As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism. It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work, and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The (...) paper then examines the prior studies on tax practitioners and ethics and the type of dilemmas that practitioners face in the context of their work. The paper proceeds to examine empirically the extent to which tax practitioners take a consequentialist versus a deontological approach in their reasoning about moral dilemmas. This is carried out by an innovative use of the Defining Issues Test. (shrink)

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...) issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...) caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in which this was undertaken. The study on which (...) it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (Univer sity of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context-(and profession-) specific test, (...) and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

This article works in a recursive manner by using the tools of a food regime approach to reinterpret the nutrition transition that has been underway internationally for 100 years, and then describing the contributions of nutrition science to the 1st and 2nd Food Regimes and the passages between Food Regimes. The resulting history—from the ‘imperial calorie’ through the ‘protective’ vitamin to the ‘empty calorie’—illuminates a neglected dimension to food regime theorising: the role of socio-technical systems in shaping a set of (...) value relations that are central to class relations. Contestation over one such system, nutritionalisation, currently involves an ungovernable array of actors. In describing the protagonists to the system of nutritionalisation, a classic confrontation emerges between technical and lifeworld rationality. Representing the former approach are actor networks responsible for the ‘trade-in-health’ sector which produces foods and nutritional values aimed at both over-nourished and under-nourished populations. Clinging to a lifeworld rationality are ‘culture eaters’ worldwide, for whom nutrition value relations are secondary to communal and ecological relations. This dynamic appears within wealthier Asian states which are emerging as central to the trade-in-nutritional health sector while acting to protect their own customary dietary practices. (shrink)

This article works in a recursive manner by using the tools of a food regime approach to reinterpret the nutrition transition that has been underway internationally for 100 years, and then describing the contributions of nutrition science to the 1st and 2nd Food Regimes and the passages between Food Regimes. The resulting history—from the ‘imperial calorie’ through the ‘protective’ vitamin to the ‘empty calorie’—illuminates a neglected dimension to food regime theorising: the role of socio-technical systems in shaping a set of (...) value relations that are central to class relations. Contestation over one such system, nutritionalisation, currently involves an ungovernable array of actors. In describing the protagonists to the system of nutritionalisation, a classic confrontation emerges between technical and lifeworld rationality. Representing the former approach are actor networks responsible for the ‘trade-in-health’ sector which produces foods and nutritional values aimed at both over-nourished and under-nourished populations. Clinging to a lifeworld rationality are ‘culture eaters’ worldwide, for whom nutrition value relations are secondary to communal and ecological relations. This dynamic appears within wealthier Asian states which are emerging as central to the trade-in-nutritional health sector while acting to protect their own customary dietary practices. (shrink)

The first 1000 days of life, from conception to 2 years, are a critical window for the influence of environmental exposures on the assembly of the oral microbiome, which is the precursor to dental caries (decay), one of the most prevalent microbially induced disorders worldwide. While it is known that the human microbiome is susceptible to environmental exposures, there is limited understanding of the impact of prenatal and early childhood exposures on the oral microbiome trajectory and oral health. A barrier (...) has been the lack of technology to directly measure the foetal "exposome", which includes nutritional and toxic exposures crossing the placenta. Another barrier has been the lack of statistical methods to account for the high dimensional data generated by‐omic assays. Through identifying which early life exposures influence the oral microbiome and modify oral health, these findings can be translated into interventions to reduce dental decay prevalence. (shrink)

A good deal of concern is generated when a person with dementia wanders. One putatively easy technological remedy is to consider electronic tagging. This possibility, however, raises a dif erent set of ethical concerns. In this paper we report the results of a survey that was intended to elicit people’s views about the ethical issues surrounding the topic of tagging in dementia. There was broad agreement in response to the scenario used in the survey that electronic tagging could be an (...) ethically reasonable way to deal with wandering in people who are confused. It was seen as considerably better than locking doors as a way to maintain a person’s safety. There were, however, concerns and uncertainties about principles relating to civil liberties, stigma and dignity. And there appeared to be some weight behind the view that electronic tagging of confused people who wander requires professional involvement, the nature of which would need to be decided. population in general. (shrink)

Modern and Postmodern Cutting Edge Films closely examines a wide variety of major filmic texts that have established permanent, iconic shifts in modern and postmodern US culture and filmic practices. These films and their often visionary, trend-setting auteurs each introduced new manners of seeing that were imitated by later directors and ultimately, absorbed by popular culture itself. The primary rationale for writing this collection was quite simple: it is new and different. No anthology exists that examines the concept of the (...) cutting edge film across such a remarkably wide variety of genres and with such a diversity of theoretical approaches and subject matter. Equally important, all the contributors bring a unique voice and multi-disciplinary perspective to their respective chapters. This anthology will be of great interest to scholars from a variety of disciplines, including film studies, historical studies, and gender and genre studies. As far as possible, contributors have minimized a great deal of typical theoretical terminology so that lay readers who possess some familiarity with basic film analysis and theory can understand the text. It can be used as a classroom text in both graduate and upper-level undergraduate film classes. Modern and Postmodern Cutting Edge Films is an anthology that instructors of film theory and history can use for many years to come. Indeed, we feel that this remarkable collection of essays will itself become an indispensable, cutting edge text of film scholarship. (shrink)

This paper discusses a new edition of Callimachus' Aitia by Annette Harder and a monograph, Callimachus in Context, by Benjamin Acosta-Hughes and Susan Stephens. A focus is common to both works, the edition no less than the monograph, which tackles the poem on what Harder calls the micro-, macro- and meso-levels, in order, not only to establish readings, explicate Realien and clarify detail, but also to explore literary techniques, structure and the degree to which the poem reflects the society (...) and culture in which it was written. Recent interpretations have seen catalogue technique and organization as fundamental to the Aitia's poetics, and the review considers aspects of both the poem's structure and its contemporaneity – as well as the limitations of an excessively Alexandria-centric approach. (shrink)

This article questions the value of photographs of violence and suffering. Taking Nancy Scheper-Hughes and Philippe Bourgois’ anthology Violence in War and Peace (2004) as a point of departure and return, it will explore the significance of the inclusion of images of explicit violence when they readily acknowledge they risk both indifference and voyeuristic interest. Key to my analysis is the centrality of the body to the images. Scheper-Hughes and Bourgois are wary of reducing questions of violence to (...) bodily suffering, but the admission of so many images of physical violation undercuts their critique of the primacy of the physical in our accounts of violence. The use of the body as a brute signifier of violence is deeply problematic, not least because it is tied to questions of race. Ultimately, it is argued, they attempt, unconsciously, to fix the nature of violence – which they deem slippery because it is irrefutably social – in the (visualized) body. (shrink)

The legendary Greek figure Orpheus was said to have possessed magical powers capable of moving all living and inanimate things through the sound of his lyre and voice. Over time, the Orphic theme has come to indicate the power of music to unsettle, subvert, and ultimately bring down oppressive realities in order to liberate the soul and expand human life without limits. The liberating effect of music has been a particularly important theme in twentieth-century African American literature. The nine original (...) essays in Black Orpheus examines the Orphic theme in the fiction of such African American writers as Jean Toomer, Langston Hughes, Claude McKay, James Baldwin, Nathaniel Mackey, Sherley Anne Williams, Ann Petry, Ntozake Shange, Alice Walker, Gayl Jones, and Toni Morrison. The authors discussed in this volume depict music as a mystical, shamanistic, and spiritual power that can miraculously transform the realities of the soul and of the world. Here, the musician uses his or her music as a weapon to shield and protect his or her spirituality. Written by scholars of English, music, women's studies, American studies, cultural theory, and black and Africana studies, the essays in this interdisciplinary collection ultimately explore the thematic, linguistic structural presence of music in twentieth-century African American fiction. (shrink)

Men and women have always bargained for sex. In Hard Bargains, philosopher-lawyer Linda Hirshman and legal historian Jane Larson provide the first complete analysis of power in heterosexual relationships, combining an eye-opening legal history of sexual regulation with thought-provoking predictions of what the future might bring. Hirshman and Larson tell a riveting tale that spans the centuries--from early accounts of adulterers hanging from the gibbet, to the impact of the Kinsey Reports and Hugh Hefner's playboy philosophy, to the 1960s (...) judge who argued in favor of sex with eleven-year-olds. The book examines the factors that have shaped our notions of sex, from Catholic teaching to the theories of Sigmund Freud, and it explores the Supreme Court decisions of the last few decades that revolutionized the politics of sex. And Hard Bargains not only provides a deep understanding of historical and current disputes, it also offers striking predictions of what sexual bargaining will look like in the future--rape laws replaced by laws of sexual autonomy, adultery subjected to breach of contract action, fornicators responsible for each other's rent, prostitution considered an unfair labor practice. These are a few of the surprising--and surprisingly workable--solutions the authors foresee in the 21st century. Hard Bargains takes a forthright and level-headed look at all aspects of one of the biggest controversies in contemporary American society--heterosexual sex--and delivers a radically new perspective on the sexual lives of women and men. (shrink)

Call the norms of inquiry zetetic norms. How are zetetic norms related to epistemic norms? At first glance, they seem quite closely connected. Aren't epistemic norms norms that bind inquirers qua inquirers? And isn't epistemology the place to look for a normative theory of inquiry? While much of this thought seems right, this paper argues that the relationship between the epistemic and the zetetic is not as harmonious as one might have thought and liked. In particular, this paper argues that (...) some familiar contemporary epistemic norms are in tension with, and even in conflict with, central zetetic norms. (shrink)

This is an opinionated guide to the literature on epistemic dilemmas. It discusses seven kinds of situations where epistemic dilemmas appear to arise; dilemmic, dilemmish, and non-dilemmic takes on them; and objections to dilemmic views along with dilemmist’s replies to them.

Daniel Greco (forthcoming) argues that there cannot be epistemic dilemmas. I argue that he is wrong. I then look in detail at a would-be epistemic dilemma and argue that no non-dilemmic approach to it can be made to work. Along the way, there is discussion of octopuses, lobsters, and other ‘inscrutable cognizers’; the relationship between evaluative and prescriptive norms; a failed attempt to steal a Brueghel; epistemic and moral blame and residue; an unbearable guy who thinks he’s God’s gift to (...) women; excuses; stupid games involving hats; radical permissivism; how I’ll never be able to afford to buy a house in Hampstead; and many other exciting topics. (shrink)

The Aesthetics of Design offers the first full treatment of design in the field of philosophical aesthetics, challenging the discipline to broaden its scope to include the quotidian objects and experiences of our everyday lives and concerns ...

In this paper I look at belief and degrees of belief through the lens of inquiry. I argue that belief and degrees of belief play different roles in inquiry. In particular I argue that belief is a “settling” attitude in a way that degrees of belief are not. Along the way I say more about what inquiring amounts to, argue for a central norm of inquiry connecting inquiry and belief and say more about just what it means to have an (...) inquiry or question settled. (shrink)

In this paper I argue that there is a class of attitudes that have questions (rather than propositions or something else) as contents.

R.I.G. Hughes presents a series of eight philosophical essays on the theoretical practices of physics. The first two essays examine these practices as they appear in physicists' treatises (e.g. Newton's Principia and Opticks ) and journal articles (by Einstein, Bohm and Pines, Aharonov and Bohm). By treating these publications as texts, Hughes casts the philosopher of science in the role of critic. This premise guides the following 6 essays which deal with various concerns of philosophy of physics such (...) as laws, disunities, models and representation, computer simulation, explanation, and the discourse of physics. (shrink)

Philosophy and Phenomenological Research, EarlyView.

Postcolonialism offers challenging and provocative ways of thinking about colonial and neocolonial power, about self and other, and about the discourses that perpetuate postcolonial inequality and violence. Much of the seminal work in postcolonialism has been shaped by currents in philosophy, notably Marxism and ethics. "Understanding Postcolonialism" examines the philosophy of postcolonialism in order to reveal the often conflicting systems of thought which underpin it. In so doing, the book presents a reappraisal of the major postcolonial thinkers of the twentieth (...) century.Ranging beyond the narrow selection of theorists to which the field is often restricted, the book explores the work of Fanon and Sartre, Gandhi, Nandy, and the Subaltern Studies Group, Foucault and Said, Derrida and Bhabha, Khatibi and Glissant, and Spivak, Mbembe and Mudimbe. A clear and accessible introduction to the subject, "Understanding Postcolonialism" reveals how, almost half a century after decolonisation, the complex relation between politics and ethics continues to shape postcolonial thought. (shrink)

As the principle of natural selection is generalized to explain (adaptive) patterns of human behavior, it becomes less clear what the selective environment empirically refers to. While the environment and individual are relatively separable in the non-human biological context, they are highly entangled in the context of moral, social, and institutional evolution. This chapter brings attention to the problem of generalizing the selective environment, and argues that it is ontologically disunified and definable only through its explanatory function. What unifies the (...) selective environment is that it explains adaptation in a non-agential way, by screening off various forms of agency, whether divine, organismic, or human. This explanatory function of the selective environment helps avoid some sources of confusion when the theory of natural selection is applied to humanities and social sciences. (shrink)

Philosophers often claim that humility is a dependent virtue: a virtue that depends on another virtue for its value. I consider three views about this relation: Specific Dependence, Unspecific Dependence, and Fittingness. I argue that, since humility cannot uniquely depend on another virtue, and since this uniqueness is desirable, we should reject Specific and Unspecific Dependence. I defend a Fittingness view, according to which the humble person possesses some objectively good quality fitting for humility. I show beyond Slote’s original characterization (...) of the dependence relation that, even if humility’s value depends on having objectively good qualities, humility itself can be one such quality. So, humility can depend on itself. I call this view Bootstrapped Fittingness. (shrink)

This chapter contains sections titled: Introduction Philosophy Pitfalls, and What Is Needed to Avoid Them Institutional History at Cambridge Cambridge Philosophy Reference.

Recasts Plutarch's Lives as a work of political philosophy emerging from the imperial encounter of Greece and Rome.

"It is well to remind ourselves, from time to time, that "Ethics" is but another word for "righteousness," that for which many men and women of every generation have hungered and thirsted, and without which life becomes meaningless. Certain forms of personal righteousness have become to a majority of the community almost automatic. But we all know that each generation has its own test, the contemporaneous and current standard by which alone it can adequately judge of its own moral achievements. (...) To attain individual morality in an age demanding social morality, to pride one's self on the results of personal effort when the time demands social adjustment, is utterly to fail to apprehend the situation. This book is a study of various types and groups who are being impelled by the newer conception of Democracy to an acceptance of social obligations involving in each instance a new line of conduct."--. (shrink)

This volume is a philosophical introduction and exploration of the nature and value of personal relationships. It is an ideal text for introductory philosophy, ethics, or applied ethics courses.

In this article we discuss two divergent accounts of non-human animals as analog models of human biomedical phenomena. Using a classical account of analogical reasoning, toxicologists and teratologists claim that if the model and subject modeled are substantially similar, then test results in non-human animals are likely applicable to humans. However, the same toxicologists report that different species often react very differently to the same chemical stimuli. The best way to understand their findings is to abandon the classical view of (...) analogical - i.e., linear - reasoning, and replace it with a version informed by chaos theory. We briefly outline the current understanding of chaos, and trace its implications for toxicology and teratology. (shrink)

This volume tracks the evolution of Mansbridge's key contributions to democratic theory in participatory, institutional and feminist contexts through articles that span her entire career to date.

Biobanks are proliferating rapidly worldwide because they are powerful tools and organisational structures for undertaking medical research. By linking samples to data on the health of individuals, it is anticipated that biobanks will be used to explore the relationship between genes, environment and lifestyle for many diseases, as well as the potential of individually-tailored drug treatments based on genetic predisposition. However, they also raise considerable challenges for existing legal frameworks and research governance structures. This book critically examines the current governance (...) structures in place for biobanks in England and Wales. It shows that the technologies, techniques and practices involved in biobanking do not always conform neatly to existing legal principles and frameworks that apply to other areas of medical research. Using a socio-legal approach, including interview data gathered from the scientific community, this book provides unique insights and makes recommendations about appropriate governance mechanisms for biobanking in the future. It also explores the issues around the secondary use of information, such as consent and how to protect privacy, when biobanks are accessed by a number of different third parties. These issues have relevance both within England and Wales and to a wide international audience, as well as for other areas where large datasets are used.--Back cover. (shrink)

The challenge this book addresses is to demonstrate how, in teaching content knowledge, the development of intellectual and moral dispositions as virtues is not merely a good idea, or peripheral to that content, but deeply embedded in the logic of searching for knowledge and truth. It offers a powerful example of how philosophy of education can be brought to bear on real problems of educational research and practice – pointing the reader to re-envision what it means to educate children by (...) developing the person, instead of simply knowledge and skills. Connected intimately to the practice of teaching and teacher education, the book sets forth an alternative theory of education where the developing person is at the center of education set in a moral space and a political order. To this end, a framework of public and personal knowledge forms the content, to which personal dispositions are integral, not peripheral. The book’s pedagogy is invitational, welcoming its readers as companions in inquiry and thought about the moral aspects of what we teach as knowledge. (shrink)

Challenges the idea held by many prominent twentieth-century Sinologists that early China experienced a “language crisis.” Jane Geaney argues that early Chinese conceptions of speech and naming cannot be properly understood if viewed through the dominant Western philosophical tradition in which language is framed through dualisms that are based on hierarchies of speech and writing, such as reality/appearance and one/many. Instead, early Chinese texts repeatedly create pairings of sounds and various visible things. This aural/visual polarity suggests that texts from (...) early China treat speech as a bodily practice that is not detachable from its use in everyday experience. Firmly grounded in ideas about bodies from the early texts themselves, Geaney’s interpretation offers new insights into three key themes in these texts: the notion of speakers’ intentions (yi), the physical process of emulating exemplary people, and Confucius’s proposal to rectify names (zhengming). Jane Geaney is Professor of Religious Studies at the University of Richmond and the author of On the Epistemology of the Senses in Early Chinese Thought. (shrink)