Tax administrators are empowered by the state to secure compliance with tax obligations. Enforcing compliance on the ground is complex, and street-level administrators often engage in the “art of the possible,” leading to dilemmas in the field. This paper examines tax administrators’ practices with regard to Jamaican property tax defaulters with outstanding tax liabilities in excess of 3 years. Drawing on interviews with tax administrators and other key agents, we find that tax administrators reposition themselves from objective enforcers to empathizing (...) officials engaging in schemes of action, doing what they can do rather than what they should do. This is a practical-sense approach to securing compliance. We identify two forms of empathy, assimilated and cynical, and conclude that administrators’ empathetic identification with defaulters does not necessarily arise solely from concern for social cohesion, or inter-subjective compassion, but also sometimes from self-interest. (shrink)

We present an analysis of over 400 comments about complying with tax obligations extracted from online discussion forums for freelancers. While the topics investigated by much of the literature on taxpayer behaviour are theory driven, we aimed to explore the universe of online discussions about tax in order to extract those topics that are most relevant to taxpayers. The forum discussions were subjected to a qualitative thematic analysis, and we present a model of the ‘universe’ of tax as reflected in (...) taxpayer discussions. The model comprises several main actors and describes the multiple ways in which they relate to taxpayers’ behaviour. We also conduct a more focused analysis to show that the majority of taxpayers seem unconcerned with many of the variables that have been the focus of tax behaviour research, and that most people are motivated to be compliant and are more concerned with how to comply than whether to comply. Moreover, we discuss how these ‘real-world’ tax discussions question common assumptions in the study of tax behaviour and how they inform our understanding of business ethics more generally. (shrink)

This chapter examines the role played by derogatory terms (e.g., ‘inyenzi’ or cockroach, ‘inzoka’ or snake) in laying the social groundwork for the genocide of the Tutsi in Rwanda in 1994. The genocide was preceded by an increase in the use of anti-Tutsi derogatory terms among the Hutu. As these linguistic practices evolved, the terms became more openly and directly aimed at Tutsi. Then, during the 100 days of the genocide, derogatory terms and coded euphemisms were used to direct killers (...) to their victims. Understanding these speech acts helps to illuminate the important ways that power is enacted through discourse, how speech acts can prepare the way for physical and material acts, and how speech generates permissions for actions hitherto uncountenanced. Studying the role of speech acts and linguistic practices in laying the groundwork of the genocide illuminates how patterns of speech acts become linguistic practices that constitute permissibility conditions for non-linguistic behaviors. Further, the analysis presented here helps to make sense of the view that a steady, deep, and widespread derogation of a group can be part and parcel of genocide, not only an antecedent to it. (shrink)

Lynne Huffer's ambitious inquiry redresses the rift between feminist and queer theory, traversing the space of a new, post-moral sexual ethics that includes pleasure, desire, connection, and betrayal. She begins by balancing queer theorists' politics of sexual freedoms with a moralizing feminist politics that views sexuality as harm. Drawing on the best insights from both traditions, she builds an ethics centered on eros, following Michel Foucault's ethics as a practice of freedom and Luce Irigaray's lyrical articulation of an ethics (...) of sexual difference. Through this theoretical lens, Huffer examines everyday experiences of ethical connection and failure connected to sex, including queer sexual practices, sodomy laws, interracial love, pornography, and work-life balance. Her approach complicates sexual identities while challenging the epistemological foundations of subjectivity. She rethinks ethics "beyond good and evil" without underestimating, as some queer theorists have done, the persistence of what Foucault calls the "catastrophe" of morality. Elaborating a thinking-feeling ethics of the other, Huffer encourages contemporary intellectuals to reshape sexual morality from within, defining an ethical space that is both poetically suggestive and politically relevant, both conceptually daring and grounded in common sexual experience. (shrink)

The expression ‘nonreductive materialism’ refers to a variety of positions whose roots lie in attempts to solve the mind-body problem. Proponents of nonreductive materialism hold that the mental is ontologically part of the material world; yet, mental properties are causally efficacious without being reducible to physical properties.s After setting out a minimal schema for nonreductive materialism (NRM) as an ontological position, I’ll canvass some classical arguments in favor of (NRM).1 Then, I’ll discuss the major challenge facing any construal of (NRM): (...) the problem of mental causation, pressed by Jaegwon Kim. Finally, I’ll offer a new solution to the problem of mental causation. (shrink)

A curious feature of Aztec philosophy is that the basic metaphysical question of the “Western” tradition cannot be formulated in their language, in Nahuatl. This did not, however, prevent the Aztecs from developing an account of 'reality', or whatever it is that might exist. The article is the first of its kind to compare the work of Aristotle on ousia (being) and the Aztecs on teotl and ometeotl. Through this analysis, it suggests that both of the Nahuatl terms are fundamental (...) for expressing the basic character of reality as process for the Aztecs. It also defends their notion as prima facia reasonable, despite its wide divergence from Aristotle's view. (shrink)

Michel Foucault was the first to embed the roots of human sexuality in discipline and biopolitics, therefore revolutionizing our conception of sex and its relationship to society, economics, and culture. Yet over the past two decades, scholars have limited themselves to the study of Foucault's _History of Sexuality_, volume 1 paying lesser attention to his equally explosive _History of Madness_. In this earlier volume, Foucault recasts Western rationalism as a project that both produces and represses sexual deviants, calling out the (...) complicity of modern science and the exclusionary nature of family morality. By reclaiming these deft moves, Lynne Huffer teases out exciting new strands of Foucauldian thought. She then revisits the theorist's ethical work in light of these discoveries, divining an ethics of eros that sees sexuality as a lived experience we are repeatedly called on to remember. Throughout her study, Huffer weaves her own experiences together with Foucault's, sampling from unpublished interviews and other archived materials in order to intimately rework the problem of sexuality as a product of reason. (shrink)

. Undoubtedly, multinational corporations must play a significant role in the advancement of global ecological ethics. Our research offers a glimpse into the process of how goals of ecological sustainability in one multinational corporation can trickle down through the organization via the sustainability support behaviors of supervisors. We asked the question “How do supervisors in a multinational corporation internalize their corporation’s commitment to ecological sustainability and, in turn, behave in ways that convey this commitment to their subordinates?” In response, we (...) created a theoretical framework for supervisor sustainability support behavior based on Stern et al., Human Ecology Review 6(2), 81-97 (1999) value-belief-norm (VBN) theory. We then tested our framework by performing a survey-based field study of supervisors in a multinational pharmaceutical company that has publicly professed a goal of ecological sustainability. (shrink)

What is a human person, and what is the relation between a person and his or her body? In her third book on the philosophy of mind, Lynne Rudder Baker investigates what she terms the person/body problem and offers a detailed account of the relation between human persons and their bodies. Baker's argument is based on the 'Constitution View' of persons and bodies, which aims to show what distinguishes persons from all other beings and to show how we can (...) be fully material beings without being identical to our bodies. The Constitution View yields answers to the questions 'What am I most fundamentally?', 'What is a person?', and 'What is the relation between human persons and their bodies'? Baker argues that the complex mental property of first-person perspective enables one to conceive of one's body and mental states as one's own. (shrink)

This paper examines, on the basis of a longitudinal corpus of 50 early modern authors, how change at the aggregate level of the community interacts with variation and change at the micro-level of the individual language user. In doing so, this study aims to address the methodological gap between collective change and entrenchment, that is, the gap between language as a social phenomenon and the cognitive processes responsible for the continuous reorganization of linguistic knowledge in individual speakers. Taking up the (...) case of the prepositional passive, this study documents a strong community-wide increase in use that is accompanied by increasing schematicity. A comparison of the 50 authors reveals that regularities arising at the macro-level conceal highly complex and variable individual behavior, aspects of which may be explained by studying the larger (social) context in which these individuals operate (e. g., age cohorts, community of practice, biographical insights). Further analysis, focusing on how authors use the prepositional passive in unique and similar ways, elucidates the role of small individual biases in long-term change. Overall, it is demonstrated that language change is an emergent phenomenon that results from the complex interaction between individual speakers, who themselves may change their linguistic behavior to varying degrees. (shrink)

For a long time, linguists more or less denied the existence of individual differences in grammatical knowledge. While recent years have seen an explosion of research on individual differences, most usage-based research has failed to address this issue and has remained reluctant to study the synergy between individual and community grammars. This paper focuses on individual differences in linguistic knowledge and processing, and examines how these differences can be integrated into a more comprehensive constructionist theory of grammar. The examination is (...) guided by the various challenges and opportunities that may be extracted from scattered research that exists across disciplines touching on these matters, while also presenting some new data that illustrate how differentiation between individuals can improve models of long-term language change. The paper also serves as the introduction to this special issue of Cognitive Linguistics, which collects seven contributions from various linguistic disciplines focusing on key aspects of individuals’ grammars. (shrink)

Holobionts are multicellular eukaryotes with multiple species of persistent symbionts. They are not individuals in the genetic sense— composed of and regulated by the same genome—but they are anatomical, physiological, developmental, immunological, and evolutionary units, evolved from a shared relationship between different species. We argue that many of the interactions between human and microbiota symbionts and the reproductive process of a new holobiont are best understood as instances of reciprocal scaffolding of developmental processes and mutual construction of developmental, ecological, and (...) evolutionary niches. Our examples show that mother, fetus, and different symbiotic microbial communities induce or constitute conditions for the development and reproduction of one another. These include the direct induction of maternal or fetus physiological changes, the restructuring of ecological relations between communities, and evolutionary selection against undesirable competitors. The mutual scaffolding and niche constructing processes start early—prior to amniotic rupture. We are evolutionarily, physiologically, and developmentally integrated holobiont systems, strung together through mutual reliance and mutual construction. Bringing the processes of niche construction and developmental scaffolding together to interpret holobiont birth conceptually scaffolds two new directions for research: in niche construction, identifying the evolutionary implications of organisms actively constructing multiple overlapping niches and scaffolds, and in Evolutionary Developmental Biology, characterizing evolutionary and ecological processes as developmental causes. (shrink)

This article argues that the real promise of feminist philosophy of language is in its account of articulated normativity. Feminist philosophy of language began within a descriptivist framework, seeking to identify and root out sexist discursive practices, like naming practices that subsume women’s identity under men’s, descriptive practices that erase or undermine women’s accomplishments and presence as subjects, and so on. This approach had its limits, and led to increased attention to the discursive practices through which we articulate our experiences (...) and construct our lives. Examining the core frameworks through which feminists have analyzed the power of language to shape social reality and construct social selves, this article shows how language is normative in its production and reproduction of social norms by way of its content, forms, and constitutive discursive practices. The article urges feminists to use knowledge of the processes of articulation and legitimation to effect and explain feminist reconstitution of women as whole. (shrink)

Persons and Bodies develops and defends an account of persons and of the relation between human persons and their bodies. Human persons are constituted by bodies, without being identical to the bodies that constitute them—just as, I argue, statues are constituted by pieces of bronze, say, without being identical to the pieces of bronze that constitute them. The relation of constitution, therefore, is not peculiar to persons and their bodies, but is pervasive in the natural world.

The upcoming U.S. Supreme Court decision in Dobbs v. Jackson Women’s Health Organization has the potential to eliminate or severely restrict access to legal abortion care in the United States. We a...

There is currently a great debate about whether the holobiont, i.e. a multicellular host and its residential microorganisms, constitutes a biological individual. We propose that resident microorganisms have a general and important role in the individuality of the host organism, not the holobiont. Drawing upon the Equilibrium Model of Immunity, we argue that microorganisms are scaffolds of immune capacities and processes that determine the constituency and persistence of the host organism. A scaffolding perspective accommodates the contingency and heterogeneity of resident (...) microorganisms while accounting for their necessity and unifying contributions to host individuality. In our symbiotic view of life, holobionts may not be organisms or units of selection, but macroorganisms cannot persist nor function as individuals without their scaffolding microorganisms. (shrink)

Lynne Rudder Baker presents and defends a unique account of the material world: the Constitution View. In contrast to leading metaphysical views that take everyday things to be either non-existent or reducible to micro-objects, the Constitution View construes familiar things as irreducible parts of reality. Although they are ultimately constituted by microphysical particles, everyday objects are neither identical to, nor reducible to, the aggregates of microphysical particles that constitute them. The result is genuine ontological diversity: people, bacteria, donkeys, mountains (...) and microscopes are fundamentally different kinds of things - all constituted by, but not identical to, aggregates of particles. Baker supports her account with discussions of non-reductive causation, vagueness, mereology, artefacts, three-dimensionalism, ontological novelty, ontological levels and emergence. The upshot is a unified ontological theory of the entire material world that irreducibly contains people, as well as non-human living things and inanimate objects. (shrink)

J. S. Mill's role in the Indian education controversy is well known, but scarcely well understood. That he drafted, in 1836, a despatch sharply critical of Macaulay's infamous Minute on Indian Education, is general knowledge now. That in drafting the despatch Mill drew upon the ideas of H. H. Wilson, a noted Orientalist and sharp critic of Macaulay and the Anglicists, has been adequately demonstrated. That the despatch was never sent to India, because of the objections of the President of (...) the Board of Trade, John Hobhouse, a Whig with some utilitarian connections, has been common knowledge for several decades. (shrink)

A longitudinal study of 308 white -collar U.S. employees revealed that feelings of hope and gratitude increase concern for corporate social responsibility. In particular, employees with stronger hope and gratitude were found to have a greater sense of responsibility toward employee and societal issues; interestingly, employee hope and gratitude did not affect sense of responsibility toward economic and safety/quality issues. These findings offer an extension of research by Giacalone, Paul, and Jurkiewicz.

There is a growing call for greater public involvement in establishing science and technology policy, in line with democratic ideals. A variety of public participation procedures exist that aim to consult and involve the public, ranging from the public hearing to the consensus conference. Unfortunately, a general lack of empirical consideration of the quality of these methods arises from confusion as to the appropriate benchmarks for evaluation. Given that the quality of the output of any participation exercise is difficult to (...) determine, the authors suggest the need to consider which aspects of the process are desirable and then to measure the presence or quality of these process aspects. To this end, a number of theoretical evaluation criteria that are essential for effective public participation are specified. These comprise two types: acceptance criteria, which concern features of a method that make it acceptable to the wider public, and process criteria, which concern features of the process that are liable to ensure that it takes place in an effective manner. Future research needs to develop instruments to measure these criteria more precisely and identify the contextual and environmental factors that will mediate the effectiveness of the different participation methods. (shrink)

Imprecise definition of key terms in the “public participation” domain have hindered the conduct of good research and militated against the development and implementation of effective participation practices. In this article, we define key concepts in the domain: public communication, public consultation, and public participation. These concepts are differentiated according to the nature and flow of information between exercise sponsors and participants. According to such an information flow perspective, an exercise’s effectiveness may be ascertained by the efficiency with which full, (...) relevant information is elicited from all appropriate sources, transferred to all appropriate recipients, and combined to give an aggregate/consensual response. Key variables that may theoretically affect effectiveness—and on which engagement mechanisms differ—are identified and used to develop a typology of mechanisms. The resultant typology reveals four communication, six consultation, and four participation mechanism classes. Limitations to the typology are discussed, and future research needs identified. (shrink)

Scholars have proposed a number of courses and programs intended to improve the ethical behavior of scientists in an attempt to maintain the integrity of the scientific enterprise. In the present study, we conducted a quantitative meta-analysis based on 26 previous ethics program evaluation efforts, and the results showed that the overall effectiveness of ethics instruction was modest. The effects of ethics instruction, however, were related to a number of instructional program factors, such as course content and delivery methods, in (...) addition to factors of the evaluation study itself, such as the field of investigator and criterion measure utilized. An examination of the characteristics contributing to the relative effectiveness of instructional programs revealed that more successful programs were conducted as seminars separate from the standard curricula rather than being embedded in existing courses. Furthermore, more successful programs were case based and interactive, and they allowed participants to learn and practice the application of real-world ethical decision-making skills. The implications of these findings for future course development and evaluation are discussed. (shrink)

Americans cherish the idea that good eventually triumphs over evil. After briefly arguing that a proper understanding of the moral harm of cruelty calls into question the credibility of popular American idioms of redemption, I argue that the epistemic dynamics of horror help account for the commanding grip of this rhetoric on the popular imagination, and I suggest that this idiom has morally problematic features that warrant the attention of feminists.

Science and its philosophical companion, Naturalism, represent reality in wholly nonpersonal terms. How, if at all, can a nonpersonal scheme accommodate the first-person perspective that we all enjoy? In this volume, Lynne Rudder Baker explores that question by considering both reductive and eliminative approaches to the first-person perspective. After finding both approaches wanting, she mounts an original constructive argument to show that a non-Cartesian first-person perspective belongs in the basic inventory of what exists. That is, the world that contains (...) us persons is irreducibly personal.After arguing for the irreducibilty and ineliminability of the first-person perspective, Baker develops a theory of this perspective. The first-person perspective has two stages, rudimentary and robust. Human infants and nonhuman animals with consciousness and intentionality have rudimentary first-person perspectives. In learning a language, a person acquires a robust first-person perspective: the capacity to conceive of oneself as oneself, in the first person. By developing an account of personal identity, Baker argues that her theory is coherent, and she shows various ways in which first-person perspectives contribute to reality. (shrink)

The ideal introduction for students of semantics, Lexical Meaning fills the gap left by more general semantics textbooks, providing the teacher and the student with insights into word meaning beyond the traditional overviews of lexical relations. The book explores the relationship between word meanings and syntax and semantics more generally. It provides a balanced overview of the main theoretical approaches, along with a lucid explanation of their relative strengths and weaknesses. After covering the main topics in lexical meaning, such as (...) polysemy and sense relations, the textbook surveys the types of meanings represented by different word classes. It explains abstract concepts in clear language, using a wide range of examples, and includes linguistic puzzles in each chapter to encourage the student to practise using the concepts. 'Adopt-a-Word' exercises give students the chance to research a particular word, building a portfolio of specialist work on a single word. (shrink)

Within emotion-focused therapy, the client’s ability to express and reflect on core emotional experiences is seen as fundamental to constructing the self and to entering into a change process. For this study, we 1) examine storytelling contexts in which clients do not disclose the emotional impact of their narrative, and 2) identify the interactional practices through which EFT therapists subsequently call attention to what the client may have felt. In doing so, we examine client stories drawn from video-taped individual psychotherapy (...) sessions involving clinically depressed clients. Client stories and therapists’ responses to these stories were analysed using conversation analytic methods. Three different therapist response types were identified: eliciting, naming and illustrating the emotional impact of the client’s prior narrative. These responses also were found to differ in terms of how effectively they could display empathy and secure affiliation with clients. The implications of this work for therapeutic practice are discussed. (shrink)

This stimulating book critically examines a wide range of physicalistic conceptions of mind in the works of Jerry A. Fodor, Stephen P. Stich, Paul M. Churchland, Daniel C. Dennett, and others. Part I argues that intentional concepts cannot be reduced to nonintentional concepts; Part II argues that intentional concepts are nevertheless indispensable to our cognitive enterprises and thus need no foundation in physicalism. As a sustained challenge to the prevailing interpretation of cognitive science, this timely book fills a large gap (...) in the philosophical literature. It is sure to spark controversy, yet its clarity makes it attractive as a text in upper-level undergraduate and graduate courses in philosophy of mind and cognitive science. Saving Belief should be read by philosophers, psychologists, and others interested in the philosophy of language, philosophy of mind, and cognitive science. Originally published in 1989. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905. (shrink)

The aim of this article is to show that human persons belong, ontologically, in social ontology. After setting out my views on ontology, I turn to persons and argue that they have first-person perspectives in two stages (rudimentary and robust) essentially. Then I argue that the robust stage of the first-person persective is social, in that it requires a language, and languages require linguistic communities. Then I extend the argument to cover the rudimentary stage of the first-person perspective as well. (...) I conclude by enumerating ways in which human persons differ from nonhuman animals. (shrink)

The representations formed by the ventral and dorsal streams of a prelinguistic agent will tend to be too qualitatively similar to support the distinct roles required by PREDICATE(x) structure. We suggest that the attachment of qualities to objects is not a product of the combination of these separate processing streams, but is instead a part of the processing required in each. In addition, we suggest that the formation of objective predicates is inextricably bound up with the emergence of language itself, (...) and so cannot be cleanly identified with any prelinguistic cognitive capacities. (shrink)