider conditions necessary to give rise to the experience of strangeness. (shrink)

Are the distinctions between past, present and future, and the apparent ‘passage’ of time, features of the world in itself, or manifestations of the human perspective? Questions of this kind have been at the heart of metaphysics of time since antiquity. The latter view has much in common with pragmatism, though few in these debates are aware of that connection, and few of the view’s proponents think of themselves as pragmatists. For their part, pragmatists are often unaware of this congenial (...) application of their methodology; some associate pragmatism with the other side of the old debate in the metaphysics of time. In my view, this link between time and pragmatism only scratches the surface of the deep two-way dependencies between these two topics. The human temporal perspective turns out to be deeply implicated not merely in our temporal notions themselves, but in many other conceptual categories – arguably, in fact, in all of them, and in the nature of language and thought. In this way, reflection on our own temporal character vindicates James’ famous slogan for global pragmatism: ‘The trail of the human serpent is thus over everything.’. (shrink)

Causalists and Evidentialists can agree about the right course of action in an (apparent) Newcomb problem, if the causal facts are not as initially they seem. If declining $1,000 causes the Predictor to have placed $1m in the opaque box, CDT agrees with EDT that one-boxing is rational. This creates a difficulty for Causalists. We explain the problem with reference to Dummett's work on backward causation and Lewis's on chance and crystal balls. We show that the possibility that the causal (...) facts might be properly judged to be non-standard in Newcomb problems leads to a dilemma for Causalism. One horn embraces a subjectivist understanding of causation, in a sense analogous to Lewis's own subjectivist conception of objective chance. In this case the analogy with chance reveals a terminological choice point, such that either (i) CDT is completely reconciled with EDT, or (ii) EDT takes precedence in the cases in which the two theories give different recommendations. The other horn of the dilemma rejects subjectivism, but now the analogy with chance suggests that it is simply mysterious why causation so construed should constrain rational action. (shrink)

In the first chapter of From Metaphysics to Ethics, Frank Jackson begins, as he puts it, ‘by explaining how serious metaphysics by its very nature raises the location problem.’ (1998, p. 1) He gives us two examples of location problems. The first concerns semantic properties, such as truth and reference: Some physical structures are true. For example, if I were to utter a token of the type ‘Grass is green’, the structure I would thereby bring into existence would be true (...) ... How are the semantic properties of the sentence related to the non-semantic properties of the sentence? Where, if anywhere, are the semantic properties of truth, content and reference to be found in the non-semantic, physical or naturalistic account of the sentence?’ (1998, p. 2) Jackson notes two possible answers to questions of this kind. The first denies that there are any such semantic properties. (shrink)

impermissibly favorable to Jews? -- Humanist origins -- Humanism at court -- Discovery of Hebrew -- Johannes Pfefferkorn and the campaign against Jews -- Who saved the Jewish books? -- Inquisition -- Trial at Rome and the Christian debates -- The Luther affair -- As if the first martyr of Hebrew letters.

impermissibly favorable to Jews? -- Humanist origins -- Humanism at court -- Discovery of Hebrew -- Johannes Pfefferkorn and the campaign against Jews -- Who saved the Jewish books? -- Inquisition -- Trial at Rome and the Christian debates -- The Luther affair -- As if the first martyr of Hebrew letters.

In the first chapter of From Metaphysics to Ethics, Frank Jackson begins, as he puts it, ‘by explaining how serious metaphysics by its very nature raises the location problem.’ (1998, p. 1) He gives us two examples of location problems. The first concerns semantic properties, such as truth and reference: Some physical structures are true. For example, if I were to utter a token of the type ‘Grass is green’, the structure I would thereby bring into existence would be true (...) ... How are the semantic properties of the sentence related to the non-semantic properties of the sentence? Where, if anywhere, are the semantic properties of truth, content and reference to be found in the non-semantic, physical or naturalistic account of the sentence?’ (1998, p. 2) Jackson notes two possible answers to questions of this kind. The first denies that there are any such semantic properties. (shrink)

Why do leaders fail ethically? In this book, Terry L. Price applies a multi-disciplinary approach to an understanding of immorality in the public, private, and non-profit sectors. He argues that leaders can know that a certain kind of behavior is generally required by morality but nonetheless be mistaken as to whether the relevant moral requirement applies to them in a particular situation and whether others are protected by this requirement. Price articulates how leaders make exceptions of themselves, explains (...) how the justificatory force of leadership gives rise to such exception-making, and develops normative prescriptions that leaders should adopt as a response to this feature of their moral psychology. (shrink)