The traditional view of tax holds that consumption taxes fail tax the yield to capital, whereas income taxes do, leading to John Stuart Mill's criticism of the income tax as a "double tax" on wealth that is saved. A better analytic understanding illustrates that there are two types of consumption taxes. A prepaid consumption or (equivalently) wage tax indeed ignores the yield to capital. But a consistent progressive postpaid consumption tax gets at such yield, at the individual level, when but (...) only when the returns to capital are used to elevate lifestyles in material terms. Such a tax allows "ordinary" savings that move around labor earnings, in constant dollar terms, to different periods of an individual's life, such as times of retirement or heightened medical or educational needs. Because a progressive postpaid consumption tax falls on the yield to capital at the right time-when its use at the individual level becomes manifest-all other taxes on capital, such as capital gains, gift and estate, and corporate income taxes, can and should be repealed, in the name of fairness. Footnotesa I thank the editors, my research assistants Alex Baskin and Nina Kang, and the other contributors to this volume for their helpful comments. (shrink)

(2013). Sickle Cell Disease and the “Difficult Patient” Conundrum. The American Journal of Bioethics: Vol. 13, No. 4, pp. 3-10. doi: 10.1080/15265161.2013.767954.

This article describes, analyzes, and advocates for management of clinical healthcare conflict by a process commonly referred to as bioethics mediation. Section I provides a brief introduction to classical mediation outside the realm of clinical healthcare. Section II highlights certain distinguishing characteristics of bioethics mediation. Section III chronicles the history of bioethics mediation and references a number of seminal writings on the subject. Finally, Section IV analyzes barriers that have, thus far, limited the widespread implementation of bioethics mediation.

Bioethics mediators manage a wide range of clinical conflict emanating from diverse sources. Parties to clinical conflict are often not fully aware of, nor willing to express, the true nature and scope of their conflict. As such, a significant task of the bioethics mediator is to help define that conflict. The ability to assess and apply the tools necessary for an effective mediation process can be facilitated by each mediator’s creation of a personal compendium of sources that generate clinical conflict, (...) to provide an orientation for the successful management of complex dilemmatic cases. (shrink)

After two generations of emphasis on governmental inefficiency and the need for deregulation, we now see growing interest in the possibility of constructive governance, alongside public calls for new, smarter regulation. Yet there is a real danger that regulatory reforms will be rooted in outdated ideas. As the financial crisis has shown, neither traditional market failure models nor public choice theory, by themselves, sufficiently inform or explain our current regulatory challenges. Regulatory studies, long neglected in an atmosphere focused on deregulatory (...) work, is in critical need of new models and theories that can guide effective policy-making. This interdisciplinary volume points the way toward the modernization of regulatory theory. Its essays by leading scholars move past predominant approaches, integrating the latest research about the interplay between human behavior, societal needs and regulatory institutions. The book concludes by setting out a potential research agenda for the social sciences. (shrink)

Studies based on the Rankine-Hugoniot relations have classified MHO shock waves as fast, switch-on, intermediate, switch-off, and slow. Any waves found in nature must also: possess steady-state structures and be stable in the presence of small-flow disturbances. In this monograph, Dr. Anderson examines these criteria in relation to plane shocks for which the collision frequency is large compared with cyclotron frequency. It contains a three-dimensional graphic representation of shock end states and presents an exact solution for the shock adiabatic curve (...) in a convenient form. An MIT Press Research Monograph. (shrink)

In the famous Correspondence with Clarke, which took place during the last year of Leibniz's life, Leibniz advanced several arguments purporting to refute the absolute theory of space and time that was held by Newton and his followers. The main aim of this book is to reassess Leibniz's attack on the Newtonian theory in so far as he relied on the principle of the identity of indiscernibles. The theological side of the controversy is not ignored but isolated and discussed in (...) the last three chapters, which deal with problems connected with the notions of omnipotence and omniscience. (shrink)

In a recent paper in Science and Engineering Ethics (SEE) Elliott proposed an ethics of expertise, providing its theoretical foundation along with its application in a case study devoted to the topic of hormesis. The application is based on a commentary in the journal Nature, and it includes assertions of ethical breaches. Elliott concludes that the authors of the commentary failed to promote the informed consent of decision makers by not providing representative information about alternative frequency estimates of hormesis in (...) the literature, thereby hindering the capacity of the scientific community to promote informed consent relating to chemical regulation. This paper argues that Elliott should have incorporated due process into his system of evaluation. His argument is also seriously deficient technically, in that it misinterprets the toxicological issues, misrepresents the scientific literature with respect to the frequency of hormesis, and incorrectly assesses the extent to which the Nature paper revealed opposing/alternative views on hormesis. Given the seriousness of assertions of noncompliance to ethical norms, there must be procedures to protect those whose ethics were called into question, to fairly evaluate the technical justification for an assertion, and to enable corrections in the event of errors. If a journal is willing to publish assertions that individuals acted in an ethically questionable way, it should be guided by a documented code of ethics and meet a standard of responsibility far greater than normal peer-review processes for papers that do not entail such ethical judgments. (shrink)

For all humans, sexual orientation and gender identity are essential elements of identity, informing how we plan and live our lives. The historic invisibility of sexual minorities in medicine has meant that these important aspects of their identities as patients have been ignored, with the result that these patients have been denied respect, culturally competent services, and proper treatment. Likely due to historic rejection and mistreatment, there is evidence of reluctance on the part of LGBT patients to disclose their sexual (...) orientation (SO) or gender identity (GI) to their health care providers. There is some perception of risk in sharing SO and GI for many patients who have had bad prior experiences. Despite these risks, we argue that we can improve the quality of care provided this population only by encouraging them to self‐identify and then using that information to improve quality of care.One strategy both to prompt patient self‐identification and to store and use SO and GI data to improve care centers on the use of electronic health records. However, gathering SO and GI data in the EHR requires a workforce that knows both how to obtain and how to use that information. To develop these competencies, educational programs for health professionals must prepare students and educators to elicit and to use sexual orientation and gender identity information to improve care while simultaneously ensuring the safety of patients, trainees, and staff and faculty members as SO and GI become openly discussed and integral parts of ongoing medical discussion and care. As determination of SO and GI demographics becomes more common in health research, we will more fully understand the health risks for all the LGBTIQQ populations. (shrink)

In a recent paper in Science and Engineering Ethics (SEE) Elliott proposed an ethics of expertise, providing its theoretical foundation along with its application in a case study devoted to the topic of hormesis. The application is based on a commentary in the journal Nature, and it includes assertions of ethical breaches. Elliott concludes that the authors of the commentary failed to promote the informed consent of decision makers by not providing representative information about alternative frequency estimates of hormesis in (...) the literature, thereby hindering the capacity of the scientific community to promote informed consent relating to chemical regulation. This paper argues that Elliott should have incorporated due process into his system of evaluation. His argument is also seriously deficient technically, in that it misinterprets the toxicological issues, misrepresents the scientific literature with respect to the frequency of hormesis, and incorrectly assesses the extent to which the Nature paper revealed opposing/alternative views on hormesis. Given the seriousness of assertions of noncompliance to ethical norms, there must be procedures to protect those whose ethics were called into question, to fairly evaluate the technical justification for an assertion, and to enable corrections in the event of errors. If a journal is willing to publish assertions that individuals acted in an ethically questionable way, it should be guided by a documented code of ethics and meet a standard of responsibility far greater than normal peer-review processes for papers that do not entail such ethical judgments. (shrink)

This article evaluates the social contract theorizing of Professors Thomas DonaIdson, Thomas Dunfee and Michael Keeley. This theorizing is tested with G.E. Moore’s concept of moral authority, with moral psychology, and by managerial utility. Both strengths and weaknesses are found in the theories and the author concludes that while there is great potential, much work in theory development remains.

The term, “bioethics” was coined in 1970 by American cancerologist V. R. Potter. In the few decades since, the field of bioethics has emerged as an important discipline. The field has attained a remarkable degree of public recognition in a relatively short period of time. The “right to die” cases such as In re Quinlan placed bioethical issues on the front pages. Although the discipline is of recent vintage, the past quarter century has witnessed a flurry of scholarly activity, creating (...) a substantial body of bioethical literature. Moreover, the bioethics movement has manifested itself in institutional expressions. Universities and medical schools have added courses in bioethics to their curricula. In 1974, federal legislation and regulations mandated that federal grantees conducting human subjects research establish institutional review boards to safeguard subjects’ welfare, and even absent a legislative mandate numerous hospitals created ethics committees. Centers and institutes, devoted exclusively to the study of bioethical issues, have been founded. (shrink)

The term, “bioethics” was coined in 1970 by American cancerologist V. R. Potter. In the few decades since, the field of bioethics has emerged as an important discipline. The field has attained a remarkable degree of public recognition in a relatively short period of time. The “right to die” cases such as In re Quinlan placed bioethical issues on the front pages. Although the discipline is of recent vintage, the past quarter century has witnessed a flurry of scholarly activity, creating (...) a substantial body of bioethical literature. Moreover, the bioethics movement has manifested itself in institutional expressions. Universities and medical schools have added courses in bioethics to their curricula. In 1974, federal legislation and regulations mandated that federal grantees conducting human subjects research establish institutional review boards to safeguard subjects’ welfare, and even absent a legislative mandate numerous hospitals created ethics committees. Centers and institutes, devoted exclusively to the study of bioethical issues, have been founded. (shrink)

A unique multilevel perspective-structural social psychology-is explicated to help build theoretical bridges between micro and macro levels of analysis in sociology. The perspective portrays actors (human or corporate) as having minimal properties of purposiveness and responsiveness, encounters as interaction episodes between multiple actors, microstructures as local patterns of interaction emerging from and subsequently influencing encounters, and macrostructures as networks of social positions. These levels of analysis are connected via mutually contingent processes. Applying these assumptions, we illustrate the ability of the (...) framework to strengthen the macrosociological import of micro theories of power, status, and justice. We argue that structural social psychology is an important metatheoretical strategy for developing testable connections between individual and collective units of sociological analysis. (shrink)

Drawing on rare sources, many of which have not previously been translated into English, the view of Piaget and his work that emerges in this book is very different from the atheistic view of Piaget that is commonly held in psychology and transpersonal psychology. In both his early and later career Piaget held to an evolutionary view of spirituality reminiscent of the work of Hegel and Bergson. The spiritual future could be precursed by the individual in this life through the (...) experience of "Immanence."Piaget underwent a spiritual emergency in adolescence, reported in early autobiographical writing, in which he encountered an array of experiences described in Eastern and Western mystical cannons. For reasons discussed in this book, Piaget attempted to conceal his spiritual inclinations while tacitly confirming them in informal exchanges. This book not only describes the spiritual aspects of Piaget's life and work, it also builds bridges to both the contemporary transpersonal project and to contemporary psychology, by extending Piaget's own ideas to shed new light on transpersonal psychology and transpersonal philosophy, and on the future orientation of general psychology. The book validates the transpersonal project by showing its concerns to be germane to psychology's most influential figure. The reader will learn as much about the history, present, and future of transpersonal thought as they do about Piaget. (shrink)

(2013). Matching bias in syllogistic reasoning: Evidence for a dual-process account from response times and confidence ratings. Thinking & Reasoning: Vol. 19, No. 1, pp. 54-77. doi: 10.1080/13546783.2012.735622.

Dubler’s commentary focuses on knowledge of clinical medicine and “institutional savvy” as pieces of the skill set required of bioethics mediators. Here, I describe why, as a practical matter, such requirements are unlikely to be achieved by a meaningful number of aspirants. Simultaneously, I examine the reasons why Dubler’s criteria are inherently risk-laden and would be better addressed as a dialogue among experienced practitioners regarding the merits of alternative stylistic approaches, rather than as universal threshold criteria for the practice of (...) bioethics mediation. (shrink)

Abstract:Opportunism impacts the behavior of firms in market situations where they purchase goods and services externally and create dependency relationships with other firms. Opportunism as a business issue is addressed in economics and marketing literature as an important factor in transaction cost analysis and market governance. Management and business ethics scholars, however, do not address this issue in depth, if at all.The recent bankruptcy of MCI WorldCom highlights some of the risks inherent in a world economy where customers and companies (...) of one society are dependent upon the business practices of partner companies in other societies. Telecommunications customers and companies in Asia, Europe and other places, who depended upon MCI WorldCom for connections to North America, now have important areas of their business in jeopardy because of the uncertainty about the fate of a critical business partner.MCI WorldCom’s situation appears to be the result of an attempt to obtain personal gain, at the expense of others, by at least one senior manager. This is called opportunism. Williamson (1985) defined opportunism as “self-interest seeking with guile.” It can wreak havoc with companies, customers, stock markets and economies and is demonstrated regularly in press accounts of misstatements on financial reports and other ways senior managers use their positions to enhance their personal wealth and influence.This paper will focus on the ethical issues surrounding business relationships and how Confucianism, with its focus on trust, reciprocity and mutual benefit in relationships, can offer a moral foundation to the inter-firm arrangements that are so much a part of the contemporary business landscape. (shrink)

This historical analysis indicates that it is highly unlikely that the Nobel Prize winning research of Hermann J. Muller was peer-reviewed. The published paper of Muller lacked a research methods section, cited no references, and failed to acknowledge and discuss the work of Gager and Blakeslee that claimed to have induced gene mutation via ionizing radiation six months prior to Muller’s non-data Science paper :84-87, 1927a). Despite being well acclimated into the scientific world of peer-review, Muller choose to avoid the (...) peer-review process on his most significant publication. It appears that Muller’s actions were strongly influenced by his desire to claim primacy for the discovery of gene mutation. The actions of Muller have important ethical lessons and implications today, when self-interest trumps one’s obligations to society and the scientific culture that supports the quest for new knowledge and discovery. (shrink)

Abstract:Opportunism impacts the behavior of firms in market situations where they purchase goods and services externally and create dependency relationships with other firms. Opportunism as a business issue is addressed in economics and marketing literature as an important factor in transaction cost analysis and market governance. Management and business ethics scholars, however, do not address this issue in depth, if at all.The recent bankruptcy of MCI WorldCom highlights some of the risks inherent in a world economy where customers and companies (...) of one society are dependent upon the business practices of partner companies in other societies. Telecommunications customers and companies in Asia, Europe and other places, who depended upon MCI WorldCom for connections to North America, now have important areas of their business in jeopardy because of the uncertainty about the fate of a critical business partner.MCI WorldCom’s situation appears to be the result of an attempt to obtain personal gain, at the expense of others, by at least one senior manager. This is called opportunism. Williamson (1985) defined opportunism as “self-interest seeking with guile.” It can wreak havoc with companies, customers, stock markets and economies and is demonstrated regularly in press accounts of misstatements on financial reports and other ways senior managers use their positions to enhance their personal wealth and influence.This paper will focus on the ethical issues surrounding business relationships and how Confucianism, with its focus on trust, reciprocity and mutual benefit in relationships, can offer a moral foundation to the inter-firm arrangements that are so much a part of the contemporary business landscape. (shrink)

:Opportunism impacts the behavior of firms in market situations where they purchase goods and services externally and create dependency relationships with other firms. Opportunism as a business issue is addressed in economics and marketing literature as an important factor in transaction cost analysis and market governance. Management and business ethics scholars, however, do not address this issue in depth, if at all.The recent bankruptcy of MCI WorldCom highlights some of the risks inherent in a world economy where customers and companies (...) of one society are dependent upon the business practices of partner companies in other societies. Telecommunications customers and companies in Asia, Europe and other places, who depended upon MCI WorldCom for connections to North America, now have important areas of their business in jeopardy because of the uncertainty about the fate of a critical business partner.MCI WorldCom’s situation appears to be the result of an attempt to obtain personal gain, at the expense of others, by at least one senior manager. This is called opportunism. Williamson defined opportunism as “self-interest seeking with guile.” It can wreak havoc with companies, customers, stock markets and economies and is demonstrated regularly in press accounts of misstatements on financial reports and other ways senior managers use their positions to enhance their personal wealth and influence.This paper will focus on the ethical issues surrounding business relationships and how Confucianism, with its focus on trust, reciprocity and mutual benefit in relationships, can offer a moral foundation to the inter-firm arrangements that are so much a part of the contemporary business landscape. (shrink)