In 2015, the U.S. Supreme Court issued its ruling on the Patient Protection and Affordable Care Act (ACA). Among other things, it found that states may refuse to expand Medicaid to all individuals earning less than 133% of the federal poverty line. In this article, I evaluate the strongest conservative objection to the Medicaid expansion, which runs as follows: "Defenders of the ACA promised that the Medicaid expansion (and all other parts of the ACA) would be paid for with compensating (...) cuts. However, it’s arguable that that claim is false and that the government is likely to follow its well-worn pattern of charging at least some of the increased spending to the national debt. Debt is already at dangerous levels, and adding to it increases the risk of a serious fiscal crisis. We should therefore oppose the Medicaid expansion." After laying out this argument, I evaluate its central claims and draw three main conclusions. First, some people could reasonably believe the assumptions behind the fiscal objection, and thus reasonably oppose the Medicaid expansion as well. Second, despite the fact that reasonable critics could hold those assumptions, most critics do not, and so they should not reject the Medicaid expansion on these fiscal grounds. Third, supporters of the ACA and the Medicaid expansion can reasonably reject the assumptions behind the fiscal objection, and thus the objection itself. (shrink)

When the first Conte government began converting the Five Star Movement and Lega’s manifestos into expenditure items for the 2019 budget law, it quickly became obvious that Italy’s macroeconomic po...

One of the most vexed issues in income tax policy is how family or household status should affect tax liability. This article suggests a general approach for thinking about the treatment of households in the fiscal system generally under a utilitarian social welfare norm. The United States fiscal rules considered include those not only in the income tax but under Social Security, Medicare, and safety net programs. Among the recommendations that emerge from the analysis are (1) recognizing (...) couples for tax and transfer purposes without limitation to those that are married, (2) reducing the fiscal system's current distributional bias in favor of one-earner couples and its discouraging work by secondary earners, and (3) providing significantly more favorable treatment of households with children than of those with similar resources but no or fewer children, without limiting this more favorable treatment, in the manner of present U.S. law, to relatively poor households. Footnotesa * I am grateful to Lily Batchelder and Louis Kaplow for comments on an earlier draft. (shrink)

The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried out by using tools indicated in the area of New Institutional Economics (NIE). Attention was devoted primarily to the importance of specific institutional arrangements, broadly understood as the “rules of the game” applicable (...) in the political and economic spheres, and related to the problems of public finances. Research has shown that the appropriate design of tax rules may contribute, to some extent, to limiting the fiscal crisis. Tax policy, and even more broadly, fiscal policy, may determine the formula in which the economic achievements regarding compliance with tax principles and fiscal rules can be implemented. What is primarily important is the legal framework (one of the most important formal institutions) within which state policy in the field of public finances should be implemented. (shrink)

This paper theorizes that care provision depends on the set of “contingencies,” or organizational and institutional structures, rules, narratives, and routines, surrounding professional work. Drawing on 95 interviews with U.S. pharmacists, I demonstrate how pharmacists prioritize specific contingencies and reveal how ethical decision-making depends on both organizational positioning and locus in inter-professional hierarchies.

This article addresses some useful coordinates for the analysis of the relationship between philosophy and taxation. My argument aims to show the relevance of a philosophy of taxation and thus draw attention to civic education required to shape a democratic public reason, truthful, critical and attentive. I emphasize the character of “donation” that is the rule of law within a democratic constitutional regime, which depends on tax payments for the purposes proposed, and particularly those of a social distributive justice. I (...) distinguish between charity and justice and political obligation to maintain that by implementing an effective "rule of law" citizens “donate” ourselves mechanisms and procedures for advancing a system of justice as fairness. This grant does not pertain to the field of natural duties, charity or sacrifice of supererogatory acts, but is expressed in institutional programs whose implementation and maintenance required from us pay taxes, but always based on personal commitment. Thus, close to John Rawls I emphasize the value of freedom. (shrink)

Goal – The aim of the article is to identify dysfunctional phenomena (implementation of specific mechanisms/solutions and actions taken), generating increased opacity and limit the responsibility/accountability of public finance in Poland, exacerbated by the COVID-19 crisis. Methods – descriptive analysis, comparative analysis and financial analysis methods were used. Results – fiscal transparency and accountability in Poland is limited by: the marginalisation of the role of the state budget, the loosening of the stabilising expenditure rule, the creation of financial mechanisms (...) based on special funds fed by repayable financing sources for the implementation of state tasks, inter alia, in the fight against the effects of the COVID-19 crisis, the use of national and EU methodologies for calculating the deficit and debt of the public sector in order to conceal part of them, the lack of a consolidated financial statement of the public finance sector. (shrink)

In their papers in this supplement, Ruth Faden and colleagues conclude that research ethics and regulation must change to accommodate a changed and changing health care environment. The reality, however, is that the widely understood and accepted ethical framework embedded in the regulatory requirements known as the Common Rule, and recent proposals to modify the Common Rule have become stalled, at least for the foreseeable future, if not permanently. Meaningful systemic modernization of the Common Rule is not likely to occur (...) any time soon. All the same, modernization of the Common Rule is desperately needed. In the short term, the agencies responsible for implementing it must be willing to develop practical guidance for implementing the current regulatory requirements in a way that promotes clarity and understanding and allocates human and fiscal resources based on the level of risk to subjects. To this end, the Veterans Health Administration recently implemented policy to address the research‐practice distinction—a distinction that is especially relevant to VHA's current challenges and that the authors of the “ethical framework” articles have identified as particularly outmoded. (shrink)

Jesus of Nazareth, like Socrates, left nothing behind written by himself. Yet, the records of his teaching indicate a rich interest in dialogic pedagogy, reflected in his use of the parable, primarily an oral genre, as a dialogic provocation. Working at the interface of pedagogy, theology and philosophy, this article explores the parable of the Good Samaritan from the perspective of dialogic pedagogy. It employs an analytical approach termed diacognition, developed from the notions of dialogue, position and cognition, to analyse (...) the moves within the parable and the teaching situation in which it is located. The article explores how Jesus engages the dialogue of and around the parable to position and reposition his interlocutor, provoking a re-cognition of what it means to love one’s neighbour. It concludes by reflecting on the implications of this analysis for the relation of meaning to knowing and doing. (shrink)

The information explosion and digital modes of learning often combine to inform the quest for the best ways of transforming information in digital form for pedagogical purposes. This quest has become more urgent and pervasive with the ‘turn’ to online learning in the context of COVID-19. This can result in linear, asynchronous, transmission-based modes of teaching and learning which commodify, package and deliver knowledge for individual ‘customers’. The primary concerns in such models are often technical and economic – technology as (...) a cost-effective ‘solution’ to educational challenges. In this paper I argue for the importance of dialogic learning space in teaching and learning by means of Information and Communication Technologies, whether in the form of fully online learning, blended learning or face-to-face encounters using ICT affordances. Although the 20th Century theorists Mikhail Bakhtin (1895–1975) and Hans-Georg Gadamer (1900–2002) produced their seminal works before the advent of ICTs, they were both concerned with the quality and authenticity of human engagement with texts and with other persons and contexts. Besides a shared interest in dialogue as an ontological feature of human life and being, they both used spatiotemporal concepts for understanding and interpreting texts. The article draws on Gadamer’s notions of dialogue and horizon, and Bakhtin’s notions of dialogue and chronotope, to conceptualize dialogic possibilities for online education. Its purpose is to provide a framework, grounded in Bakhtin’s and Gadamer’s ideas, for a dialogic approach to online teaching and learning in higher education. (shrink)

Dialogue is a seminal concept within the work of the Brazilian adult education theorist, Paulo Freire, and the Russian literary critic and philosopher, Mikhail Bakhtin. While there are commonalities in their understanding of dialogue, they differ in their treatment of dialectic. This paper addresses commonalities and dissonances within a Bakhtin-Freire dialogue on the notions of dialogue and dialectic. It then teases out some of the implications for education theory and practice in relation to two South African contexts of learning that (...) facilitate the access to education of disadvantaged groups, one in higher education and the other in early childhood education. (shrink)

This article examines the relationship between online dispute resolution (ODR) and trust. We discuss what trust is, why trust is important, and how trust develops. Our claim is that efforts to implement online dispute resolution on a site or service in a manner that promotes trust need to consider ODR as just one tool in a broader toolbox of trust-building tools and techniques. These techniques are amongst others marketing, education, trust seals, and transparency. By evaluating ODR in its proper context (...) as one component of a larger trust strategy, we can more accurately set expectations for its results and position our projects for success. (shrink)

The article presents proofs of the context freeness of a family of typelogical grammars, namely all grammars that are based on a uni- ormultimodal logic of pure residuation, possibly enriched with thestructural rules of Permutation and Expansion for binary modes.

In the face of the COVID-19 pandemic, governments worldwide established various mechanisms to facilitate the pandemic response and ensure the state’s functioning. As a consequence, the economic impact of the COVID-19 crisis varies in countries, depending on the region. We are looking for answers to research questions: how the COVID-19 pandemic influenced the finances of local government institutions in 2020–2021; Is it possible to distinguish the types of units where this impact was greater or smaller, and whether and how the (...) pandemic-related legislation influenced the fiscal relations between the state and local government, especially in the context of the local government institutions’ financial independence. We have noticed that financial solutions dedicated to local government units, as well as making local government fiscal rules more flexible, allowed to maintain the potential of the local economic base. They also had a diversified impact on the Polish local government institutions’ income level. (shrink)

Barbara Fried takes the view that uniform taxation—that is, a single rate applicable to all income levels—cannot be defended on any grounds of justice. She goes further by saying that, of all possible rate structures, it might be “the hardest one”? to ground in “a”? theory of fairness. Using the contractarian-constitutional perspective advanced by John Rawls and James Buchanan, this article argues that tax uniformity can be seen as a requirement of justice. After modelling how the political world realistically decides (...) to distribute tax shares (self-interested parties act under a majority constraint), I show how the uniformity principle could emerge from the constitutional contract. In other words, rational individuals would choose uniformity as a procedural constraint under a “veil of uncertainty”?; that is, with limited knowledge regarding their positions under the future application of the rule. Moreover, I elucidate how the uniformity requirement integrates generalized criteria of fairness and efficiency into fiscal politics as it precludes fiscal exploitation and constrains majorities, and their most influential subgroups, to opt for policies in the direction of the Pareto frontier, and as such promotes outcomes acceptable to all participants. (shrink)

The paper outlines why and how political institutions, especially constitutional ones, matter for what decisions are made in the political process and thereby for how the economy functions. The main part contains a survey of empirical studies in this area. Among the things covered: the effects of political and economic freedom, not least property rights, on economic growth; how stricter budgetprocess rules affect tendencies for deficits; the role of electoral systems for shaping policies and affecting fiscal deficits; and (...) the effects of separation of powers – e.g., federalism and referenda – on government size.Ce papier retrace dans les grandes lignes pourquoi et comment les institutions politiques, notamment celles de nature constitutionnelle, importent pour les décisions prises au niveau politique et en conséquence sur la manière dont fonctionne l’économie. La majeure partie du papier consiste en un examen des études empiriques dans ce domaine. Parmi les choses analysées : les effets de la liberté politique et économique, en particulier les droits de propriété, sur la croissance économique ; comment des règles plus strictes lors de l’élaboration du budget influent sur la tendance au déficit ; le rôle des systèmes électoraux dans l’élaboration des politiques et dans la taille des déficits ; et les effets de la séparation des pouvoirs – par exemple fédéralisme et referenda – sur la taille du gouvernement. (shrink)

In The Myth of Ownership, Liam Murphy and Thomas Nagel argue that achieving fairness in taxation is principally a matter of distributive justice. Distributive justice can be understood as being concerned with what is owed to people as a matter of justice. For Nagel and Murphy, fairness in tax schemes is subsumed to the question of distributive justice: fairly allocated tax liabilities are just those that are compatible with the preferred theory of distributive justice. Subsuming assessments of tax fairness to (...) distributive justice, however, overlooks the following possibility: that the question of how we ought to divvy up tax liabilities, and the burdens associated with running a society more generally, requires different, non-distributive considerations of justice. These are considerations of justice that aren’t essentially about distributive justice at all. I argue here that the division of burdens in a society is specifically a matter of contributive justice. Contributive justice is concerned with what people owe as a matter of justice, rather than what is owed to them. It makes the division of burdens itself evaluative salient in assessments of fairness. Even a comprehensive specification of distributive justice leaves indeterminate how the burdens of running a society should be fairly divided up. Each of the chapters in this dissertation develops one part of an account of contributive justice. I first make conceptual space for an account of contributive justice. By taking Murphy and Nagel’s lead, and working within the post-distribution, a distinctive need for principles of justice in contribution can be shown. Murphy and Nagel decline to introduce non-distributive principles for guiding the provision of post-distributive public goods. Instead, they favor efficiency in determining the provision of post-distributive of public goods. I show that contributive justice is genuinely distinct from both efficiency and distributive justice. I also identify one respect in which principles of contributive justice should bear: that of determining the financing and delivery and civic cultural public goods. I then argue that a principle of contribution in accordance with ability (a principle of “ability-to-pay”, or “ability-to-contribute”, for short) stands out as a candidate principle of contributive justice. The version of ability-to-pay that I defend is, in particular, a deontic principle of ability-to-pay. I show that a deontic principle of ability-to-pay is more closely allied with a view of society as a cooperative enterprise than utilitarian versions of ability-to-pay. An account of ability to contribute is developed by grafting a notion of opportunity cost onto Amartya Sen’s capability theory. Lastly, I incorporate contributive justice in an account of contributive legitimacy. Contributive legitimacy gives us a set of conditions under which the state’s use of coercive force to extract tax contributions is legitimate, and hence justified. Drawing on empirical evidence from the development and fiscal sociology literature, I show that contributive legitimacy in a state’s tax extraction practices is essential to rule of law, and the avoidance of kleptocratic authoritarianism. Contributive legitimacy supplements our understanding of conventional notions of political legitimacy and helps us identify possible failures of political legitimacy. These are failures that might be overlooked were we to focus solely on distribution. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Ideas 61.4 (2000) 657-674 [Access article in PDF] European Thought in Nineteenth-Century Iran: David Hume and Others Cyrus Masroori European ideas have played a crucial part in the shaping of the modern Iranian intellectual climate, since Iranian intellectuals have been, one way or another, engaged with these ideas for at least a hundred and fifty years. This engagement has also influenced Iranian society in (...) various ways, as the conceptual foundations of the two Iranian revolutions of the twentieth century present the best evidence. Considering this impact, the study of the reception of European ideas in nineteenth-century Iran becomes important. This article explores neglected questions concerning the reception of ideas: did practical considerations of the Iranian intellectuals play a significant part in the reception of these ideas? And if they did, what was their impact? The examination presented here helps us to further our understanding of the reception and dissemination of political ideas in different cultures and to appreciate the variety of interpretations which they can receive.The article is organized in three parts. The first part provides a brief description of the historical context in which the nineteenth-century Iranian intellectuals were situated. The second part reviews several examples of the interaction between the practical concerns of Iranian intellectuals and their selection, interpretation, and utilization of European ideas. This part intends to provide evidence for the overall suggestion that practical concerns were the determining factor in the pattern of the engagement of Iranian intellectuals with European ideas. The third part of the article concentrates on the same factor in some of the writings of a leading Iranian intellectual of the time, Mirza Fath'ali Akhundzadeh, including his purported "Letter from David Hume to the Muslim Clergy of India," written around 1860. [End Page 657] Historical Background Throughout the nineteenth century Iran suffered from a significant crisis which affected various aspects of life, different social strata, and the ruling Qajar regime. The crisis had three interrelated causes: the expansionist policies of Iran's powerful neighbors, Russia and British India; an economic decline and fiscal difficulties which were in part due to the institutional arrangements, and; the Qajars' inherently weak legitimacy. Between 1800 and 1830, Iranians were involved with disastrous wars against Russians, which clearly demonstrated the weakness of the Iranian state in protecting its territories and population against its northern neighbor.Defeats in these wars pointed to the need for reform in Iran. The state initiated limited institutional reforms, first by the Crown Prince Abbas Mirza (1810s and 1820s) and later by Prime Ministers Mirza Abulqasim Qa'im Maqam (1835) and Mirza Taqi Khan Amir Kabir (1848-51). These reform initiatives, however, proved to be unsuccessful, and the continued weakness of the state was further indicated by defeats by British forces (1856-57).One of the main obstacles to reform in Iran was the opposition by many of the courtiers and the majority of the Shi'i clergymen (ulama). The latter's opposition, particularly to any reform based on European ideas, was important because the ulama enjoyed significant influence over the people. Although on occasions the Shah and some of his ministers supported certain reforms based on European institutional models, the anti-reform coalition of the ulama and conservative courtiers was almost always successful in stopping such attempts. Meanwhile, it must be remembered that even when the Shah supported reform, he remained an autocrat with very little tolerance for any ideas which questioned his absolute political authority. Thus, although debate regarding modernization was at times tolerated by the state, demands for democratization were repressed by both the state and the ulama. 1Against the above background, the nineteenth century Iranian intellectuals who adhered to the principles of liberalism can be divided into three groups: institutional liberals, who believed that Iran could overcome its "underdevelopment" by importing European political and economic institutions without cultural changes or the liberal education of the people as a prerequisite; Islamic liberals who believed that demonstrating the compatibility between Islam and liberal principles such as the rule of... (shrink)