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  1. Morality of Lobbying for Tax Benefits: A Kantian Perspective.Anne Van de Vijver - 2021 - Journal of Business Ethics 181 (1):57-68.
    AbstractMultinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and their leaders to be transparent about their political activities and tax lobbying. Next, it introduces a (...)
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  • Thinking about Cases: Applying Kant's Universal Law Formula.Jochen Bojanowski - 2017 - European Journal of Philosophy 26 (4):1253-1268.
    According to a widespread view, Kant's claim that moral wrongness has its ground in a contradiction underlying every immoral action is a “bluff” rooted in “dogmatic moralism”. Ever since Benjamin Constant's exchange with Kant, counterexamples have played a crucial role in showing why Kant's “universalization procedure” fails to determine the moral validity of our judgments. Despite recent attempts to bring Kant's ethics closer to Aristotle's, these counterexamples have prevailed. Most recently, Jesse Prinz has launched another attack along the same lines. (...)
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  • Moral Applicability of Agrippa’s Trilemma.Noriaki Iwasa - 2013 - Croatian Journal of Philosophy 13 (1):109-128.
    According to Agrippa's trilemma, an attempt to justify something leads to either infinite regress, circularity, or dogmatism. This essay examines whether and to what extent the trilemma applies to ethics. There are various responses to the trilemma, such as foundationalism, coherentism, contextualism, infinitism, and German idealism. Examining those responses, the essay shows that the trilemma applies at least to rational justification of contentful moral beliefs. This means that rationalist ethics based on any contentful moral belief are rationally unjustifiable.
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