Within the health care industry, the move from regulatory cost controls to market competition has generated rapid and dramatic restructuring of providers. To enhance their competitive positions in the evolving market, many health care organizations are pursuing the ownership and integration of all elements and stages of health care delivery and payment, with the goal of increasing access to capital and lowering costs through administrative efficiencies and economies of scale. As of July 1994, 24 percent of hospitals were members of (...) an integrated delivery system, and 47 percent were involved in IDS development.IDSs pose a singular challenge to the Internal Revenue Service. The IRS recognizes that its traditional policies for granting tax exempt status are not flexible enough for the competitive and rapidly changing health care market. In recent years, the IRS has taken a more active role in scrutinizing emerging health care institutions seeking taxexempt status. (shrink)

Wallace, Max At the Atheist Foundation of Australia (AFA) Convention in Melbourne on 14 April this year Geoffrey Robertson QC turned his mind to the tax-exempt status of religion. He joked that, Atheist foundations could qualify for tax exemption by declaring their belief in Christopher Hitchens! Turn him into an L. Ron Hubbard figure to be worshipped through his sacred books! It got a good laugh. It never occurred to Robertson, or the Convention audience, that the AFA, like all (...) religions in Australia with a supernatural belief, might already be tax-exempt. (shrink)

Protecting the public's health has always been an inherently political endeavor. The field of public health, however, is conspicuously and persistently absent from sustained, sophisticated engagement in political processes, particularly elections, that determine policy outcomes. This results, in large part, from widespread misunderstanding of rules governing how, and how much, public advocates working in tax-exempt organizations can participate in public policy development.This article briefly summarizes the rules governing public policy engagement by exempt organizations. It then describes different types of exempt (...) organizations, and how they can work together to expand engagement. Next, it identifies several key mechanisms of policy development that public health advocates could influence. Finally, it suggests some methods of applying the tax rules to increase participation in these arenas. (shrink)

Die ATB ist die traditionsreichste Editionsreihe der germanistischen Mediävistik. Begründet 1881 von Hermann Paul, wurde sie von führenden Fachvertretern, Georg Baesecke, Hugo Kuhn, Burghart Wachinger, betreut. Seit 2001 liegt die Verantwortung in den Händen von Christian Kiening. Die mittlerweile etwa 120 Bände verknüpfen exemplarisch Handschriftennähe und Lesbarkeit, wissenschaftliche Arbeit am Text und Blick auf die akademische Lehre. Sie umfassen anerkannte, zum Teil kommentierte Ausgaben 'klassischer' Autoren der Zeit um 1200, aber auch veritable Werkausgaben (Notker der Deutsche) und anspruchsvolle Neueditionen (Eckenlied, (...) Heinrich von dem Türlin). (shrink)

The Altdeutsche Textbibliothek [Old German Text Library] is the series of editions of German medieval texts with the richest history. Foundedin 1881 by Hermann Paul, it has been edited by leading Germanists- Georg Beasecke, Hugo Kuhn, Burghart Wachinger. Since 2001, responsibility for the series has rested with Christian Kiening. In the meantime, the series comprises some 120 volumes, with an exemplary combination of closeness to the original manuscript(s) with ease of reading, philological accuracy with concern for university teaching. It includes (...) recognised editions of "classical" authors from around 1200- some with commentary- but also presents veritable editions of authors' works (Notker the German) and high-quality new editions (Eckenlied, Heinrich von dem Türlin). (shrink)

School boosters are tax-exempt organizations that engage in fundraising efforts to provide public schools with supplementary resources. This paper argues that prevailing forms of school boosting are defeasibly unjust. Section 1 shows that inequalities in public education funding in the United States violate John Rawls’s two principles of domestic justice. Section 2 argues that prevailing forms of school boosting exacerbate and plausibly perpetuate these injustices. Section 3 then contends that boosting thereby defeasibly violates Rawlsian principles of nonideal theory for rectifying (...) injustice. Thus, boosting should be presumptively either made illegal or substantially reformed. Finally, Section 4 responds to potential objections. (shrink)

The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to today’s democracy? Though we may laud wealthy individuals who give away their money for society’s benefit, Just Giving shows how such generosity not only isn’t the unassailable good we think it to be but might also undermine democratic values and set back aspirations of justice. Big philanthropy is often an exercise of power, the conversion of private assets into public influence. And it is a (...) form of power that is largely unaccountable, often perpetual, and lavishly tax-advantaged. The affluent—and their foundations—reap vast benefits even as they influence policy without accountability. And small philanthropy, or ordinary charitable giving, can be problematic as well. Charity, it turns out, does surprisingly little to provide for those in need and sometimes worsens inequality. These outcomes are shaped by the policies that define and structure philanthropy. When, how much, and to whom people give is influenced by laws governing everything from the creation of foundations and nonprofits to generous tax exemptions for donations of money and property. Rob Reich asks: What attitude and what policies should democracies have concerning individuals who give money away for public purposes? Philanthropy currently fails democracy in many ways, but Reich argues that it can be redeemed. Differentiating between individual philanthropy and private foundations, the aims of mass giving should be the decentralization of power in the production of public goods, such as the arts, education, and science. For foundations, the goal should be what Reich terms “discovery,” or long-time-horizon innovations that enhance democratic experimentalism. Philanthropy, when properly structured, can play a crucial role in supporting a strong liberal democracy. Just Giving investigates the ethical and political dimensions of philanthropy and considers how giving might better support democratic values and promote justice. (shrink)

The growing role of universities in the knowledge economy as well as technology transfer has increasingly been conceptualized in terms of the hybridization of public academic work and private business activity. In this article, we examine the difficulties and prospects of this kind of intermingling by studying the long-term trajectories of two research groups operating in the fields of plant biotechnology and language technology. In both cases, the attempts to simultaneously pursue academic and commercial activities led to complicated boundary maintenance, (...) which arose from the conflicting procedures and requirements of the two activities as well as from the double roles assumed by the actors involved. We, thus, argue that the construction of boundaries is not as contingent and strategic as has often been assumed but is built, instead, on the characteristic goals and tasks of the activities in question. Moreover, we suggest that the discussion on university—industry relationships and the entrepreneurial university has by and large neglected the fact that most universities are either public sector entities or tax-exempt organizations thereby being subject to strict rules and regulations that govern the ways in which they may become engaged in commercial activities. Furthermore, several other enduring cultural features, such as the university’s commitment to open scholarly communication, make the boundary between university and commerce relatively stable. As a consequence, the results of this study lend support to the thesis according to which boundaries in science are not always created at will but reflect the long history and multifaceted societal relevance of this particular institution. This in turn implies that the commodification of university research is bound to be more difficult than what the proponents of the entrepreneurial university seem to assume. (shrink)

Political liberals are primarily concerned with the roles played by the government and public schools in civic education. In policies related to religious schools, political liberals often use a strategy of regulation that aims to restrict religious schools. I argue that, although this strategy is effective in eliminating bad religious schools, it alone is unable to ensure that all (or most) reasonable citizens achieve full justification, which is a necessary condition for the stability of a just society. I, therefore, suggest (...) that this strategy should be supplemented with a strategy of promotion. This strategy implies that a government should use policies, such as tax exemption, subsidy, national prize, and advertisement, to encourage good religious schools that teach students to reconcile religious beliefs and political ideas. While the government remains neutral and offers a citizenship curriculum that teaches political ideas, religious schools teach theological beliefs that provide students with comprehensive reasons to affirm political ideas. This division of labor facilitates students from different religious backgrounds to attain full justification. Religious schools have often been regarded as posing a threat to cultural balkanization. It is, however, an overlooked grain of truth that religious schools could be essential cornerstones of a stable liberal democracy. (shrink)

Board oversight of community benefit constitutes an ethical imperative for nonprofit health care organizations. By "ethical imperative" we mean a health care organization's duty to fulfill value-based obligations that transcend compliance requirements in order to be consistent with its basic sense of purpose. We consider three points here: the existence of a distinctively ethical imperative for board oversight, the fact that the imperative is organizational in nature, and practical ways to fulfill its obligations. To explain the meaning of ethical imperative, (...) offer analytical clarification, and provide evidence-based guidelines we adopt an organizational ethics paradigm. Because community benefit for tax-exempt .. (shrink)

Are the current practices of large corporations incompatible with democratic political ideology? Are multinational corporations too powerful to be constrained by democracy in practice? This paper makes a strong case that the answers may be “yes.” For example, large local corporations can constrain the democratic process in small towns on matters such as tax exemption, by threatening to leave the area. also large multinational companies can apply force to national congressional votes on product safety reform by threatening to move (...) home offi ces to other countries (taking their products and tax dollars with them). The author argues that in many cases democracy is not functioning properly due to the power of corporations to constrain the ability of citizens to freely enact laws. (shrink)

Hospitals long ago shed their role as alms houses for the poor. What vestiges remain of the early American hospital are the tax-exempt, nonprofit hospital form and a general perception that hospitals, as charitable institutions, owe a duty to their communities. The appropriateness of the nonprofit hospital tax exemption has long been debated, and many theories have been advanced to justify the tax exemption of nonprofit hospitals. In a growing number of jurisdictions, however, state and local authorities have (...) gone beyond the theoretical debate and are challenging the tax exemption of their nonprofit hospitals. For various reasons, efforts are afoot to capture greater community benefit from nonprofit hospitals.At the heart of such challenges is the debate over the nature and extent of the duty charitable institutions owe to their communities. A demand is growing for nonprofit hospitals to earn their tax exemptions by benefiting their communities in concrete ways. Some have been stripped of their tax-exempt status by local authorities or pressured to make payments in lieu of taxes. A number of states have recently implemented initiatives in an attempt to make hospitals more accountable for their community benefits. Many hospitals are responding to this heightened scrutiny in a proactive way, by voluntarily documenting community benefits. A number of nonprofit hospitals and hospital associations are cooperating with—or even sponsoring—state legislation in this area. (shrink)

Hospitals long ago shed their role as alms houses for the poor. What vestiges remain of the early American hospital are the tax-exempt, nonprofit hospital form and a general perception that hospitals, as charitable institutions, owe a duty to their communities. The appropriateness of the nonprofit hospital tax exemption has long been debated, and many theories have been advanced to justify the tax exemption of nonprofit hospitals. In a growing number of jurisdictions, however, state and local authorities have (...) gone beyond the theoretical debate and are challenging the tax exemption of their nonprofit hospitals. For various reasons, efforts are afoot to capture greater community benefit from nonprofit hospitals.At the heart of such challenges is the debate over the nature and extent of the duty charitable institutions owe to their communities. A demand is growing for nonprofit hospitals to earn their tax exemptions by benefiting their communities in concrete ways. Some have been stripped of their tax-exempt status by local authorities or pressured to make payments in lieu of taxes. A number of states have recently implemented initiatives in an attempt to make hospitals more accountable for their community benefits. Many hospitals are responding to this heightened scrutiny in a proactive way, by voluntarily documenting community benefits. A number of nonprofit hospitals and hospital associations are cooperating with—or even sponsoring—state legislation in this area. (shrink)

Kidney transplantation is a lifesaving medical treatment. However, very high demand for kidneys with low kidney donation causes a black market that exploits patients’ desperation and donors’ vulnerability. The current kidney donation programs fail to produce promising results to avoid illegal and unethical kidney trafficking and commercialism. Even though the primary goal of kidney donation is to increase the number of deceased organ donations, in some countries, like Turkey, due to religious or cultural concerns, it is impossible to supply adequate (...) deceased kidney donations. In this view, the aim of this paper is to examine kidney trafficking in the scope of Turkey's current organ donation system and propose a new model, named the Incentivized Kidney Donation Model (IKDM), to increase kidney donation from living donors. The model encompasses the following benefits offered to kidney donors; lifetime health insurance, exemptions from copayments/contribution shares, priority when receiving an organ, priority when finding a job, income tax exemptions for salaried employees, and free or discounted public utilities. This normative model has the potential to promote donors’ altruistic acts as well as the solidarity and loyalty among members of a society without violating ethical values and internationally accepted principles. (shrink)

Wallace, Max In trying to find an accurate way to describe the relationship between government and religion, I devised the term 'soft theocracy' and defined it as a 'state where church and government purposes coincide to garnishee taxpayers' money and resources, structurally through tax exemptions and functionally through grants and privileges'.

Wallace, Max I respond here to David Nicholls November 2012 Facebook posting in response to my article 'Non-religious tax avoidance' in the Summer issue of AH, No. 108, 2012 where I reviewed how it was the Atheist Foundation of Australia came to have tax-exempt status and whether that was appropriate.

Progressive taxation has historically been discussed primarily in the context of developed, Western nations. This Article considers its application in two developing, nonwestern economies, emphasizing the differences in political, economic, and cultural contexts and their effect on the progressivity equation. In India these differences include long-standing attitudes, such as the Hindu tradition’s historic ambivalence towards utilitarian arguments, and shorter-term institutional arrangements, such as the division of power within India’s federal system and the tax exemption for agricultural income. In China (...) they include the legacy of Marxism as well as a more long-standing tendency to resolve legal and policy issues based on notions of communal rather than individual welfare. Both countries have limited administrative resources and a relatively small middle class, so that the income tax remains a relatively small albeit growing source of national revenues. In this Article I consider the impact of these factors, and conclude by asking whether a similar "tax life cycle" will apply to both countries or political and cultural differences will result in divergent tax patterns. Furthermore I also evaluate the progressivity problem as a case study in comparative taxation and assess the need to develop a more sophisticated methodology for dealing with institutional, attitudinal, and other cultural differences. (shrink)

The "delegitimation," which is progressing rapidly, was carried forward in December by a Human Rights Watch call on the U.S."to suspend financing to Israel in an amount equivalent to the costs of Israel's spending in support of settlements," and to monitor contributions to Israel from tax-exempt U.S. organizations that violate international law, "including prohibitions against discrimination" -- which would cast a wide net. Amnesty International had already called for an arms embargo on Israel. The legitimation process also took a long (...) step forward in December, when Argentina, Bolivia and Brazil recognized the State of Palestine, bringing the number of supporting nations to more than 100. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy and Rhetoric 33.1 (2000) 94-96 [Access article in PDF] Book Review Rhetoric Reclaimed: Aristotle and the Liberal Arts Tradition Rhetoric Reclaimed: Aristotle and the Liberal Arts Tradition. Janet M. Atwill. London: Cornell University Press, 1998. Pp. xvi + 235. $35.00 hard cover. Much like Weimar, Germany, American civil society has been buffeted for a half-century by both the lunatic right, hiding behind the mask of religious freedom, and (...) the lunatic left, sporting "pomo" (postmodern) tribal colors in the garb of academic freedom. In an earlier age, both might be burned at the stake; today, they are granted tax-exempt status. Readers seeking contributions to the life of the mind find their harangues both unpleasant and unrewarding. This book is unfortunately no exception.Atwill's title is deceptive. Her work is only marginally about either Aristotle or his rhetoric. She is more concerned to "reclaim" the liberal arts held hostage by the received tradition of Athenian democratic ideals. Vide: At issue are the character of the social identities of gender, race, and class and the nature of the social ties by which we are bound.... (3) Challenges to the... humanist paradigm... became the subject of... debates over cultural diversity, political correctness, and revisionist literary canons and historical accounts. Just what is at stake... is the type of subjectivity produced by the paideia of a multicultural curriculum (that subjects values, views of reality, and relationships to cultural and political authority. (12-13) So we are in for another salvo of pomo evangelism, with the usual suspects trotted out (Stanley Fish, Jacques Derrida, Pierre Bourdieu, Gilles Deleuze, Michel Foucault, Julia Kristeva, and Edward Said) all with a view to rectifying the hegemonic white male biases of E. M. Cope, and rhetoric's four B's (Baldwin, Burnet, Burkhardt, and Hans Baron).Were Atwill offering a New Age update of Cope's commentary, her project might hold promise. Embers of such potential glow throughout the [End Page 94] book. Thus, her passing remarks on the relation of techne and theoria to Greek medicine (74-79) and to the cultural demands of what amounts to a plantation society (107-8) bear consideration. And her deconstruction of Cope's work as a managerial art grounded in associationist psychology (192-200) is especially insightful.Where the book disappoints is its clumsiness: it is simultaneously pedantic and superficial. On the first count, the author shows wide acquaintance with the standard commentaries on classical culture, but she seems often to be adrift in an ocean of secondary sources. For example, she is more likely to discuss Kennedy's treatment of Aristotle than Aristotle himself (58). And so it goes: Wright on Empedocles (90), Crane on Cicero (31), Woods on Cope (200). Indeed, it is difficult to tell from the book if the author's command of classical Greek extends much beyond Liddell and Scott.In addition to her overdependency on secondary sources, Atwill disregards historical contexts in pushing her quirky pomo readings to the fore. To cite only a few of these: For Plato, expertise is equivalent to function, and function determines one's place in the hierarchical order of the state. (30)... Physis (nature) or faculty equals function equals place in the social order. (141) [For Aristotle,] private property is the means of both self-expression and self-knowledge; knowledge of the self would be impossible without the procurement of private property. The subject and object distinction, usually made in the context of epistemology, is relocated at the center of the notion of private property. (184-85) If Protagoras, Isocrates, and Cicero were appointed deans... today, I doubt that they would institute a curriculum based on principles of radical democracy. (209) Perhaps Atwill would prefer to pick her dean from among Che, Mao, Pol Pot, or Lenin. While such eccentric inferences may fit the bill for cultural studies, they flunk the test of impartiality. This is a commodification of pedantry--recycling fragments of academic publications to advocate a partisan position. But advocacy resting on innuendo, resentment, and polite sneering can never meet the standards of serious scholarship... (shrink)

This article describes the racial integration of Emory University and the subsequent creation of Pre-Start, an affirmative action program at Emory Law School from 1966 to 1972. It focuses on the initiative of the Dean of Emory Law School at the time, Ben F. Johnson, Jr.. Johnson played a number of leadership roles throughout his life, including successfully arguing a case before the United States Supreme Court while he was an Assistant Attorney General of Georgia, promoting legislation to create Atlanta (...) 's subway system as a state senator, and representing Emory in its lawsuit to strike down the state statute that would have rescinded its tax exemption if it admitted African American students ). This account supplements my related article on Pre-Start, "'A Bulwark against Anarchy': Affirmative Action, Emory Law School, and Southern Self-Help", providing more information about historical context generally, and particularly about Emory v. Nash. Johnson was ambitious for Emory as a whole, and particularly for the Law School, and he saw in segregation the single largest impediment to making Emory a nationally prominent research university. The story of Emory's integration, and Johnson's leadership, requires revision of the prevailing story of integration generally, and especially of universities. Integration at Emory came about because of the pressure that African Americans and their supporters created through the civil rights movement, but Emory administrators responded to such pressure more constructively than most. Their actions provide an interesting case study in effective leadership during a period of significant moral and political conflict. (shrink)

Whether religious and other voluntary associations should reflect public values is a subject of controversy. Corey Brettschneider argues that the state should assert its own values of free and equal citizenship, deliberately attempting to transform the beliefs of illiberal groups through court decisions and through selective withdrawal of tax exemptions. I argue, however, that as long as individuals and groups comply with the law, it is not the business of the state to change their beliefs. Moreover, public authority itself does (...) not always exemplify his preferred values. Second, although I oppose direct funding for organizations that oppose public values, determining which organizations espouse the “right” values accords too much power to public authority. Moreover, many associations evolve over time. Finally, the true threat lies in practices that voluntary associations may seek to impose on the larger community. (shrink)

The legalization of Christianity occurred in 313 when Constantine’s Edict of Milan granted freedom of worship to Christians, along with tax exemption and patronage to bishops, expecting this would consolidate the Church and unify the Empire. Instead, he was confronted with bitter doctrinal disputes and incessant jurisdictional rivalry owing to scriptural obscurity provoking diverse interpretations. As Freeman states, “when one puts together the Gospels, the letters of Paul, the Book of Revelation and the Old Testament, there is no sense (...) of a coherent ‘axiomatic’ base on which to build theological truths”. Though claiming that Christian doctrines were divinely revealed once and for all, in fact since the fourth century they were decided by imperial councils or papal decrees. (shrink)

Two elderly sisters who lived together complained of discrimination on the ground that, when one of them died, the other would face a heavy inheritance tax bill, unlike the survivor of a marriage or civil partnership who enjoys a “spousal exemption” under the Inheritance Tax Act 1984. They lost in both the lower chamber of the European Court of Human Rights and on appeal to the Grand Chamber. At first instance, discrimination was found but held to be proportionate and (...) justifiable; in the Grand Chamber, no discrimination was found, as siblings and spouses/civil partners were held not to be in an analogous situation. As an attempt to avoid a tax borne only by the comparatively wealthy, this case might not naturally engage feminist sympathies. But it demonstrates how unworthy claims can produce positive results by drawing attention to society’s dismissive treatment of old people and calling into question the legal and economic privileges enjoyed by legally-bound couples at the expense of everyone else. (shrink)

Traditionally, liberals have confined religion to the sphere of the ‘private’ or ‘non-political’. However, recent debates over the place of religious symbols in public spaces, state financing of faith schools, and tax relief for religious organisations suggest that this distinction is not particularly useful in easing the tension between liberal commitments to equality on the one hand, and freedom of religion on the other. This article deals with one aspect of this debate, which concerns whether members of religious communities should (...) receive exemptions from regulations that place a distinctively heavy burden on them. Drawing on Habermas’ understanding of churches as ‘communities of interpretation’, we explore possible alternatives to both the ‘rule-and-exemption’ approach and the ‘neutralist’ approach. Our proposal rests on the idea of mutual learning between secular and religious perspectives. On this interpretation, what is required is (i) the generation and maintenance of public spaces in which there could be discussion and dialogue about particular cases, and (ii) evaluation of whether the basic conditions of moral discourse are present in these spaces. Thus deliberation becomes a touchstone for the building of a shared democratic ethos. (shrink)

Pereboom has formulated a Frankfurt-style counterexample in which an agent is alleged to be responsible despite the fact that there are only non-robust alternatives present (Pereboom, Moral responsibility and alternative possibilities: essays on the importance of alternative possibilities, 2003; Phil Explor 12(2):109–118, 2009). I support Widerker’s objection to Pereboom’s Tax Evasion 2 example (Widerker, J Phil 103(4):163–187, 2006) (which rests on the worry that the agent in this example is derivatively culpable as opposed to directly responsible) against Pereboom’s recent counterarguments (...) to this objection (Pereboom 2009). Building on work by Moya (J Phil 104:475–486, 2007; Critica 43(128):3–26, 2011) and Widerker (Widerker 2006), I argue that there is good reason to measure the robustness of alternatives in terms of comparative, rather than non-comparative likelihood of exemption, where the important factor for blame is whether the agent is “doing her reasonable best” to avoid blameworthy behaviour. I maintain that an agent only ever appears responsible when alternatives are robust in this sense. In Pereboom’s examples, both Tax Evasion 2, and his more recent version, Tax Evasion 3 (Pereboom 2009), I maintain the robustness of the alternatives, so understood, is unclear. We can clear up any ambiguity by sharpening the examples, and the result is that the agent appears responsible when the alternatives are made clearly robust, and does not appear responsible when alternatives appear clearly non-robust. The comparative nature of our judgements about blame, I maintain helps to explain the continuing appeal of the “leeway-incompatibilist” viewpoint. (shrink)

Luck egalitarianism assigns a central role to personal responsibility in egalitarian justice. In the context of healthcare, luck egalitarianism is the view that the distribution of medical and healthcare resources—or common resources in general—should respond to the (im)prudence of individuals. Recently, Joar Björk, Gert Helgesson, and Niklas Juth have argued that it is impractical to use luck egalitarianism as a normative framework in healthcare because it has no reasonable way of dealing with the imprudent. In response to their argument, this (...) paper first suggests that the epistemic problems of applying luck egalitarianism to the healthcare context raised by Björk et al. can be circumvented by using the exemption system as a policy application of luck egalitarian healthcare justice. This paper then shows that an _ex ante_ policy, a tax system with refunds, can reasonably be adopted as a luck egalitarian institutional design of healthcare policy. We argue that the proposed conception of luck egalitarianism can deal with the problem of differential option luck. Finally, we show that the threshold problem for the definition of imprudence does not refute the proposed _ex ante_ policy. (shrink)

While vaccination rates in the United States are high — generally over 90 percent — rates of exemptions have been going up, and preventable diseases coming back. Aside from their human cost and the financial cost of treatment imposed on those who become ill, outbreaks impose financial costs on an already burdened public health system, diverting resources from other areas. This article examines the financial costs of non-vaccination, showing how high they can be and what they include. It makes a (...) case for requiring those who do not vaccinate to cover the costs of outbreak caused by their choice. Such recouping is justified because the choice not to vaccinate can easily be seen as negligent. But even if it is not, that choice involves imposing costs on others, and there are good reasons to require the actors to internalize those costs. The article proposes alternative statutory and regulatory schemes to cover the costs imposed on the public purse, focusing on no-fault mechanisms. We consider both ex ante mechanisms like a tax or a fee that will go into a no-fault fund to cover the costs and ex post mechanisms like a statutory authorization for recoupment of those costs by health officials. (shrink)

a houseis a structure that provides shelter for humanity. Studies have shown that in most parts of the world, urban rents are determined by various factors. These factors include location, level of facilities and services, neighborhood characteristics, space etcetera. Among these factors, the most influencing factor of rent in Wa Municipality is the level of facilities and services provided for tenant use. The objectives of this research was to examine the cost of housing construction, to determine the role played by (...) government in housing provision, recommend policies for housing provision, determine the portion of household income spent on rent. The methodology of this research is base on interplay of deskwork and fieldwork and these took the form of data collection, presentation and data analysis of findings. In the course of this study, both qualitative and quantitative primary and secondary data were collected. A summary of the findings from the research indicates that: cost of building materials is the major contributory factor to the cost of construction aside land and labour cost, the existing rent control law as currently operated have little or no impact on rent charged in the Municipality, current rent levels in the municipality are deemed to be satisfactory, besides the already documented rent determinants, population, occupation, and prospective duration of lease were also identified. One other major finding was that landlords do not take into account the room v let but take into consideration the number of people occupying the room to charge their rent and as such tenants who cannot afford to pay the full recoverable rent has to search for tenants they don‟t know. The group recommends that, There should be given a high priority to local building materials, which could reduce the cost of building and the improvement of the supply chain of various building materials; there should be a mechanism that would ensure that the Rent Control Board, the house owners and tenants would be provided with a platform where consensus building can be done in order to ensure transparency in rent charge Finally, the government should also urge the exemption of value added taxes on building components sourced locally as well as import duties on imported goods. (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)

This paper argues that a guaranteed income is not only consistent with the principle of reciprocity but is required for reciprocity. This conclusion follows from a three-part argument. First, if a guaranteed income is in place, all individuals have the same opportunity to live without working. Therefore, those who choose not to work do not take advantage of a privilege that is unavailable to everyone else. Second, in the absence of an unconditional income, society is, in effect, applying the principle, (...) “(S)he who does not work, will not eat.” If the application of this principle is to be consistent with reciprocity, it must be applied to everyone. Most modern industrial societies exempt many citizens from that choice. For example, the owners of external assets do not face the work-or-starve choice and do take advantage of a privilege that is not available to others. An unconditional guaranteed income is one way to eliminate that violation of reciprocity. Third, this paper addresses the criticism that the guaranteed income exploits middle-class workers by demonstrating that a basic income will have a positive effect on wages, which will at least partially counteract the effect of the taxes needed to pay for it. (shrink)

Depuis un siècle, l'inscription connue sous le nom de tarif d'Abydos excite la curiosité à cause des indications précises qu'elle nous livre sur le montant des taxes perçues au passage de 1' Hellespont ; cependant comme seule est conservée la fin du texte on ignore leur nature et en particulier la catégorie des bateaux qui devaient les acquitter. La mise en œuvre des sources épigraphiques, numismatiques, papyrologiques et législatives révèle que ce règlement exempte les naviculaires, commandant les bateaux chargés de (...) denrées annonaires, de toutes les taxes sauf deux, celles qui rémunèrent les agents chargés de contrôler la qualité des produits et de vérifier qu'aucun capitaine ne cherche à introduire en fraude des armes ou des personnes interdites de séjour dans la capitale. Le montant des taxes, identique pour tous les bateaux chargés d'une même denrée, permet en outre de déterminer la valeur du follis par rapport au sou et, ce faisant, la date du tarif. (shrink)

Dans le texte delphique publié BCH 118 (1994), p. 99-112, le dispositif stoichédon peut être exactement défini (30 lettres à la ligne, à une lettre près, suivant la coupe syllabique). Dans ce cadre bien assuré, les restitutions sont immédiates et les articles deviennent intelligibles : protection de certains territoires ; exemption de taxes portuaires pour le personnel amphictionique en mission ; réception des dépôts à la banque d'Apollon (or et argent monnayés ; métaux bruts).

The growing fiscal pressure created for the Monarchy during the Seventeenth Century crashed with the opposition of the privileged groups. The clergy was not prepared to give up an immunity that was considering secular. For this reason, they only consented to pay after obtained the papal permit; in this way safeguarded their jurisdiction. However, the ecclesiastics will enploy many ways to escape of the public taxes. T11e defraudation was one of them. A document of 1668 shows what type of defraudations (...) employed the Murcia's clergymen to be remitted of the payments. (shrink)

Ideal carbon tax policy is internationally coordinated, fully internalizes externalities, redistributes revenues to those harmed, and is politically acceptable, generating predictable market signals. Since nonideal circumstances rarely allow all these conditions to be met, moral issues arise. This paper surveys some of the work in moral philosophy responding to several of these issues. First, it discusses the moral drivers for estimates of the social cost of carbon. Second, it explains how national self-interest can block climate action and suggests international policies—carbon (...) border tax adjustments and carbon clubs—that can help address these concerns. Third, it introduces some of the social science literature about the political acceptability of carbon taxes before addressing a couple common public concerns about carbon taxes. Finally, it introduces four carbon revenue usage options, arguing that redistributive and climate compensation measures are most morally justified. [Open access]. (shrink)

The Moral Conscience principle claims that a conflict between the demands of a law and the demands of an individual’s sincere moral conscience provides her with a defeasible moral entitlement to an exemption. This chapter argues that this principle is vulnerable to an unfairness objection. There is nothing special about moral conscience that would justify granting an exemption, it claims, that is not shared by a variety of non-moral projects. Thus, there is no principled moral reason for a (...) defeasible entitlement to moral conscience-based exemptions that is not an equally good reason for a defeasible entitlement to non-moral project-based exemptions. Since the chapter assumes that people are not defeasibly entitled to such project-based exemptions, it advocates scepticism about the Moral Conscience principle. (shrink)

abstract The most well‐known liberal‐egalitarian defence of cultural rights, provided by Will Kymlicka, presents culture as a primary good, and thus a resource that ought to be distributed according to some fair egalitarian criteria. Kymlicka relies on the intuition that inequalities between persons that are the result of brute luck rather than personal choice are unjust in making the case for various multicultural rights. This article makes two main claims. First, the standard luck egalitarian intuition on which Kymlicka's argument relies (...) cannot justify what he calls ‘polyethnic rights,’ in particular cultural and religious exemptions from generally applicable laws. Second, I argue that such exemptions are justifiable by appealing to the public value of fair equality of opportunity, properly construed. (shrink)