Online research in philosophy

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Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002).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)

One central but unrecognized strand of the complex debate between W. V. Quine and Donald Davidson over the status of psychology as a science turns on their disagreement concerning the compatibility of strict psychophysical, semantic-determining laws with the possibility of error. That disagreement in turn underlies their opposing views on the location of semantic determinants: proximal (on bodily surfaces) or distal (in the external world). This paper articulates these two disputes, their wider context, and argues that both are fundamentally misconceived. (...) There is no special tension between error and strict semantic-determining laws; moreover, the purported bearing of that issue on the dispute over the location of semantic determinants depends upon a mistaken conception of the relation between the nomic status of generalizations and degree of distance between explanans and it explananda. Finally, the wider significance of these conclusions for related contemporary debates is noted. And independent considerations about the possibility of communication, also present in Quine's and Davidson's thinking, are brought to bear on the question of the location of semantic determinants. (shrink)