This article has three main parts, Section 2 considers the nature and extent to which individuals who are well-off have a moral obligation to aid the worlds needy. Drawing on a pluralistic approach to morality, which includes consequentialist, virtue-based, and deontological elements, it is contended that most who are well-off should do much more than they do to aid the needy, and that they are open to serious moral criticism if they simply ignore the needy. Part one (...) also focuses on the United States, and illustrates both how incredibly wealthy the U.S. is and some of the spending habits of its citizens; however, its considerations apply to the well-off generally. Section 3 considers whether justice provides reasons for helping the needy. Noting that justice in an extremely complex notion, it discusses numerous considerations relevant to justices scope and implications, including an extended Rawlsian conception of justice, an absolute conception, a comparative conception, the distinction between natural and social justice, and various elements of common-sense morality. Section 2 also distinguishes between agent-relative justice-based reasons, which are relevant to whether we act justly, and agent-neutral justice-based reasons, which are relevant to whether we have reasons of justicefor acting. Correspondingly, it argues that even if one can ignore the needy without acting unjustly, as philosophers like Robert Nozick and Jan Narveson contend, there may be powerful reasons of justicefor addressing their plight. Section 4 briefly address the responsibilities of international organizations like the World Bank, the International Monetary Fund (IMF), and World Trade Organization (WTO). Drawing on Section 2, it is suggested that in addition to standard reasons to act justlytowards needy members of the worlds community, there will be reasons of justicefor such organizations to aid the needy in both present, and future, generations. The article concludes by contending that the well-off in countries like the U.S. have reason to view international organizations like the World Bank, IMF, and WTO as their agents, and to seek to insure that they alleviate misfortunes amongst the worlds needy. (shrink)

Traditional welfare states were based on passive solidarity. Able bodied, healthy minded citizens paid taxes and social premiums, usually according to a progressive taxation logic following the ability to pay principle. Elderly, fragile, weak, unhealthy and disabled citizens were taken care of in institutions, usually in quiet parts of the country. During the nineteen eighties and nineties of the twentieth century, ideas changed. Professionals, patients and policy makers felt that it would be better for the weak and fragile (...) to live in mainstream society, rather than be taken care of in institutions outside society. This might be cheaper too. Hence policy measures were taken to accomplish deinstitutionalization. This article discusses the implications of deinstitutionalization for distributive justice. It is argued that the weakest among the weak and fragile stand to lose from this operation. For able bodied citizens deinstitutionalization entails a move from passive to active solidarity. Rather than just pay taxes they have to actively care for and help the needy themselves. The move from passive to active solidarity tends to take advantage of benevolent citizens and burden the socioeconomically disadvantaged. This may be a reason to reconsider the policy move toward deinstitutionalization. (shrink)

In late 2012, Hurricane Sandy hit the East Coast of the U.S., causing much suffering and devastation. Those who could have easily helped Sandy’s victims had a duty to do so. But was this a rightfully enforceable duty of justice, or a non-enforceable duty of beneficence? The answer to this question is often thought to depend on the kind of help offered: the provision of immediate bodily services is not enforceable; the transfer of material resources is. I argue that (...) this double standard is unjustified, and defend a version of what I call “Social Samaritanism.” On this view, within political communities, the duty to help the needy—whether via bodily services or resource transfers—is always an enforceable demand of justice, except when the needy are reckless; across independent political communities, it is always a matter of beneficence. I defend this alternative double standard, and consider its implications for the case of Sandy. (shrink)

Despite the growing body of research on emotional labor, little has been known about the social consequences of emotional labor. Drawing on emotional dissonance theory, the authors investigate the relationship between the felt emotional dissonance and prosocial behavior (e.g., donation to a charity). Findings from multiple studies suggest that higher emotional dissonance serially influences perceived lack of control, emotional exhaustion, lowered sympathy for others’ feeling, and subsequently lower willingness to help others. when individuals are asked to recall their past (...) experiences of emotional dissonance, they expressed lack of control and emotional exhaustion (Study 3), lower sympathy for others’ feeling (Study 1, 3), and subsequently become less willing to help others both in their intention (Study 2A and 3) and with actual money (Study 2B). Further, this negative relationship is moderated by the display rules (i.e., surface acting vs. deep acting, Study 3). Managerial and public policy implications are discussed. (shrink)

Drawing on data from 18 months of participant observation and interviews at a community health clinic in North Carolina, the author illustrates how an intersectional perspective deepens our understanding of the construction of a moral identity. In this case, the author examines the moral identity of health care providers—all women—who provide family planning and contraceptive counseling for women clients. The author analyzes how maternity care coordinators—two whites and two Latinas—craft a moral identity by drawing on the cultural toolkit available to (...) them, using gendered frames but also racial, class, and nationalist frames. An intersectional lens helps us better understand how maternity care coordinators' moral identities are shaped by their different locations within racism, classism, and nationalism. (shrink)

The operating assumption in mostdiscussions of health policy is that governmenthas some responsibility for the health of itscitizens and that it may legitimately tax,subsidize, and regulate its citizens in theexercise of that responsibility. On thisassumption, public obligations to HIV/AIDSpatients are a function of their needs inrelationship to other health needs. This paperchallenges the operating assumption by arguingthat it cannot be grounded in the obligationsthat individuals have to each other.The paper rests on its own assumption: themoral theory of individualism. On (...) this theory,individuals are ends in themselves who have theright to choose their own actions and uses oftheir resources; they do not have unchosenobligations to help others. In regard toHIV/AIDS patients, consequently, individualshave no duty to help, nor any other obligationbeyond that of respecting their rights; andthere is no valid basis for governmentregulations or subsidies on their behalf.The paper argues against the two approachescommonly used to defend a more expansive viewof individual obligations and the role ofgovernment. The first is the assumption ofwelfare rights to goods and services; thesecond is the assumption that distributivejustice requires some redistribution of healthcare resources. (shrink)

Improving generalization in psychology will require more expansive data collection to fuel more expansive statistical models, beyond the scale of traditional lab research. We argue that citizen science is uniquely positioned to scale up data collection and, that in spite of certain limitations, can help to alleviate the generalizability crisis.

Midcentury America was governed from the center, a bipartisan consensus of politicians and public opinion that supported government spending on education, the construction of a vast network of interstate highways, healthcare for senior citizens, and environmental protection. These projects were paid for by a steeply progressive tax code, with a top tax rate at one point during the Republican Eisenhower administration of 91 percent. Today, a similar agenda of government action would be portrayed as dangerously left wing. At the (...) same time, radically anti-government and anti-tax opinions are considered part of the mainstream. In _Take Back the Center_, Peter Wenz makes the case for a sane, reality-based politics that reclaims the center for progressive policies. The key, he argues, is taxing the wealthy at higher rates. The tax rate for the wealthiest Americans has declined from the mid-twentieth-century high of 91 percent to a twenty-first-century low of 36 percent--even as social programs are gutted and the gap betweeen rich and poor widens dramatically. Ever since Ronald Reagan famously declared that government was the problem and not the solution, conservatives have had an all-purpose answer to any question: smaller government and lower taxes. Wenz offers an impassioned counterargument. He explains the justice of raising the top tax rates significantly, making a case for less income inequality, and he offers suggestions for how to spend the increased tax revenues: K-12 education, tuition relief, transportation and energy infrastructure, and universal health care. Armed with Wenz's evidence-driven arguments, progressives can position themselves where they belong: in the mainstream of American politics and at the center of American political conversations, helping their country address a precipitous decline in equality and quality of life. (shrink)

Four years after the Panama Papers scandal, tax avoidance remains an urgent moral-political problem. Moving beyond both the academic and policy mainstream, I advocate the “democratization of tax enforcement,” by which I mean systematic efforts to make tax avoiders accountable to the judgment of ordinary citizens. Both individual oligarchs and multinational corporations have access to sophisticated tax avoidance strategies that impose significant fiscal costs on democracies and exacerbate preexisting distributive and political inequalities. Yet much contemporary tax sheltering occurs within (...) the letter of the law, rendering criminal sanctions ineffective. In response, I argue for the creation of Citizen Tax Juries, deliberative minipublics empowered to scrutinize tax avoiders, demand accountability, and facilitate concrete reforms. This proposal thus responds to the wider aspiration, within contemporary democratic theory, to secure more popular control over essential economic processes. (shrink)

Most of us believe morality requires us to help the desperately needy. But most of us also believe morality doesn't require us to make enormous sacrifices in order to help people who have no special connection with us. Such self-sacrifice is of course praiseworthy, but it isn't morally mandatory. Rule-consequentialism might seem to offer a plausible grounding for such beliefs. Tim Mulgan has recently argued in _Analysis and _Pacific Philosophical Quarterly that rule-consequentialism cannot do so. This paper (...) replies to Mulgan's arguments. (shrink)

Most of us believe morality requires us to help the desperately needy. But most of us also believe morality doesn't require us to make enormous sacrifices in order to help people who have no special connection with us. Such self‐sacrifice is of course praiseworthy, but it isn't morally mandatory. Rule‐consequentialism might seem to offer a plausible grounding for such beliefs. Tim Mulgan has recently argued in Analysis and Pacific Philosophical Quarterly that rule‐consequentialism cannot do so. This paper (...) replies to Mulgan's arguments. (shrink)

What is the relationship between taxation and public safety? Contrary to studies suggesting that personal victimization and heightened perceptions of insecurity increase pro-social attitudes and support for state intervention in the form of greater taxation, this article argues that such concerns decrease willingness to pay taxes to address public safety. It estimates what citizens are willing to pay to reduce crime, using an original representative survey conducted in Mexico and relying on the contingent valuation method to assess the value (...) of nonmarket goods. Attitudes toward taxation are found to respond to subjective, sociotropic assessments of public safety rather than to actual risk or occurrences of individual victimization. These findings counter the conventional wisdom that demand for personal security enables greater extraction, a central proposition in classic accounts of state building. Showing that willingness to accept heavier taxation may be weakest among those who perceive the gravest need for security, the study adds precision to theories of fiscal exchange. (shrink)

Consequentialists insist there is no rational basis for distinguishing between determinate victims and indeterminate victims. Whether it's a child drowning at our feet or needy communities abroad, our reason to help is the same. Experimental data indicate, however, that we regularly make such distinctions. In this article, I show that there are indeed persuasive normative grounds for preserving this distinction. When potential beneficiaries are determinate, they have a special claim on us grounded in fairness. I present several cases (...) that demonstrate that treating determinate beneficiaries the same as indeterminate beneficiaries is unjust. I conclude with an analysis of the relevant social psychology data.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.When Helping the Victim Matters More Than Helping a VictimVolume 25, Issue 1SCOTT M. JAMES DOI: https://doi.org/10.1017/S0953820812000246Your 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. When Helping the Victim Matters More Than Helping a VictimVolume 25, Issue 1SCOTT M. JAMES DOI: https://doi.org/10.1017/S0953820812000246Available 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. When Helping the Victim Matters More Than Helping a VictimVolume 25, Issue 1SCOTT M. JAMES DOI: https://doi.org/10.1017/S0953820812000246Available 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)

In this article we investigate the value and utility of Machiavelli’s work for Community-Based Natural Resource Management. We made a selection of five topics derived from literature on NRM and CBNRM: Law and Policy, Justice, Participation, Transparency, and Leadership and management. We use Machiavelli’s work to analyze these topics and embed the results in a narrative intended to lead into the final conclusions, where the overarching theme of natural resource management for the common good is considered. Machiavelli’s focus on practical (...) realities produces new, sometimes unsettling, insights. We conclude that this focus helps to understand the development and performance of management regimes and their consequences and that institutional design should be seen as an ongoing process, which requires a constant adaptation of these institutions. (shrink)

The main aim of this paper is to investigate the micro and macro predictors of Portuguese willingness to pay (WTP) more taxes to bolster funds channelled to the National Health Service (NHS). An online questionnaire was used to collect data from 584 Portuguese citizens. The statistical analysis was performed through the application of logistic regressions. The research shows that willingness to support increasing taxes depended on socioeconomic, behavioural, and psychological factors. The WTP more taxes to finance the NHS were (...) associated with younger ages, life satisfaction and dispositional optimism, satisfaction with the NHS performance, current perceived risk exposure, and risk orientation. Identifying and understanding the main influencing factors associated with WTP more taxes for NHS is essential to assist policy-makers in developing healthcare reforms. Decision-makers may take this opportunity to improve the NHS since those who ultimately benefit from the measures can provide an additional source of health financing. (shrink)

From Emily Litella to Grumpy Old Man, from Joe Blow to Drunk Uncle, Saturday Night Live has long employed guest characters as “citizen journalists” on its famous Weekend Update segment. These characters have provided a comic take on everyday issues impacting the life of citizens in the public sphere. Two of the first philosophers who take up the modern problems of participatory democracy in the public sphere are John Dewey (1859–1952) and Walter Lippmann (1889–1974). “Weekend Update” provides us with (...) a foundation to understand what Dewey and Lippmann argued about news, democracy, and the formation of public opinion. Dewey's creative response to the problems of the public in democracy was not to rely on experts, but to rely on the arts and artists to help communicate important issues in the public sphere and foster more public participation. (shrink)

On the heels of the groundbreaking Obergefell v. Hodges ruling legalizing same-sex marriage in the United States, the lesbian, gay, bisexual, and transgender movement for marriage equality has received unprecedented coverage. Few people, however, have heard of the marriage equality movement for people with disabilities. In order to understand the lack of coalition between the two movements, as well as the invisibility of the PWD marriage equality movement, I provide a conceptual analysis of both marriage movement discourses. Drawing on Cathy (...) Cohen's work on secondary marginalization in the black community, I argue that both LGBT folks and PWD actively obscure the most needy, most dependent, and most queer members of their respective communities to gain sympathy and support from a independent, heteronormative majority. However, bringing the two movements into dialogue can help us rethink intimate relationships, marriage, and who counts as a citizen worthy of rights. (shrink)

Bringing expert knowledge to bear in an open and deliberative way to help solve pressing social problems is a major concern today, when technocratic and bureaucratic decision making often occurs with little or no input from the general public. Albert Dzur proposes an approach he calls “democratic professionalism” to build bridges between specialists in domains like law, medicine, and journalism and the lay public in such a way as to enable and enhance broader public engagement with and deliberation about (...) major social issues. Sparking a critical and constructive dialogue among social theories of the professions, professional ethics, and political theories of deliberative democracy, Dzur reveals interests, motivations, strengths, and vulnerabilities in conventional professional roles that provide guideposts for this new approach. He then applies it in examining three practical arenas in which experiments in collaboration and power-sharing between professionals and citizens have been undertaken: public journalism, restorative justice, and the bioethics movement. Finally, he draws lessons from these cases to refine this innovative theory and identify the kinds of challenges practitioners face in being both democratic and professional. (shrink)

Human beings are both needy and dignified. How should we think about the relationship between our neediness and our worth? Card argues well that our vulnerability to luck is intertwined in the very conditions of moral agency. We can see the merit of her approach even more clearly by turning to some difficulties the Stoics have in preserving dignity while removing vulnerability. Stoicism does, however, help us to sort through the difficulties involved as we try to combine love (...) of particular people with respect for all human life. Richardson is correct to suggest that love itself can animate the concern for all humanity; I also agree with him that institutions must play a major role in any solution to problems of inequality between nations. Although the “capabilities approach” offers an attractive account of one part of the goal of just political institutions, combining, as Moody‐Adams suggests, respect for difference with a commitment to universal norms, I now believe that the capabilities account should be combined with a form of Rawlsian political liberalism that protects spaces within which citizens may pursue the good as they understand it. (shrink)

The article deals with the crisis of the German welfare system. Protestant churches are challenged by this crisis. Six challenges are discussed: Recognize facts. One fact is, that the economies of countfies like Germany cannot be separated from the trend of economic globalization. It is every country's position in global economic competition which determines the possible Ievel of its national welfare. A secend fact is, that the present old-age insurance system cannot be maintained. The third fact mentioned is the inconsistency (...) of the system of social security. Becoming open for economic thinking: Solidarity is not possible against but only in conformity with economic rationality. Understand the worldwide dimension of solidarity: lt is exactly economic globalization which promotes worldwide solidarity. Promote selfresponsibility: Those who are able to help themselves should do so more than before so that assistance for the helpless can be maintained. Stimulate innovations in the field of social policy: An example is the negative income tax. Protect the needy: This is indispensable, and it corresponds not only to christian convictions but also to the enlightened self-interest of a secular society. (shrink)

This paper proposes a novel use of tax policy to address one of the most pressing issues arising from economic globalization and international migration, that of “brain drain” – in particular, the migration of certain skilled and highly trained or educated professionals from less and least developed countries to wealthy “western” countries. This problem is perhaps most pressing in relation to doctors, nurses, and other medical professionals, but exists also for teachers, lawyers, economists, engineers, and other highly skilled or trained (...) professionals. While there have been other proposals in the past to use tax policy to address brain drain (most famously versions of the so-called “Bhagwati Tax”, a form of exit tax), in this paper I provide an account of and justification for using tax credits, modeled loosely on the foreign tax credits U.S. citizens receive in certain situations for taxes paid in other countries. My proposal avoids several of the pitfalls of other methods of using tax policy to ameliorate the harms of brain drain, as it does not subject people from the developing world to potentially onerous double taxation, and does not depend on sophisticated tax collection capabilities within developing countries, capabilities which are often lacking. Additionally, my proposal also leads to fewer morally problematic restrictions on the liberty of citizens of less and least developed countries than do non-taxed based alternative proposals, such as temporary bans on migration. While the proposal cannot hope to completely solve the problems that arise in relation to brain drain – no approach can do this – it does provide a straightforward way to ameliorate the problems that arise from it without placing significant financial or liberty burdens on already less advantaged people from the developing world. -/- (This paper may be downloaded for free from the link to my SSRN page below). (shrink)

From 2010 to 2020, Indonesia’s tax-to-gross domestic product (GDP) ratio has been declining. A tax-to-GDP ratio trend of this magnitude indicates that the tax authority lacks the capacity to collect taxes. The tax administration system’s modernization utilizing information technology is thus deemed necessary. Artificial intelligence (AI) technology may serve as a solution to this issue. Using the theoretical frameworks of innovations in tax compliance, the cost of taxation, success factors for information technology governance (SFITG), and AI readiness, this study aims (...) to analyze the costs and benefits, the enablers and inhibitors, and the readiness of the government and related parties to apply AI to modernize the tax administration system in Indonesia. This study used qualitative approaches for the data’s collection and analysis. The data were obtained through a literature study and in-depth interviews. The findings show that AI application in the field of taxation can assist tax authorities in enforcing the law, provide taxpayers with convenience in fulfilling their tax obligations, improve justice for all taxpayers, and reduce tax compliance costs. The openness of Indonesia to technological developments, as evidenced by the AI National Strategy, is a supporting factor in the application of AI in Indonesia, particularly for the modernization of the tax administration system. The absence of specific regulations governing AI adoption, as well as a lack of human resources that can help the tax administration process, data, and infrastructure already support, are the impediments to implementing AI for the modernization of the tax administration system in Indonesia. (shrink)

Purpose This study aims to investigate and comprehend the key factors that affect citizens’ adoption of electronic government (e-government) in Nigeria. In addition, the exploration intends to assess the potential determinants that may affect the Nigerian’s behavioural intention (BI) to adopt e-government services. The findings can be helpful for policymakers and government officials to provide e-government practices effectively. Design/methodology/approach The research adopted a quantitative method using the unified model of e-government adoption (UMEGA). In this study, data are collected from (...) 410 citizens aged above 18 years old and analysed using partial least squares path modelling technique. Findings The results showed that performance expectancy and effort expectancy positively influenced attitude (ATT) towards e-government. In contrast, perceived risk negatively impacted ATT towards e-government. However, social influence did not have a significant influence. The results showed that ATT and facilitating conditions (FC) positively influenced the BI to use e-government services. The explanatory and predictive power of UMEGA in Nigeria accounted for 63.9%. Originality/value To the authors’ knowledge, no prior studies analysed citizens’ adoption of e-government in Nigeria. This study, however, filled this gap. This study has contributed to the current knowledge of e-government adoption in Nigeria, which policymakers and government officials can use. (shrink)

The coronavirus disease 2019 (COVID-19) crisis ought to serve as a reminder about the costs of failure to consider another long-term risk, climate change. For this reason, it is imperative to consider the merits of policies that may help to limit climate damages. This essay rebuts three common objections to carbon taxes: (1) that they do not change behaviour, (2) that they generate unfair burdens and increase inequality, and (3) that fundamental, systemic change is needed instead of carbon taxes. (...) The responses are (1) that there is both theoretical and empirical reason to think that carbon taxes do change behaviour, with larger taxes changing it to a greater extent; (2) that undistributed carbon taxes are regressive but distributing the tax receipts can alleviate that regressivity (and, in many cases, make the overall effect progressive); and (3) that while small changes for increasing democratic decision-making may be helpful, (fundamental) change takes time and the climate crisis requires urgent action. [Open access] //// -/- La crise de lamaladie à coronavirus 2019 (COVID-19) devrait servir de rappel sur les coûts de la non-prise en compte d’un autre risque à long terme, les changements climatiques. Pour cette raison, il est impératif de considérer lesmérites des politiques susceptibles de contribuer à limiter les changements climatiques. Cet essai réfute trois objections courantes aux taxes sur le carbone : (1) qu’elles ne changent pas les comportements (2) qu’elles génèrent des charges injustes et augmentent les inégalités, et (3) qu’un changement fondamental et systémique est nécessaire au lieu de taxes sur le carbone. Les réponses sont (1) qu’il existe des raisons à la fois théoriques et empiriques de penser que les taxes sur le carbone modifient effectivement les comportements, et que des taxes plus élevées les modifient dans une plus grande mesure; (2) que les taxes sur le carbone non distribuées sont régressives,mais que la distribution des recettes fiscales peut atténuer cette régressivité (et, dans de nombreux cas, rendre l’effet global progressif); et (3) que, bien que de petits changements pour l’amélioration de la prise de décision démocratique peuvent être utiles, un changement (fondamental) prend du temps et la crise climatique exige une action urgente. (shrink)

Professor Mitt Regan takes up Brad Wendel's suggestion that we have to distinguish the ethics of advocates from those which guide other forms of legal work, and proposes that the distinction be taken further. Legal advising can itself implicate different ethical positions. Regan concentrates on tax advisers, and argues that their work can, at times, legitimately require a partisan advocate's stance in the giving of tax advice or an impartial trustee's stance in ensuring that the spirit, as well as the (...) letter, of tax law is honoured. Especially in the US, there are strong systemic justifications for treating the tax adviser as an advocate: the wide latitude that tax law gives the citizen when calculating tax liability, the hazards of accurate interpretation of the tax code, and the need for predictability in client arrangements suggesting that it is preferable to concentrate strictly on the letter of the law. So too, the tax adviser as trustee is informed by the importance of tax collection for ordinary government services, and by 'tax morale' and the community's confidence in the tax system generally. The bifurcation of ethical stances in tax advising is, as a consequence, a function of the 'conflicted regulation' of citizen taxpayers. (shrink)

As globalization has deepened worldwide economic integration, moral and political philosophers have become increasingly concerned to assess duties to help needy people in foreign countries. The essays in this volume present ideas on this important topic by authors who are leading figures in these debates. At issue are both the political responsibility of governments of affluent countries to relieve poverty abroad and the personal responsibility of individuals to assist the distant needy. The wide-ranging arguments shed light on (...) global distributive justice, human rights and their implementation, the varieties of community and the obligations they generate, and the moral relevance of distance. This provocative volume will interest scholars in ethics, political philosophy, political theory, international law and development economics, as well as policy makers, aid agencies, and general readers interested in the moral dimensions of poverty and affluence. (shrink)

Regardless of unpredictable and contingent geopolitical events such as last year’s surprising rejection of the European Constitution in France and the Netherlands, this coming year will certainly witness a large surge in patriotism. The Winter Olympics in February, and the World Cup in the summer, both promise to whip national sentiments into a fever pitch. One other thing is certain, though: journals of philosophy and ethics will continue to debate the virtues of cosmopolitanism, as this number of Ethical Perspectives does (...) through its contributions below.Why is this? Why do philosophers and academics hold on to this idea of cosmopolitanism, an idea utterly lacking in the convictions of the general public? Is it perhaps because the first cosmopolitans were in fact philosophers? The first to identify himself as a cosmopolitan was Diogenes the Cynic, and Plato’s dialogues paint many of the Sophists in cosmopolitan hues. Although people generally support the idea of internationalism as far as it promotes trade, travel, and football tournaments, once it begins to meddle in internal affairs, as it does with outsourcing and transnational constitutions, they tend to fall back upon the patria. They killed Socrates for corrupting the youth of Athens, not the youth of the world.Whether it is the service and manufacturing industries of Asia and India ‘stealing’ American jobs, or widespread fears of Brussels’ legendary bureaucrats, the non-academic public consistently turns from its tepid embrace of cosmopolitanism to patriotism whenever threatened. Are we too quick to label this as self-interest or even selfishness? Or is there something else at work in the debate between cosmopolitanism and patriotism? Some approaches to cosmopolitanism are certainly guilty of an absolute removal of difference, of wishing away the nation state, of replacing it with an international body based on purely universal principles, and of wiping away the competencies of nations on many levels. The call for the world state can come across as an appeal for an anodyne and internationalist homogeneity based on a clinical morality that, for all its sensitivity, runs roughshod over the well-engrained cultural, legal, and social beliefs of many peoples.Clearly, this is what many Europeans fear, and to a large degree, Americans as well in their dislike for the International Court of Justice. Even the economic hegemony of outsourcing removes national power, and replaces it with pure economic rationality.Our contributors below do not advocate these reductions, although some may point to them. Key to each contribution below is sensitivity to the world as it is, to its need for difference even in the face of an ever-increasing globalisation that sometimes is connected with cosmopolitanism. Yet, every proponent of cosmopolitanism must sketch how it is possible in practice. Of course, an obvious problem is how to dwell consequently as a cosmopolitan. Not many contemporary cosmopolitans would be prepared to follow Diogenes’ commitment to rootlessness: living in exile after having been included in a forgery conviction aimed at his father, the ascetic Diogenes called a barrel his home. Such was his drive to live a levelled life that he cast away his only bowl upon seeing a poor peasant boy drinking from cupped hands. Today’s cosmopolitan leads a much more prosaic life, and hence the problem with cosmopolitanism begins as something mundane. Does not a cosmopolitan still pay national taxes? Does not a cosmopolitan still need a national passport and second country visas? But, the questions quickly turn ontological: how can one shed oneself of one’s nationality, of one’s belonging, as if it is just an accident of one’s own constitution, instead of as an important property of one’s own constitution? In other words, belonging is important: a citizen of the world still values citizenship. Clearly, the absolute cosmopolitan reduction is an absurdity: one is always rooted, in some sense. Even cosmopolitanism is rooted in a specific Western mindset, and is no self-evident preference of human existence.As Rudi Visker’s contribution so clearly shows through an investigation of the narcissism of minor differences, these questions revolve around the question of confrontation with alterity. What I am, in no small way plays off what I am not. I cannot be everything, if I am something. Freud’s analysis of minor differences reveals that members of a group identify with that group on the basis these minor differences. What is self-evident to a particular culture marks that culture off from another culture, a culture that by definition does not share the same set of the self-evident. To be a foreigner, as any ex-patriot can attest, is to stand outside of the self-evident, whether this means interpreting gestures, understanding commercial practices, or, as Freud would have it, staying on the correct side of national taboos. There is thus a dialectic of inner and outer, a dialectic which refuses a reduction of one to the other. As Visker puts it, recognising the stranger within oneself is quite different than recognising the stranger outside of oneself, and to confuse these as being the same is not only to misunderstand the very issue at stake, it is also a dangerous trivialisation of difference.But clearly, there is something viable and laudable in the idea of cosmopolitanism, since it stresses the universal moral community of humanity. Cosmopolitanism is an attempt to see all human subjects as subject to the same moral law. Indeed, the sort of federation to which cosmopolitanism leads, at least in a modified Kantian expression as Bert van Roermund tells us, even gives us good grounds to recognise the legitimacy and moral equivalence of states. Importantly, the international legal order does not draw its power from any supranational force, but from the choice of independent national actors to recognise it. Hence, this cosmopolitan order depends on nationhood, and good standing within this order depends on the degree to which a country decides to participate. Again, the universal here depends on well-rooted particularity, a particularity able to choose for the universal.What do we do, then, with outlaw nations, those nations that are hostile to the choice for the universal? Through a clear reading of Hegel, Paul Cobben proposes that the metric for a state’s legality is the measure to which it permits the moral freedom of its citizens to bloom. A free person requires a free legal order; only in such can a person obtain the full measure of human rights due. States that do not permit this blooming are illegitimate; they contradict the nature of the human person, and citizens dwelling under the yoke of these have the right to ask for outside assistance in removing this illegitimate power above them. However, for this plea to be met, two conditions must obtain: the oppressed people must have the wherewithal to form a political order after the removal of the illegitimate state, and the action must be grounded in the principles and support of a legal community, which in essence would be a world federation of states. In fact, it is morally incumbent upon all legal states to aim at such a world federation, upon pain of contradiction.Our duty to others does not end with the politically oppressed; the economically oppressed also lay a moral claim upon us. So, as Toon Vandevelde asks in his contribution, what about the global poor? The poor are hungry and in need of shelter and a future, but to address these issues at the level of rights is in a way heartless: what good does it do to legislate that everyone has the right to food, when this right can never be called upon, or enforced, in any meaningful sense? Moreover, approaches that demand non-prioritised generosity not only ignore the fundamental economic fact of scarcity, they also run the risk of creating the moral hazard of dependence on charity. The true cosmopolitan approach is the recognition of our common humanity and of our concomitant duty to help others as far as this help does not endanger us. This duty is compounded by the marginalisation of the poor through globalisation, a globalisation that they did not ask for. The extent of our help is indeterminate, but its direction is clear: it must aim to integrate those poor who wish it within our international systems, and so to ease their own transitions from poverty.Both Gil Anidjar and Maria Bonnafous-Boucher continue this theme of economy, but each from a highly specific viewpoint. Indeed, their contributions are perhaps somewhat darker, delving into an aspect of the unspoken underneath the choice for the universal. Anidjar begins with the relation between religion and economy within the interplay of Judaism and Christianity, whereas Bonnafous-Boucher focuses on the development of political economy through a Foucaultian lens. Although highly distinct contributions, both share the insight that the economy is now the central theme of our power structures, and that economy, isolated from questions of morality or justice, must likewise play a decisive role within the structure of cosmopolitanism, or, at minimum, the political unity of peoples. For, national government long ago ceded to a promiscuous mix of governance, and religion to economy. This nexus enthrones governance as an economic rationale stripped of all other trappings, and inscribes any possible cosmopolitanism within a framework of an aggressive capitalism, a kind of economic theology, a kind of hegemony in which state boundaries are essentially liquefied. Capital, after all, knows no boundaries. (shrink)

Designed to help readers learn to seek out and recognize bias in the news; detect ideology, slant, and spin; and recognize propaganda, this volume in the Thinker’s Guide Library empowers readers to weed through overwhelming and often subjective media. It is an ideal supplement for media courses or a companion to daily news reports.

Priority setting is inevitable to control expenditure on expensive medicines, but citizen support is often hampered by the workings of the ‘identified victim effect’, that is, the greater willingness to spend resources helping identified victims than helping statistical victims. In this paper we explore a possible cognitive debiasing strategy that is being employed in discussions on healthcare priority setting, which we call ‘empathy counterbalancing’ (EC). EC is the strategy of directing attention to, and eliciting empathy for, those who might be (...) harmed as a result of one-sided empathy for the very ill who needs expensive treatment. We argue that governments have good reasons to attempt EC because the identified victim effect distorts priority setting in ways that undermine procedural fairness. We briefly outline three areas of application for EC and suggest some possible mechanisms that might explain how EC might work, if at all. We then discuss four potential ethical concerns with EC. First, EC might have the counterproductive effect of reducing overall citizen support for public funding of expensive medical treatments, thereby undermining solidarity. Second, EC may give rise to a ‘competition in suffering’, which may have unintended side effects for patients who feature in attempts at EC. Third, there may be doubts about whether EC is effective. Fourth, it may be objected that EC comes down to emotional manipulation, which governments should avoid. We conclude that insofar these concerns are valid they may be adequately addressed, and that EC seems a promising strategy that merits further investigation. (shrink)

The United States, unlike most developed countries, continues to use the marital couple as the taxable unit for its income tax. This continued use of the marital unit— like its original establishment —rests on cultural preferences. This Article suggests that the roles of marriage, religion and taxation in America are essential factors in America’s retention of the marital unit. Part I examines the distinctive contribution marriage — especially the traditional single-earner breadwinner marriage — makes to the political life of the (...) country. Part II explores the similar role of religion. Part III describes some congressional efforts over the past two decades to aid, ostensibly, married couples through the income tax. Part IV concludes that although these actions have not been the most effective or efficient means of helping married couples, they nevertheless serve an important expressive purpose. Tax has been the arena for many political issues since the founding of the nation. Consequently, congressional actions and rhetoric regarding the income tax’s "marriage penalty" reinforce the marital unit/joint return and reaffirm — even if only symbolically — a national commitment to marriage as instrumental to American democracy. (shrink)

Robert Nozick and Eric Mack have tried to show that a minimal state could be just. A minimal state, they claim, could help to protect people’s moral rights without violating moral rights itself. In this article, I will discuss two challenges for defenders of a minimal state. The first challenge is to show that the just minimal state does not violate moral rights when taxing people and when maintaining a monopoly on the use of force. I argue that (...) this challenge can be met. The second challenge is to show that the just min-imal state has political authority including, most importantly, the moral power to im-pose duties on citizens. I argue that both Nozick and Mack lack the resources to meet that challenge, and that political authority cannot be deflated. This is an important prob-lem because a lack of political authority also undermines a state’s justness. (shrink)

Is helping those whose subsistence needs are not meet a matter of charity or an obligation? What role should ordinary citizens of developed nations play? In a globalized world, the causes, connections, and responsibilities become complicated. Agriculture subsidies that keep food prices low for many in relatively rich countries may, for example, negatively impact poor farmers in developing countries. Students in Ethics/Philosophy 352 report on their project examining whether, and to what extent, a true obligation to aid exists.

Libertarians frequently complain that when a government taxes some of its citizens in order to help others, it is forcing them to behave altruistically. And obviously, we are meant to think, that use of force is morally objectionable. But what exactly makes taxation objectionable? One answer that many libertarians supply is that forcing some people to benefit others is wrong because it involves forced labour. The underlying thought seems to be that there is something morally troubling about making (...) some people work for others. In this article I scrutinize this thought. After describing two different kinds of taxation, I show how the libertarian argument about taxes depends on a distinction between posing a threat to other people and failing to help them. This brings us to the moral bedrock of the argument that taxation is forced labour, namely the idea that no one has a right to force you to do something unless you pose a threat to other people. The bulk of my article is devoted to showing that this idea cannot deliver the conclusion that libertarians want because it conflicts with other things that libertarians believe; and once you give up on that idea, it turns out that taxation to benefit others is not necessarily wrong by libertarian standards.Export citation. (shrink)

According to what Patten calls the "need-based" view, "we have a very strong and extensive set of duties to come to the assistance of the global poor: duties that are grounded in the neediness of the poor.".

Competition – more specifically economic competition – is relevant to ethical reflection in different ways. Some of its features exacerbate the intensity of moral problems we may otherwise come across in a context of scarcity. For instance, when competition is especially tough – think about winner-takes-all cases – one agent is likely to lose significantly if he or she acts ethically, to the benefit of others who act in ways that seem ethically questionable. Whenever ‘ethics does not pay’ and competition (...) is intense, an economic actor can lose business as a result. Admittedly, business death does not necessarily amount to a person’s death, which makes it different from lifeboat cases. But running out of business is still a very serious problem. Consider also the issues that arise in the context of strong tax competition. Imposition of a fair corporate tax structure may simply chase the most mobile players to low-tax jurisdictions.Another fact about economic competition that renders ethical issues more vivid is company replaceability. Often, if a single agent renounces acting in a way considered morally problematic – e.g. investing in natural resource infrastructure and exploration in a country such as Burma – other players may step in to replace the single agent and immediately assume its morally problematic role. As a result, the people the single agent was concerned about – the citizens of Burma – may reap no positive consequences at all from what we consider the right act by the single agent.There is of course a connection between the first phenomenon – “competition may make it more costly for me to be moral” – and the second – “it makes no difference whether I act morally or not”. I lose in both cases, while no one other than a competitor who has no more moral status than I do wins. If I lose business because I aim at doing the right thing, and others immediately replace me, I will be the only loser. The only winner will be another company. And the very people I am most concerned about may gain nothing at all.It seems legitimate to expect moral theory to have at least something to tell us about what individual agents are supposed to do in such types of contexts. It is also moral theory’s task to consider under which conditions competition itself can be seen as a good thing, whether more competition is always better – as consumer protection too often assumes – and whether there is some connection between coming closer to perfect competition and getting closer to what could be called a fair price. The question is not only “how to be fair when there is competition”, it is also “can competition be fair?”These questions invite us to look more closely at markets. The marketplace allows for supply-demand coordination. It also allows consumers to compare products from different suppliers. We often operate under the assumption that the existence of competition helps to reduce the degree to which producers can exploit consumers. This assumption is, indeed, key to justifying policies that aim at fighting monopolies. But is this salutary effect enough to render even perfect competition fair? One might claim, for example, that while markets permit a reduction in producer exploitation of consumers, it may in fact exacerbate the reverse phenomenon, i.e. by allowing consumers to “exploit” workers and capitalists.Three papers offered in the present edition of Ethical Perspectives are the outcome of a workshop organized in October 2010 as part of a project entitled “Social Responsibility in Economic Life”. This workshop took place with the financial support of the Fondation Emile Bernheim at the Université catholique de Louvain. The first two papers – by Roberts and Dietsch – look at issues of fairness in competition, whereas the third – by Arnsperger – addresses the problem of fairness of competition.Competition is a location in which people continuously harm one another – e.g. my competitive practices can easily make you lose clients or your leadership position. Against this backdrop, the only important issue is often considered to be whether – and to what extent – such a harm should also be seen as a wrong.Roberts focuses on cases in which the very harm itself seems impossible to locate – a finding that would itself seem to moot the issue of wrongdoing from the start. Multiple-agent situations in particular challenge our ability to discern harm in any clear sense. Consider the case in which one agent’s acting in a questionable way seems to make no difference to the alleged victim, since had the one agent not acted in that way a second agent would have stepped in to replace the one agent and imposed at least the same degree of damage on that victim. In such an instance, how can the one agent’s acting in a questionable way be said to harm the victim, when the fact is that it makes no difference from the victim’s perspective whether the one agent acts in this way or not?Relying on an account of how individual agents can be said to participate in what is in effect a group harm, Roberts argues that that ‘no difference’ assessment is a mistake. She then demonstrates how the application of this concept of harm can translate into ethical constraints on specific agents.Dietsch focuses on regulatory competition and more specifically on the duties of one type of actor – the tax planning industry. He considers three definitions of corporate social responsibility before offering an even weaker definition. The latter consists in the following double obligation. According to Dietsch, corporations should ‘pay their taxes’ and ‘not undermine the respect of fiscal obligations by third parties’. He does not directly question the legitimacy of tax planning as a whole. He insists instead that self-regulation in this sector is utopian – more than in other sectors – even if one assigns to the actors in question a truly minimal social responsibility. In this connection, he identifies a twofold challenge that the ethical actor must, in Dietsch’s view, be prepared to meet.Finally, Arnsperger shows that the relationship between solidarity and competition can be understood in at least three ways. Competition can be seen as a source of solidarity. Solidarity can be seen as a counterweight to some effects of competition. And competition can be considered as a dynamic threat to genuine solidarity. He defends the third view as central, with clear implications for the claim according to which competition can be seen as fair. (shrink)

Photo by Alex Guillaume on Unsplash Introduction The problem of climate change raises some important philosophical, existential questions. I propose a radical solution designed to provoke reflection on the role of humans in climate change. To push the theoretical limits of what measures people are willing to accept to combat it, an extreme population control tool is proposed: allowing people to reproduce only if they make a financial commitment guaranteeing a carbon-neutral upbringing. Solving the problem of climate change in the (...) long run by halting the procreation of human beings is controversial. In the absence of human beings and consequent climate change, other animals and plant species would benefit from an atmosphere more conducive to prolonging their existence and even improving their ability to thrive. If someone were to invent something to reverse the effects of climate change and improve animals’ lives, then human beings’ presence would be justified by the invention. Whether the propagation of the human species is beneficial to anyone or anything but human beings themselves is difficult to answer. Perhaps human beings are unfit to tackle this issue, being unable to judge it objectively. Managing Procreation: An alternative to Piecemeal Approaches Measures aimed at reducing greenhouse gases by nudging individuals and corporations may have a positive effect, but if their behavior is not climate neutral, they continue to contribute to climate change. Consequently, as long as the number of people increases, reducing greenhouse gases is at best a mitigation tool. If humans could rely solely on renewable energy, decreasing the population arguably would not be necessary. Significantly reducing the number of people appears to provide a solution to both problems: people who do not exist do not contribute to climate change, and renewable energy could meet the demand of a smaller population. One option is to let only those who produce the problem pay for its solution. One could determine the expected annual emission of greenhouse gases per person, assuming an average life expectancy, and calculate the costs to compensate them by, e.g., installing extra solar panels. Those expected costs could then be paid by the parents of each new person annually over the first eighteen years of that person’s life by dividing the total expected costs by eighteen. There are also practical difficulties. It would be difficult to determine the payment necessary. What should be done if a child has been born whose parents cannot afford to pay? In addition, child benefits could be canceled, contrary to recent incentives for child births instated in Italy,[1] where additional benefits will be made available to pay for childcare, and Hungary,[2] where women with four children or more will be exempted for life from paying income tax. A transition period could exist once the policy has been adopted, since it would be unreasonable to confront those who are already pregnant with costs they could not reasonably have expected. While the analysis is both hypothetical and theoretical, the impracticality is a noteworthy obstacle. There are several practical issues that cannot be addressed here, like the difficulty of calculating the added negative effects of each new individual and the unlikelihood that many citizens will support politicians who propose adopting policies that discourage having children. The upshot of what I have proposed is that climate change can be solved in the long run without financial costs to society as a whole, notwithstanding the transitional measures that would bring costs with them. Managing Procreation to Reduce Suffering Should this be deemed too harsh a stance, it is important to consider the basic issue of whether it is justified to introduce measures to reduce the number of people in an already overpopulated world, especially if climate change leads to additional suffering. One need not agree with Benatar, but his perspective must at least be taken seriously: It is curious that while good people go to great lengths to spare their children from suffering, few of them seem to notice that the one guaranteed way to prevent all the suffering of their children is not to bring those children into existence in the first place.[3] Benatar argues that non-existence is preferable to existence,[4] which raises the question why new people should be created at all. Those who question whether this planet will be habitable for future generations presuppose that such generations will exist. If people are not brought into existence, they may be said to be deprived of what life has to offer, but life must not be presupposed to be something positive. Whether this is the case in fact merits an inquiry of its own. A solution to the problem of climate change despite an increased population does not equate to a positive outcome since it merely means that something negative is removed. After all, solving the problem is not a means to an end, but a means to a means, the latter means being a means to a happy life, which does not automatically ensue from a solution to the problem. Benatar, as an anti-natalist, argues that procreation is morally wrong. His basic idea is that there is an asymmetry between pleasure and pain and that the pleasure that is not experienced by someone because that person does not exist is not something bad whereas the absence of pain that is not experienced – for the same reason – is something good.[5] Accordingly, “The reason why we do not lament our failure to bring somebody into existence is because absent pleasures are not bad.”[6] One may question whether such a perspective suffices to prove that coming into existence is always a harm, but the assertion that coming into existence exposes a new being to potential harm is clear. Objections A drawback of the proposed radical solution, placing the financial impediment on procreation, is that it will not solve climate change in the short run. A significant drop in the number of people may have a positive effect in the long run, but for now the behavior of the people in existence is the problem. Other climate change mitigation policies would necessarily continue. Additionally, there are important practical reasons to continue to procreate. The benefits for the elderly are paid for by the labor force. It is a problem that new generations are created as mere means to benefit older people. Perhaps more troubling, a pyramid scheme is created: by the time those people have themselves become old, a new labor force must have been brought into existence, a process that must presumably continue. If a consideration for people in developing countries to have children is that they cannot provide for themselves at an advanced age, while benefits are either lacking or insufficient, developed countries could collectively fund a pension scheme.[7] This may be low-cost if it is tailored to the living standard in the countries in question and given the life expectancy. Such a pension scheme should be predicated on the countries’ efforts in reducing the birth rate. If the labor force decreases, the economy may suffer. The focus on economic growth is arguably one of the causes of climate change, but if the number of people is reduced, the living standard does not have to be compromised, since the economy can then still grow. If fewer people began to use natural resources and nonrenewable energy at higher per capita rates, then the procreation might not be beneficial to the climate. It would need to be accompanied by regulations on use. One may also object that only wealthy people will be able to afford children. This is correct, but there is no right to have a child one cannot afford. The right to procreate does not entail the right to have as many children as one wants.[8] Yet in many countries, like the United States, it is a fundamental right that is constitutionally protected. There are numerous social, emotional, and even biological reasons why people choose to procreate. These may include the joy of having a family, the hope that children may bring in society, and the intergenerational transference of knowledge. People may have a strong desire to raise children or even a religious duty. If someone procures a sports car that is highly polluting, it would be justifiable to impose a tax in such a case. Many taxes and fines are imposed on corporate polluters. Procreation is significantly different but if the issue is regarded with some distance, then a climate change prevention tax could be appropriate. Some may argue that raising children is expensive already, which nonetheless does not deter people from having children. The tax I propose would be additional and specifically dedicated to carbon neutrality, but it would be difficult to predict whether it would discourage procreation. One last objection may be that for those now dedicated to sustainability for preserving the earth for the sake of future generations, there would be little or no incentive to continue any climate change mitigation efforts at all. If they sense they cannot afford to procreate, they may simply use every natural resource rather than save the earth for animals or for next generations. In a democracy, this problem does not exist if the majority can afford to procreate and agree with legislation on the basis of which such behavior is discouraged or punished. CONCLUSION Prior to their existence, there is no obligation to bequeath the earth to next generations. Such generations will only exist if they are actually created, and there is no obligation to create them. The lack of existence should not be confused with harm. Climate change provides an important reason to stem overpopulation. Ironically, fast rates of procreation may lead to the earth becoming uninhabitable for humans altogether. The radical solution that has been proposed here is an unrealistic scenario. For now, the average global birth rate is just over 18 per thousand people, but there is a need to ensure that the number of people is not greater than the planet can endure. While it is better to prevent problems than to solve them, the interest in procreation and its associated joys, usefulness, and cultural value make mass reduction in the population unlikely. Some countries have smaller average family size than others and can act as models for reducing population in a less radical way. The need to continue efforts to reduce climate change persists. Whether it would curb population growth or not, an additional financial burden applied to neutralizing each person’s offspring’s carbon footprint provides a meaningful thought exercise that could help alleviate the pressure on current climate mitigation strategies. [1] The Local Italy, How Italy’s new ‘Family Act’ aims to increase the plunging birthrate, https://www.thelocal.it/20200612/what-you-need-to-know-about-italys-new-family-act/. [2] BBC, Hungary tries for baby boom with tax breaks and loan forgiveness, https://www.bbc.com/news/world-europe-47192612. [3] David Benatar, Better never to have been, 6. [4] David Benatar, Better never to have been, 44, 58. [5] David Benatar, Better never to have been, 14, 30, 38. [6] David Benatar, Better never to have been, 35. [7] Alastair Leithead, “Can Niger break out of its cycle of poverty?”, https://www.bbc.com/news/world-africa-41018081; Sebastien Malo, “Fewer children, fewer climate risks? Niger ponders a controversial option”, https://www.reuters.com/article/us-niger-climate-change-familyplanning-idUSKBN1WM11E. [8] Sarah Conly, “The Right to Procreation: Merits and Limits,” American Philosophical Quarterly 42, no. 2 : 105-115, 105, 106. (shrink)

El autor aborda la tendencia del crecimiento del capital por encima de la expansión económica, que ha generado una excesiva desigualdad, mostrando que esto además ha coincidido con el retroceso en el estado de bienestar, incidiendo en las políticas nacionales y por ello generando una transformación del estatus de ciudadano hacia un productor de bienes y consumidor. Los argumentos se dirigen a mostrar cómo esta situación contradice los principios de protección de las mínimas condiciones sociales y económicas esgrimidos por la (...) declaración universal de los derechos humanos y el modo como el capital internacional incide en las decisiones políticas transformando el concepto tradicional de soberanía y de ciudadanía.Se evidencia pues una necesidad de decisiones que, en términos políticos impongan cargas económicas al capital, sobre todo al internacional. In this paper, I will show how the tendency to a bigger growth of capital than the one of the overall economy has generated an excessive inequity. I will also show how this is linked to a regression in the welfare state and the transformation of the citizen into a producer of goods and a consumer. I will try to show that this situation contradicts the principles of protection of the social and economic minimal conditions stated by the Universal Declaration of Human Rights and how international capitals influence political decisions and how it helps to transform the traditional concepts of sovereignty and citizenship. It is then evident that it is necessary to make political decisions to impose taxes to capital in particular to the international one. (shrink)

In the concept of European citizenship, public and international law intersect. The unity of the European polity results from the interplay between national and European loyalties. Citizens’ allegiance to the European polity depends on how much they see the polity’s identity as theirs. Foundational ideals that shaped the European project’s identity included social reconciliation and peaceful coexistence, economic reconstruction and widespread prosperity, and the creation of supranational structures to rein in nationalism. A broad cultural consensus underlay the first impulse (...) for integration. Europeans had little trouble giving explicit or tacit allegiance to such a project, which resulted in an unparalleled success. However, roughly 60 years and 20 Member States later, social integration is being challenged as immigrants with diverse cultural backgrounds arrive, while far-right political parties surge in reaction; economic integration is confronted with a faltering euro and countries struggling to meet financial commitments; and political integration weakens as the EU seems to fail the democratic test. Cultural assumptions are no longer shared by all. Allegiance to today’s EU is problematic for the ordinary European citizen. This paper submits that careful attention to the spirit of the foundational ideals sheds light on how the present problems as well as future integration could and should be approached. (shrink)

for income tax evasion, but it cannot be defended for pursuing otherwise innocent people. The man responsible for bringing these four cases, Roanoke U.S. Attorney John Brownlee, has defended his actions (Rocktown Weekly, April 27-May 3, 2006, p. 11): “We have to properly track money going overseas so it’s not going to the wrong places.” But, this could be done without this law. Even though 12 agencies investigated these money transfers, led by the FBI, none charged that any went to (...) terrorist groups. “We know you are not the bad guys,” another prosecuting attorney has said. A group of agencies went looking for Middle Eastern Muslim terrorists around here after 9/11. Not finding any, they arrested four anti-Saddam Muslim Kurds, just like autoworkers went after a Chinese-American when they could not find any Japanese to beat up. This is an appalling travesty of justice. These men helped neighbors who needed to send money to families for medical care when there was no other way to do so, there being no banking system in Iraq. These men are all civic-minded, translating for schools, hospitals, and the courts since arriving here. They are being prosecuted for helping their neighbors in times of trouble. In their initial investigations, the FBI inquired whether these men knew Saddam Hussein or Osama bin Laden. This makes as much sense as Abraham Lincoln ordering Union troops to investigate runaway slaves in the North to find out their knowledge of Jefferson Davis or John Singleton Mosby and then prosecuting them for sending money to their families in the South via an illegal method. Citizens of Harrisonburg should express their support for these four men and demand that these charges be dropped. The FBI and the U.S. Attorney’s office in Roanoke should get back to what they are supposed to be doing and stop degrading our American system with such outrageous prosecutions. (shrink)

In 428b.c.e.the city of Mytilene launched a revolt against the Athenians and invited the Spartans to send them assistance. The plans for the revolt were reported to the Athenians (3.2), who sent a force against the city (3.3). The Mytilenians asked for help from the Spartans (3.4.5–6), but the fleet they sent arrived too late to help the city (3.26.4). The revolt appears to have been the initiative of the city's wealthier citizens: Thucydides reports (3.27–8) that heavy (...) armour was not distributed to the people until Salaethus, the leader of the rebellion, realized that Spartan help would not arrive in time. Once the people received this armour, they refused to take orders from officials and held meetings, insisting that the government should distribute all available grain. If they did not, they threatened to negotiate on their own with the Athenians about surrender. The government was powerless to stop them and decided it was best to come to terms with the Athenians. It was agreed that the Athenians would have the power to act as they wished with the city and that the Mytilenians would have the right to send envoys to Athens to plead their case before the Assembly. (shrink)

In a regressive tax system, lower-income taxpayers pay larger percentages of their incomes in taxes compared to higher-income taxpayers. Although most policymakers and citizens view regressive taxation as generally unfair and unethical, the U.S. tax system taxes wage, salary, and self-employment income in a manner that deliberately subjects lower-income taxpayers to marginal tax rates that are greater than those imposed on higher-income taxpayers. As a result, some lower-income taxpayers pay a larger percentage of their income in taxes than higher-income (...) taxpayers. In this essay, we argue that this regressiveness in the taxation of salaried income is unfair and unethical. We then evaluate President Obama’s social security plan, which would retain most of the current tax system’s regressive structure. Finally, we offer two simple alternative proposals that are non-regressive, and thus more fair and ethical approaches to the taxation of salaried income. (shrink)

Human space exploration requires massive budgets every fiscal year. Especially under severe financial constraint conditions, governments are forced to justify to society why spending so much tax revenue for human space exploration is worth the cost. The value of human space exploration might be estimated in many ways, but its social significance and cost-effectiveness are two key ways to gauge that worth. Since these measures should be applied country by country because sociopolitical conditions differ in each country and must be (...) taken into consideration, the study on the social significance of human space exploration must take the coloration of a case-study. This paper, focusing on the case of Japan with surveying Japanese literary and national documents as well as taking its sociopolitical conditions into account, examines the social significance of human space exploration. -/- First, we give an overview of the circumstances surrounding Japan's human space exploration program. Derived from the statements of such relevant parties as scholars, journalists, policy makers, and astronauts, this overview indicates that the main concerns about human space exploration in Japan are its social significance and cost-effectiveness (Section 1). Next, an overview of behavioral science—an essential field for human space exploration (referred to in this paper as space behavioral science) that provides support for astronauts—is presented from the perspective of stress research in isolated and confined environments (Section 2). We then give two examples of where such knowledge from space behavioral science research has been applied to terrestrial isolated and confined environments. One is JAXA’s support in 2009 for people who were vulnerable to infection by a new strain of flu and accordingly placed in an isolated and confined facility under the Infectious Disease Law and the Quarantine Law. The other is NASA's support in 2010 for Chilean mine workers who were trapped 700 m underground after a mining accident (Section 3). Based on these case studies, we illustrate the further social utility of such knowledge through a discussion of potential applications in other situations in Japan. Focusing on Japan for its geographical and social features in being an earthquake-prone archipelago and having the world's preeminent aging society, we show that refugees living in evacuation centers and people in an elderly-elderly homecare situation pose socially problematic situations specific to Japan. We then argue that space behavioral scientific knowledge can be applied to support people under these and other isolated and confined environments in various ways (Section 4). Finally, we demonstrate that such an application can be understood as an ethical contribution to Japanese society and that this contribution can be embedded in Japan's space policy (Section 5). We conclude that human space exploration can be a socially significant and cost-effective endeavor that is worthy of tax revenue expenditures because space behavioral science is highly likely to provide unique and useful knowledge to help address various social problems concerning terrestrial isolated and confined environments and support people in sufferings there. (shrink)

This article suggests enacting an accession tax instead of the estate duty – which was repealed in Israel in 1981. This suggestion evolves from historical and normative explorations of the tension between perceptions of familial intergenerational property rights and justifications for the “death tax,” as termed by its opponents, i.e., estate and inheritance tax. First, the Article explores this tension as expressed in the history of the Israeli Estate Duty Law. This chronological survey reveals a move from the State’s taken-for-granted (...) interest in revenue justifying the Law’s enactment in 1949; moving on to the “needy widow” and “poor orphan” in whose name the tax was attacked during the years 1959–1964, continuing to the abolition of the tax in 1981 in the name of efficiency and the right of the testator to transfer his wealth to his family, and finally cumulating with the targeting of tycoon dynasties that characterizes the recent calls for reintroducing the tax. Next, based on the rich literature on the subject, the Article maps the arguments for and against intergenerational wealth transfer taxation, placing the Israeli case in larger philosophical, political, and pragmatic contexts. Lastly, it associates the ideas of accession tax and “social inheritance” with inspirational sources for rethinking a realistic wealth transfer taxation to bridge the gap between notions of intergenerational familial rights and intergenerational social justice. (shrink)

The moral value of law can take many forms. It is instrumentally valuable when it coordinates interaction, provides moral advice and leadership, models the virtues, and motivates us to be moral. It is intrinsically valuable when it constitutes the collective moral conscience of citizens, embodies an ideal form of communal life, and expresses the moral integrity of the community. We analyse all of these potential values of law and assess their moral significance. In doing so, we are careful to (...) distinguish between the general concept of law and the actual law of any particular legal system. We argue that, although in principle law does have the potential to help us to be moral in each of the ways noted, many actual legal systems are conducive to great immorality and injustice. Being moral and living well under such regimes is likely to be much harder than it would be otherwise, even in the absence of any legal system. (shrink)

This paper examines whether, and if so when, luxury tax is justifiable. After a characterization of luxury tax, I critically examine several arguments that have been or can be made in defence of luxury tax, including Ng’s diamond good argument and a variation of Frank’s positional good argument. I put forward an alternative, expressive argument, according to which luxury tax can help to create and sustain social norms that discourage conspicuous luxury consumption and display of wealth. I explain several (...) ways in which luxury tax fails to achieve the expressive goal and brings about unintended consequences. (shrink)

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

The genre of advice to parents about children’s sleep proliferated between the mid-1980s and the beginning of the twenty-first century. This article reads that genre against itself, as symptomatic of larger political trends—the end of the privilege of the normative mid-century nuclear family and the advent of neoliberal ideology and political economy. Specifically, it argues that this wave of advice reflects an ambivalence about the autonomous individual within neoliberalism versus the need for attachment and the dependence of kinship. Returning to (...) Jessica Benjamin’s object-relations feminism, it shows how the oscillation between methods of sleep training that stress independent sleeping against those that align with attachment parenting reveal the same subject-object relations of power (with concomitant gender roles) that Benjamin outlined as central to domination. By embedding this analysis in its contemporary material conditions of class, race, and gender, the article argues that sleep practices try—and must necessarily fail—to create workers and family members who are both entirely autonomous and mutually supportive. It combines examination of the psychodynamics of family relationships as mutually informed by neoliberal rationality and an established critique of the politics of intensive mothering, with recognition of a post-2008 anxiety distinctive of millennial parenting, to show how children’s sleep has become a part of (gendered) work—a technology of the self—that carries the burden of forming the future citizen worker. (shrink)

We investigate whether the geographic concentration of non-EU immigrants in the various Italian provinces affects labour tax avoidance practices adopted by firms located in the same provinces, as well as in the neighbouring provinces, and operating in construction and agriculture industries that mostly employ immigrants in Italy. For this purpose, we develop a LTAV proxy based on the financial accounting information of a sample of 993,606 firm-years, disseminated throughout the 108 Italian provinces, over the period 2008–2016. Our results, based on (...) a Spatial Durbin Model panel regression, reveal a statistically significant positive association between the concentration of non-EU immigrants and LTAV at province level, as well as the presence of spillover effects among neighbouring provinces. Our findings are robust to several additional analyses, including instrumental variable estimations. Our study provides empirical support to previous structuralist or marginalization theories holding that socioeconomically marginalized groups, such as non-EU immigrants, are more likely to be involved in labour exploitation practices, which could underlie our LTAV outcomes. Furthermore, it supports the need for tax authorities to strengthen labour inspections, coordinated at national level, especially in those contexts where non-EU immigrants are mostly employed. On the other hand, a greater social integration, assistance, and recognition of rights of immigrants may help to alleviate their situation of weakness that makes them more vulnerable to LTAV practices. Finally, tackling LTAV, associated with the underemployment of immigrants, may prevent its negative effects for society arising from the reduction of public resources to sustain the social welfare and finance public goods and services. (shrink)