© 2015, Springer-Verlag Berlin Heidelberg.Genetic studies have identified single nucleotide polymorphisms associated with the risk of prostate cancer. It remains unclear whether such genetic variants are associated with disease aggressiveness. The NCI-SPORE Genetics Working Group retrospectively collected clinicopathologic information and genotype data for 36 SNPs which at the time had been validated to be associated with PC risk from 25,674 cases with PC. Cases were grouped according to race, Gleason score and aggressiveness. Statistical analyses were used to compare the frequency (...) of the SNPs between different disease cohorts. After adjusting for multiple testing, only PC-risk SNP rs2735839 was significantly and inversely associated with aggressive and high-grade disease in European men. Similar associations with aggressive and high-grade disease were documented in African-American subjects. The G allele of rs2735839 was associated with disease aggressiveness even at low PSA levels in both European and African-American men. Our results provide further support that a PC-risk SNP rs2735839 near the KLK3 gene on chromosome 19q13 may be associated with aggressive and high-grade PC. Future prospectively designed, case-case GWAS are needed to identify additional SNPs associated with PC aggressiveness. (shrink)

This chapter contains sections titled: To Shop or Not to Shop? That is The Question Do Prestigious, Ivy League, Male Philosophers Ever Think About Clothes? Yes! (Well, Sort Of) Individual Responsibility Only Seems to Fit In Extra Small Are Americans Boorish Butterflies? Am I Responsible for The Suffering of The World's Poor?

A new theory of how the brain constructs emotions that could revolutionize psychology, health care, law enforcement, and our understanding of the human mind Emotions feel automatic, like uncontrollable reactions to things we think and experience. Scientists have long supported this assumption by claiming that emotions are hardwired in the body or the brain. Today, however, the science of emotion is in the midst of a revolution on par with the discovery of relativity in physics and natural selection in biology--and (...) this paradigm shift has far-reaching implications for us all. Leading the charge is psychologist and neuroscientist Lisa Feldman Barrett, whose theory of emotion is driving a deeper understanding of the mind and brain, and shedding new light on what it means to be human. Her research overturns the widely held belief that emotions are housed in different parts of the brain and are universally expressed and recognized. Instead, she has shown that emotion is constructed in the moment, by core systems that interact across the whole brain, aided by a lifetime of learning. This new theory means that you play a much greater role in your emotional life than you ever thought. Its repercussions are already shaking the foundations not only of psychology but also of medicine, the legal system, child-rearing, meditation, and even airport security. Why do emotions feel automatic? Does rational thought really control emotion? How does emotion affect disease? How can you make your children more emotionally intelligent? How Emotions Are Made answers these questions and many more, revealing the latest research and intriguing practical applications of the new science of emotion, mind, and brain. (shrink)

From its dissonant musics to its surrealist spectacles (the urinal is a violin!), Modernist art often seems to give more frustration than pleasure to its audience. In Untwisting the Serpent, Daniel Albright shows that this perception arises partly because we usually consider each art form in isolation, even though many of the most important artistic experiments of the Modernists were collaborations involving several media--Igor Stravinsky's The Rite of Spring is a ballet, Gertrude Stein's Four Saints in Three Acts is (...) an opera, and Pablo Picasso turned his cubist paintings into costumes for Parade. Focusing on collaborations with a musical component, Albright views these works as either figures of dissonance that try to retain the distinctness of their various media (e.g. Guillaume Apollinaire's Les Mamelles de Tiresias ) or figures of consonance that try to lose themselves in some total effect (e.g. Arnold Schoenberg's Erwartung ). In so doing he offers a fresh picture of Modernism, and provides a compelling model for the analysis of all artistic collaborations. Untwisting the Serpent is the recipient of the 2001 Susanne M. Glasscock Humanities Book Prize for Interdisciplinary Scholarship of the Center for Humanities Research at Texas A&M University. (shrink)

Recent reports of the discovery of a “God module” in the human brain derive from the fact that epileptic seizures in the left temporal lobe are associated with ecstatic feelings sometimes described as an experience of the presence of God. The brain area involved has been described as either (a) the seat of an innate human faculty for experiencing the divine or (b) the seat of religious delusions.In fact, religious experience is extremely various and involves many parts of the brain, (...) including some that are prehuman in their evolutionary history and some that are characteristically human. In the continuing integration of such experiences, spiritual formation takes place. Thus the entire human brain might be described as a “God module.”Such a process is only possible because of the brain's complexity. The human brain is the most complex entity for its size that we know of. As used here, complexity is a specialized term denoting the presence of a web of interlinked and significant connections—the more intricate the web, the more complex the entity. Complex systems develop only in a milieu that provides both lawfulness and freedom, and they tend to be self‐organizing, becoming more complex and more effective as a result of both inward and outward experience. The evidence suggests that both personal growth and spiritual growth are processes of complexification of character, and of the brain itself. This thesis is tested in light of the work of William James and James W. Fowler. (shrink)

The only anthology available on material constitution, this book collects important recent work on well known puzzles in metaphysics and philosophy of mind. The extensive, clearly written introduction helps to make the essays accessible to a wide audience.

This paper argues that a priori justification is, in principle, compatible with naturalism—if the a priori is understood in a way that is free of the inessential properties that, historically, have been associated with the concept. I argue that empirical indefeasibility is essential to the primary notion of the a priori ; however, the indefeasibility requirement should be interpreted in such a way that we can be fallibilist about apriori-justified claims. This fallibilist notion of the a priori accords with the (...) naturalist’s commitment to scientific methodology in that it allows for apriori-justified claims to be sensitive to further conceptual developments and the expansion of evidence. The fallibilist apriorist allows that an a priori claim is revisable in only a purely epistemic sense. This modal claim is weaker than what is required for a revisability thesis to establish empiricism, so fallibilist apriorism represents a distinct position. (shrink)

What is it to base a belief on reasons? Existing attempts to give an account of the basing relation encounter a dilemma: either one appeals to some kind of neutral process that does not adequately reflect the way basing is a content‐sensitive first‐personal activity, or one appeals to linking or bridge principles that over‐intellectualize and threaten regress. We explain why this dilemma arises, and diagnose the commitments that are key obstacles to providing a satisfactory account. We explain why they should (...) be rejected anyway, and then offer a new, knowledge‐first virtue epistemological theory of the basing relation that shows how we can substantially theorize about mental processes without these commitments. The resulting view plausibly captures the way in which basing is an inherently mental and content‐sensitive process. (shrink)

George Berkeley, Bishop of Cloyne, was one of the great philosophers of the early modern period. He was a brilliant critic of his predecessors, particularly Descartes, Malebranche, and Locke. He was a talented metaphysician famous for defending idealism, that is, the view that reality consists exclusively of minds and their ideas. Berkeley's system, while it strikes many as counter intuitive, is strong and flexible enough to counter most objections. His most studied works, the Treatise Concerning the Principles of Human Knowledge (...) Principles, for short) and Three Dialogues between Hylas and Philonous Dialogues), are beautifully written and dense with the sort of arguments that delight contemporary philosophers. He was also a wide ranging thinker with interests in religion (which were fundamental to his philosophical motivations), the psychology of vision, mathematics, physics, morals, economics, and medicine. Although many of Berkeley's first readers greeted him with incomprehension, he influenced both Hume and Kant, and is much read (if little followed) in our own day. (shrink)

Delusions are a common symptom of schizophrenia and dementia. Though most English dictionaries define a delusion as a false opinion or belief, there is currently a lively debate about whether delusions are really beliefs and indeed, whether they are even irrational. The book is an interdisciplinary exploration of the nature of delusions. It brings together the psychological literature on the aetiology and the behavioural manifestations of delusions, and the philosophical literature on belief ascription and rationality. The thesis of the book (...) is that delusions are continuous with ordinary beliefs, a thesis that could have important theoretical and practical implications for psychiatric classification and the clinical treatment of subjects with delusions. By bringing together recent work in philosophy of mind, cognitive psychology and psychiatry, the book offers a comprehensive review of the philosophical issues raised by the psychology of normal and abnormal cognition, defends the doxastic conception of delusions, and develops a theory about the role of judgements of rationality and of attributions of self-knowledge in belief ascription. Presenting a highly original analysis of the debate on the nature of delusions, this book will interest philosophers of mind, epistemologists, philosophers of science, cognitive scientists, psychiatrists, and mental health professionals. (shrink)

In recent years, there has been significant interest in injustices that do not consist in inflicting physical or material harm on others, but operate in more subtle ways, e.g. by targeting our status as epistemic agents. In a similar fashion, this paper aims to bring to the forefront a currently overlooked kind of injustice that occurs in relation to our concepts: conceptual injustice, which is characterised by wrongful in- or exclusion from the application of a concept. The first part of (...) the paper is concerned with spelling out the notion, discussing its characteristic wrongs, and with tracing it in a number of examples. In the second part, I discuss conceptual injustice in relation to connected but different forms of injustice, such as epistemic injustice. This highlights the advantages of having the notion on hand: it enhances our understanding of other forms of injustice like hermeneutical injustice, and allows us to capture a ‘remainder of injustice’ for which we could not account otherwise. (shrink)

Locke’s metaphysical commitments are a matter of some controversy. Further controversy attends the issue of whether and how Locke adapts his views in order to accommodate the success of Newton’s Principia. The chapter lays out an interpretation of Locke’s commitments according to which Locke’s response to Newton on gravity does not require the positing of brute powers and is consistent with his core essentialism. The chapter raises the question of how the hypothesis concerning the creation of matter, alluded to at (...) 4.10.18, fits with these commitments. The chapter concludes that the De grav hypothesis would represent a significant revision to the background metaphysical picture of the Essay, but that nevertheless its attractions to Locke are intelligible and illuminating. (shrink)

This new anthology of early modern philosophy enriches the possibilities for teaching this period by highlighting not only metaphysics and epistemology, but also new themes such as virtue, equality and difference, education, the passions, and love. It contains the works of forty-three philosophers, including traditionally taught figures such as Descartes, Spinoza, Leibniz, Locke, Berkeley, Hume, and Kant, as well as less familiar writers such as Lord Shaftesbury, Anton Amo, Julien Offray de La Mettrie, and Denis Diderot. It also highlights the (...) contributions of women philosophers, including Margaret Cavendish, Anne Conway, Gabrielle Suchon, Sor Juana Inéz de la Cruz, and Emilie Du Châtelet. (shrink)

This article analyses the two main rhetorical techniques of “argumentation” and “persuasion” employed in politico-philosophical debates recorded in early Chinese argumentative texts of the Warring States period. Through the analysis of pertinent case studies drawn from the received literature, the contribution explores the formal, structural, and grammatical features of these techniques, with attention paid to the wide selection of rhetorical and literary devices they make use of. It also further provides an overview of the historical and socio-cultural background against which (...) such techniques developed among so called “wandering persuaders”, who were travelling from court to court to offer their services as political advisors and diplomats to the local rulers of the time. (shrink)

This volume presents cutting-edge theory and research on emotions as constructed events rather than fixed, essential entities. It provides a thorough introduction to the assumptions, hypotheses, and scientific methods that embody psychological constructionist approaches. Leading scholars examine the neurobiological, cognitive/perceptual, and social processes that give rise to the experiences Western cultures call sadness, anger, fear, and so on. The book explores such compelling questions as how the brain creates emotional experiences, whether the "ingredients" of emotions also give rise to other (...) mental states, and how to define what is or is not an emotion. Introductory and concluding chapters by the editors identify key themes and controversies and compare psychological construction to other theories of emotion. (shrink)

Broadly speaking, a naturalistic approach to epistemology seeks to explain human knowledge – and justification in particular – as a phenomenon in the natural world, in keeping with the tenets of naturalism. Naturalism is typically defined, in part, by a commitment to scientific method as the only legitimate means of attaining knowledge of the natural world. Naturalism is often thought to entail empiricism by virtue of this methodological commitment. However, scientific methods themselves may incorporate a priori elements, so empiricism does (...) not follow from the methodological commitments of naturalism alone. And given a suitably-naturalistic conception of the a priori, a priori forms of justification may be compatible with naturalism generally. A priori justification is, in principle, compatible with naturalism – and hence naturalistic epistemologies – if the a priori is understood in a way that is free of some of the inessential properties that have been associated with the concept. I argue that some of the more prominent strategies for accommodating normative notions within a naturalistic framework allow for the possibility of a priori justification. These include reliabilism, instrumental rationality, and nonfactualism about justification. A priori justification thus need not be seen as standing in opposition to all naturalistic epistemologies. It is only with nonnormative naturalistic epistemologies that a priori justification per se is incompatible, and this only because the notion of justification itself has no role to play within a nonnormative approach to epistemology. (shrink)

We are currently seeing dramatic changes in the ways we imagine and experience time. Permanent debt, unending violent conflict, climate change, economic instability, and widening social inequalities have led to suggestions that we are now living in the time of the 'end times'. In the shadow of a foreshortened future, the present is increasingly experienced as a form of 'non-stop inertia', resulting in experiences of time as both frenetic but also stuck - revving up, as Ivor Southwood puts it, to (...) go nowhere. So, where do we go and how when all options seem to have run their course and time is no longer moving forward? Enduring Time proposes some alternative relations of time which provide hopeful alternatives to the dominating models of oppression, limitation and exploitation. A strikingly original philosophy of time which also provides students and scholars with a rigorous and detailed survey of contemporary theories of time, Enduring Time is an indispensable read for those attempting to live meaningfully in the current age. (shrink)

Experiences of emotion are content-rich events that emerge at the level of psychological description, but must be causally constituted by neurobiological processes. This chapter outlines an emerging scientific agenda for understanding what these experiences feel like and how they arise. We review the available answers to what is felt (i.e., the content that makes up an experience of emotion) and how neurobiological processes instantiate these properties of experience. These answers are then integrated into a broad framework that describes, in psychological (...) terms, how the experience of emotion emerges from more basic processes. We then discuss the role of such experiences in the economy of the mind and behavior. (shrink)

Lisa Bortolotti argues that some irrational beliefs are epistemically innocent and deliver significant epistemic benefits that could not be easily attained otherwise. While the benefits of the irrational belief may not outweigh the costs, epistemic innocence helps to clarify the epistemic and psychological effects of irrational beliefs on agency.

Joan McGregor argues that “colleges and universities should adopt as part of their core mission the development of skills of civil discourse” rather than engaging in the practice of restricting controversial speakers from making presentations on campuses. I agree with McGregor concerning the need for increased civil discourse. However, this does not mean universities should welcome speakers to publicly present any material they wish without restriction or oversight. In this paper, I make three main arguments: (i) Colleges and universities have (...) a duty to protect members of the campus community from the harm and exclusion resulting from hateful or harmful speech, in the same way that they must protect them from sexual assaults and concussions. (ii) In the vast majority of cases, this duty can be fulfilled by holding speakers to standards of discourse that prevail in academic debate, and insisting on a number of procedural requirements. (iii) We should be wary of conservative arguments framed in terms of free speech, because they can be deployed to undermine important functions of the university in a democratic society, namely, to teach students how to be discerning citizens, and to protect thinkers willing to be critical of the government and the ruling classes. (shrink)

I argue against traditional virtue epistemology on which knowledge is a success due to a competence to believe truly, by revealing an in-principle problem with the traditional virtue epistemologist’s explanation of Gettier cases. The argument eliminates one of the last plausible explanation of Gettier cases, and so of knowledge, in terms of non-factive mental states and non-mental conditions. I then I develop and defend a different kind of virtue epistemology, on which knowledge is an exercise of a competence to know. (...) I show how the account, while circular, is not viciously so. It explains both how knowledge is a mental state, as well as the relationship between knowledge and justification, including justified false beliefs and Gettier cases. Moreover, although direct virtue epistemology is compatible with many views on the nature of belief, it can explain how knowledge might be metaphysically more fundamental than belief as well. (shrink)

Philosophical naturalism, according to which philosophy is continuous with the natural sciences, has dominated the Western academy for well over a century, but Michael Rea claims that it is without rational foundation. Rea argues compellingly to the surprising conclusion that naturalists are committed to rejecting realism about material objects, materialism, and perhaps realism about other minds.

In the last few decades, religious and secular thinkers have tackled the world's escalating environmental crisis by attempting to develop an ecological ethic that is both scientifically accurate and free of human-centered preconceptions. This groundbreaking study shows that many of these environmental ethicists continue to model their positions on romantic, pre-Darwinian concepts that disregard the predatory and cruelly competitive realities of the natural world. Examining the work of such influential thinkers as James Gustafson, Sallie McFague, Rosemary Radford Ruether, John Cobb, (...) Peter Singer, and Holmes Rolston, Sideris proposes a more realistic ethic that combines evolutionary theory with theological insight, advocates a minimally interventionist stance toward nature, and values the processes over the products of the natural world. (shrink)

Although George Berkeley himself made no major scientific discoveries, nor formulated any novel theories, he was nonetheless actively concerned with the rapidly evolving science of the early eighteenth century. Berkeley's works display his keen interest in natural philosophy and mathematics from his earliest writings (Arithmetica, 1707) to his latest (Siris, 1744). Moreover, much of his philosophy is fundamentally shaped by his engagement with the science of his time. In Berkeley's best-known philosophical works, the Principles and Dialogues, he sets up his (...) idealistic system in opposition to the materialist mechanism he finds in Descartes and Locke. In De Motu, Berkeley refines and extends his philosophy of science in the context of a critique of the dynamic accounts of motion offered by Newton and Leibniz. And in Siris, Berkeley's flirtation with neo-Platonism draws inspiration from the fire theory of Boerhaave as well as Newton's aetherial speculations in the Queries of the Optics. In examining Berkeley's critical engagement with the natural philosophy of his time, we will thus improve our understanding of not just his philosophy of science, but of his philosophical corpus as a whole. (shrink)

When it originated in the late 19th century, psychometrics was a field with both a scientific and a social mission: psychometrics provided new methods for research into individual differences, and at the same time, these psychometric instruments were considered a means to create a new social order. In contrast, contemporary psychometrics - due to its highly technical nature and its limited involvement in substantive psychological research - has created the impression of being a value-free discipline. In this article, we develop (...) a contrasting characterization of contemporary psychometrics as a value-laden discipline. We expose four such values: that individual differences are quantitative (rather than qualitative), that measurement should be objective in a specific sense, that test items should be fair, and that utility of a model is more important than its truth. Our goal is not to criticize psychometrics for employing these values, but rather to bring them into the open and to show that these values are not inevitable and are in need of systematic evaluation. (shrink)

The standard argument to the conclusion that artificial intelligence (AI) constitutes an existential risk for the human species uses two premises: (1) AI may reach superintelligent levels, at which point we humans lose control (the ‘singularity claim’); (2) Any level of intelligence can go along with any goal (the ‘orthogonality thesis’). We find that the singularity claim requires a notion of ‘general intelligence’, while the orthogonality thesis requires a notion of ‘instrumental intelligence’. If this interpretation is correct, they cannot be (...) joined as premises and the argument for the existential risk of AI turns out invalid. If the interpretation is incorrect and both premises use the same notion of intelligence, then at least one of the premises is false and the orthogonality thesis remains itself orthogonal to the argument to existential risk from AI. In either case, the standard argument for existential risk from AI is not sound.—Having said that, there remains a risk of instrumental AI to cause very significant damage if designed or used badly, though this is not due to superintelligence or a singularity. (shrink)

Are morphological patterns learned in the form of rules? Some models deny this, attributing all morphology to analogical mechanisms. The dual mechanism model (Pinker, S., & Prince, A. (1998). On language and connectionism: analysis of a parallel distributed processing model of language acquisition. Cognition, 28, 73-193) posits that speakers do internalize rules, but that these rules are few and cover only regular processes; the remaining patterns are attributed to analogy. This article advocates a third approach, which uses multiple stochastic rules (...) and no analogy. We propose a model that employs inductive learning to discover multiple rules, and assigns them confidence scores based on their performance in the lexicon. Our model is supported over the two alternatives by new "wug test" data on English past tenses, which show that participant ratings of novel pasts depend on the phonological shape of the stem, both for irregulars and, surprisingly, also for regulars. The latter observation cannot be explained under the dual mechanism approach, which derives all regulars with a single rule. To evaluate the alternative hypothesis that all morphology is analogical, we implemented a purely analogical model, which evaluates novel pasts based solely on their similarity to existing verbs. Tested against experimental data, this analogical model also failed in key respects: it could not locate patterns that require abstract structural characterizations, and it favored implausible responses based on single, highly similar exemplars. We conclude that speakers extend morphological patterns based on abstract structural properties, of a kind appropriately described with rules. (shrink)

Lisa Tessman's Burdened Virtues is a deeply original and provocative work that engages questions central to feminist theory and practice, from the perspective of Aristotelian ethics. Focused primarily on selves who endure and resist oppression, she addresses the ways in which devastating conditions confronted by these selves both limit and burden their moral goodness, and affect their possibilities of flourishing. She describes two different forms of "moral trouble" prevalent under oppression. The first is that the oppressed self may be (...) morally damaged, prevented from developing or exercising some of the virtues; the second is that the very conditions of oppression require the oppressed to develop a set of virtues that carry a moral cost to those who practice them--traits that Tessman refers to as "burdened virtues." These virtues have the unusual feature of being disjoined from their bearer's own well being. Tessman's work focuses on issues that have been missed by many feminist moral theories, and her use of the virtue ethics framework brings feminist concerns more closely into contact with mainstream ethical theory. This book will appeal to feminist theorists in philosophy and women's studies, but also more broadly, ethicists and social theorists. (shrink)

This essay is part of a dossier on Cristina Lafont's book Democracy without Shortcuts.

Data exclusivity is a temporary exclusive user right on the clinical data that need to be submitted to the regulatory authorities to prove that a new drug is safe and effective. For the pharmaceutical industry, data exclusivity is an important addition to the patent system, as data exclusivity will de facto delay the market entry of generic drugs until after the exclusive user rights on the clinical data have expired. In order to assess the normative legitimacy of the industry’s demand (...) to include minimum standards for data exclusivity in international agreements, this chapter evaluates the three justifications that have frequently been advanced, depicting data exclusivity as an essential policy tool to promote innovation, a mechanism to prevent the generic industry from ‘free-riding,’ and a legal instrument to protect the industry’s property rights in clinical data. (shrink)

Machine generated contents note: Part I. Introduction: 1. Personal epistemology in the classroom: a welcome and guide for the reader Florian C. Feucht and Lisa D. Bendixen; Part II. Frameworks and Conceptual Issues: 2. Manifestations of an epistemological belief system in pre-k to 12 classrooms Marlene Schommer-Aikins, Mary Bird, and Linda Bakken; 3. Epistemic climates in elementary classrooms Florian C. Feucht; 4. The integrative model of personal epistemology development: theoretical underpinnings and implications for education Deanna C. Rule and (...) class='Hi'>Lisa D. Bendixen; 5. An epistemic framework for scientific reasoning in informal contexts Fang-Ying Yang and Chin-Chung Tsai; Appendices; 6. Who knows what and who can we believe? Epistemological beliefs are beliefs about knowledge (mostly) to be attained from others Rainer Bromme, Dorothe Kienhues, and Torsten Porsch; Part III. Students' Personal Epistemology, its Development, and Relation to Learning: 7. Stalking young persons' changing beliefs about belief Michael J. Chandler and Travis Proulx; 8. Epistemological development in very young knowers Leah K. Wildenger, Barbara K. Hofer, and Jean E. Burr; 9. Beliefs about knowledge and revision of knowledge: on the importance of epistemic beliefs for intentional conceptual change in elementary and middle school students Lucia Mason; 10. The reflexive relation between students' mathematics-related beliefs and the mathematics classroom culture Erik De Corte, Peter Op 't Eynde, Fien Depaepe, and Lieven Verschaffel; 11. Examining the influence of epistemic beliefs and goal orientations on the academic performance of adolescent students enrolled in high-poverty, high-minority schools P. Karen Murphy, Michelle M. Buehl, Jill A. Zeruth, Maeghan N. Edwards, Joyce F. Long, and Shinichi Monoi; 12. Using cognitive interviewing to explore elementary and secondary school students' epistemic and ontological cognition Jeffrey A. Greene, Judith Torney-Purta, Roger Azevedo, and Jane Robertson; Part IV. Teachers' Personal Epistemology and its Impact on Classroom Teaching: 13. Epistemological resources and framing: a cognitive framework for helping teachers interpret and respond to their students' epistemologies Andrew Elby and David Hammer; 14. The effects of teachers' beliefs on elementary students' beliefs, motivation, and achievement in mathematics Krista R. Muis and Michael J. Foy; Appendices; 15. Teachers' articulation of beliefs about teaching knowledge: conceptualizing a belief framework Helenrose Fives and Michelle M. Buehl; Appendices; 16. Beyond epistemology: assessing teachers' epistemological and ontological world views Lori Olafson and Gregory Schraw; Part V. Conclusion: 17. Personal epistemology in the classroom: what does research and theory tell us and where do we need to go next? Lisa D. Bendixen and Florian C. Feucht. (shrink)

In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large, U.S.-based multinational companies. In addition, we utilize corporate tax controversies to illustrate possibilities for aggressive corporate tax behaviors of high-profile multinationals to become a reputation threat. Finally, we consider whether reputation serves as an accountability mechanism for corporate tax behaviors (...) among other mechanisms for holding firms accountable for corporate tax behaviors. Our conceptual work points to a complicated relationship among shareholder, stakeholder, and civic responsibilities in the development and execution of firm’s corporate tax strategies. Building on those insights, our empirical illustration considers corporate reputation data alongside data which reflects corporate tax behavior. Based on this work, we find no clear trend or pattern indicating that reputation is associated with or affected by certain types of corporate tax behaviors. That is, our exploratory empirical illustration suggests that corporate tax behavior does not produce broad reputational consequences that would motivate a change in firm behavior. Drawing from celebrity and strategic silence research, we then suggest that reputation may not be a well-functioning mechanism for holding corporations to account for contributing their fair share of the resources used by government for the benefit of society and offer-related theoretical insights. (shrink)