Reform of the federal income tax system has become a perennial item on the domestic policy agenda of the United States, although there is considerable uncertainty over specifics. Indeed the recent report of the President's Advisory Panel on Federal Tax Reform recommended not one but two divergent policy directions. In Fundamental Tax Reform, top experts in tax policy discuss a wide range of issues raised by the prospect of significant tax reform, identifying the most critical questions and considering whether the (...) answers are known, unknown--or unknowable. The debates over tax reform usually concern the advantages and disadvantages of income-based taxation as opposed to any of the several alternative forms of consumption-based taxation. The book opens with chapters that discuss the strengths, weaknesses, and political feasibility of these options. Other chapters consider the effect of tax reform on businesses, especially their investment behavior, and include a discussion of possible problems in any transition to a consumption-based tax; international taxation issues arising in an era of globalization; and individual behavioral response to tax reform, including a view of the topic from the perspective of the relatively new field of behavioral economics. ContributorsRosanne Altshuler, Alan J. Auerbach, John W. Diamond, Harry Grubert, Arnold C. Harberger, Kevin A. Hassett, Thomas J. Kniesner, Laurence J. Kotlikoff, Edward J. McCaffery, Kathryn Newmark, David Rapson, Daniel Shaviro, Joel Slemrod, James P. Ziliak, George R. ZodrowDiscussants James Alm, Henry J. Aaron, Charles L. Ballard, Leonard E. Burman, Robert S. Chirinko, Robert D. Dietz, Malcolm Gillis, Roger H. Gordon, Jane G. Gravelle, Timothy S. Gunning, James M. Poterba, Thomas S. Neubig, Alan Viard, George Yin John W. Diamond is Edward and Hermena Kelly Fellow in Tax Policy and Adjunct Professor of Economics at the Baker Institute for Public Policy, Rice University. George R. Zodrow is Professor of Economics and Rice Scholar at the Baker Institute and International Research Fellow at the Centre for Business Taxation, Oxford University. (shrink)

This paper introduces the new novel four-parameter Weibull distribution named as the Marshall–Olkin alpha power Weibull distribution. Some statistical properties of the distribution are examined. Based on Type-I censored and Type-II censored samples, maximum likelihood estimation, maximum product spacing, and Bayesian estimation for the MOAPW distribution parameters are discussed. Numerical analysis using real data sets and Monte Carlo simulation are accomplished to compare various estimation methods. This novel model’s supremacy upon some famous distributions is explained using two real data sets (...) and it is shown that the MOAPW model can achieve better fits than other competitive distributions. (shrink)

Things and Their Place in Theories Our talk of external things, our very notion of things, is just a conceptual apparatus that helps us to foresee and ...

Diabetes self-management is a crucial part in the management of diabetic patients. Most randomized controlled clinical trials reported significant benefits by diabetes self-management education on DSM behaviors and metabolic control. Although the randomized clinical trials are the gold standard method in assessing the effectiveness of any intervention, including DSME interventions, the outcomes of these studies may reflect exaggerated effects; because in most of these studies, subjects in control group receive usual care with no any DSME. The lack of such education (...) in the control group had many drawbacks: make blindness impossible; at which non blinded studies may result in false-positive findings; it may be unethical to recruit patients for participation in DSME studies as control subjects, most of these studies with long periods of follow up, without any direct benefit to them during the study period; the lack of direct benefit to control subjects in any clinical trial may results in high attrition rate. The high attrition rate in clinical trials especially in the control group can lower the statistical power of the study results; thus, the DSME program would appear to have positive effects even if the program had no real benefit. This problem of the DSME exaggerated effects can be solved partially through providing control subjects with education about some DSM behaviors or comparing the effect of DSME through different educational approaches. (shrink)

This paper is concerned with the estimation of the Weibull generalized exponential distribution parameters based on the adaptive Type-II progressive censored sample. Maximum likelihood estimation, maximum product spacing, and Bayesian estimation based on Markov chain Monte Carlo methods have been determined to find the best estimation method. The Monte Carlo simulation is used to compare the three methods of estimation based on the ATIIP-censored sample, and also, we made a bootstrap confidence interval estimation. We will analyze data related to the (...) distribution about single carbon fiber and electrical data as real data cases to show how the schemes work in practice. (shrink)

This research aims at exploring the status of integrating Education for Sustainable Development (ESD) in higher management education in the Arab region. The universities in the Arab region have lately emphasized internationalization in their educational policies, aiming at improving their regional and global presence, as a major part of their national reforms. Such transformations will never take hold if education systems are not reformed to foster citizenship, ethics, and social responsibility. Therefore, the study adopted qualitative content analysis of the top (...) 40 business schools that are ranked based on the Quacquarelli Symonds (QS) University Rankings in the Arab Region in 2016, as well as schools acting as signatories of the United Nations Principles for Responsible Management Education (PRME). To analyze the integration of ESD at all educational levels, the relevant literature commonly emphasized upon the adoption of Ethics, Corporate Social Responsibility, and Sustainability (ECSRS). Hence, the content analysis involved critical identification of pre-selected keywords under the ECSRS theme throughout the sampled universities’ online content and “Sharing Information on Progress” reports, in light of institutional, curricular, and instrumental levels, expanding the work of Setó-Pamies and Papaoikomomou (2016). The results revealed that ECSRS is outlined in the sampled universities’ strategies mainly through their mission statements. ECSRS is incorporated to a great extent in the curriculum of undergraduate and postgraduate programs in the form of obligatory and elective courses. Yet, student extracurricular activities did not receive equivalent devotion. As for ECSRS research, over half of sampled universities had dedicated research centers mainly focusing on environmental sustainability, in addition to issuing sporadic publications on various ECSRS topics. Integrating ECSRS in university outreach is still considered marginalized. (shrink)

Selected Logic Papers, long out of print and now reissued with eight additional essays, includes much of the author's important work on mathematical logic and ...

Explores the nature and types of mystical experience and discusses the value of mysticism for humanity.

A complete translation of Aristotle's classic that is both faithful and readable, along with an introduction that provides the modern reader with a means of understanding this seminal work and its impact on our culture. In this volume, Joe Sachs (translator of Aristotle's _Physics, Metaphysics,_ and the _Nicomachean Ethics _)also supplements his excellent translation with well-chosen notes and glossary of important terms. Focus Philosophical Library translations are close to and are non-interpretative of the original text, with the notes and a (...) glossary intending to provide the reader with some sense of the terms and the concepts as they were understood by Aristotle’s immediate audience. (shrink)

In the Transcendental Aesthetic (TA), Kant is typically held to make negative assertations about “things in themselves,” namely that they are not spatial or temporal. These negative assertions stand behind the “neglected alternative” problem for Kant’s transcendental idealism. According to this problem, Kant may be entitled to assert that spatio-temporality is a subjective element of our cognition, but he cannot rule out that it may also be a feature of the objective world. In this paper, I show in a new (...) way how Kant’s view (focusing on his conclusions about space) is not subject to this objection, by showing that he does not make the denial about mind-independent reality that he is typically held to make. The argument develops consequences of a new reading of Kant’s expression “an sich selbst” (‘in itself’; ‘in themselves’). I argue that “an sich selbst” or “per se” has a special, judgment-level role, so that this expression does not form new noun-terms adjectivally. It follows that the conceptual unit of Kant’s “Conclusions” in the TA is simply “things” (Dinge), since “things in themselves” is not a nominal expression; Kant adopts the Wolffian ontological use of “thing” as the basic kind-term for any existent. The arguments that things per se are not in space are arguments that space cannot be a necessary property or relations of things as a kind. I show that this does not involve the positive claim about mind-independent reality that inspires the neglected alternative objection. (shrink)

Some cognitive processes appear to have “phenomenal” properties that are directly revealed to the subject and not determined by physical properties. I suggest that the source of this appearance is the method by which our brain processes sensory information. The appearance is an illusion. Nonetheless, we are not mistaken when we judge that people sometimes fee lpain.

Noch während des Zweiten Weltkriegs in den Vereinigten Staaten entstanden, 1947 als Buch erschienen, mit der Neuausgabe von 1969 endgültig zum einflussreichsten Werk der ”Frankfurter Schule“ geworden: eine Sonderausgabe zum hundertsten Geburtstag Theodor W. Adornos am 11. September 2003.

In this essay I suggest that we view design principles in systems biology as minimal models, for a design principle usually exhibits universal behaviors that are common to a whole range of heterogeneous (living and nonliving) systems with different underlying mechanisms. A well-known design principle in systems biology, integral feedback control, is discussed, showing that it satisfies all the conditions for a model to be a minimal model. This approach has significant philosophical implications: it not only accounts for how design (...) principles explain, but also helps clarify one dispute over design principles, e.g., whether design principles provide mechanistic explanations or a distinct kind of explanations called design explanations. (shrink)

"First published by Oxford University Press, 1916."--Title page verso.

Thomas Kuhn's shadow hangs over almost every field of intellectual inquiry. His book The Structure of Scientific Revolutions has become a modern classic. His influence on philosophy, social science, historiography, feminism, theology, and (of course) the natural sciences themselves is unparalleled. His epoch-making concepts of 'new paradigm' and 'scientific revolution' make him probably the most influential scholar of the twentieth century. Sharrock and Read take the reader through Kuhn's work in a careful and accessible way, emphasizing Kuhn's detailed studies of (...) the history of science, which often assist the understanding of his more abstract philosophical work. These historical studies provide vital insight into what Kuhn was actually trying to achieve in his The Structure of Scientific Revolutions: an endeavour far less extreme than either his 'foes' or his 'fans' claim. In the book's second half, Sharrock and Read provide excellent explications, defences and, where appropriate, criticisms of Kuhn's central concept of 'incommensurability', and tackle head on the crucial issue of whether Kuhn's insights concerning the natural sciences can be extrapolated to other disciplines, such as the social sciences. This is the first comprehensive introduction to the work of Kuhn and it will be of particular interest to students and scholars in philosophy, theory of science, management science and anthropology. (shrink)

by W. S. F. Pickering Durkheim's sociological approach to morals and moral systems has always aroused considerable interest, be it by way of criticism or ...

Nudging works through dispositions to decide with specific heuristics, and has three component parts. A nudge is a feature of an environment that enables such a disposition; a person is nudged when such a disposition is triggered; and a person performs a nudged action when such a disposition manifests in action. This analysis clarifies an autonomy-based worry about nudging as used in public policy or for private profit: that a person’s ability to reason well is undermined when she is nudged. (...) Reasoning well is a component of self-guidance, which is an aspect of autonomy and so something there is reason to promote, preserve, or respect. However, a person can reason well when she is nudged: Many of these heuristics are good rules to reason with, and she can be flexible with respect to them when she takes there to be a better way to reason. Along the way, this paper uncovers several design specifications for responsible nudging, and discusses open empirical questions. However, nudging’s being compatible with reasoning well crystallizes a distinct worry about manipulation: that nudge designers can rely on nudged people guiding themselves toward the designers’ own ends. Manipulation of this sort exploits one aspect of autonomy (namely, self-guidance) to undermine autonomy in other respects. (shrink)

In 2014 the Essex Autonomy Project undertook a six month project, funded by the AHRC, to provide technical advice to the UK Ministry of Justice on the question of whether the Mental Capacity Act is compliant with the United Nations Convention on the Rights of Persons with Disabilities. Over the course of the project, the EAP research team organised a series of public policy roundtables, hosted by the Ministry of Justice, and which brought together leading experts to discuss and debate (...) the issues. A one-day public conference was held at the Institute for Government in July. In September 2014, the EAP research team submitted its findings to the Ministry of Justice. (shrink)

_Selections_ seeks to provide an accurate and readable translation that will allow the reader to follow Aristotle's use of crucial technical terms and to grasp the details of his argument. Unlike anthologies that combine translations by many hands, this volume includes a fully integrated set of translations by a two-person team. The glossary--the most detailed in any edition--explains Aristotle's vocabulary and indicates the correspondences between Greek and English words. Brief notes supply alternative translations and elucidate difficult passages.

The companion piece to this article, “Situating Moral Justification,” challenges the idea that moral epistemology's mission is to establish a single, all‐purpose reasoning strategy for moral justification because no reasoning practice can be expected to deliver authoritative moral conclusions in all social contexts. The present article argues that rethinking the mission of moral epistemology requires rethinking its method as well. Philosophers cannot learn which reasoning practices are suitable to use in particular contexts exclusively by exploring logical relations among concepts. Instead, (...) in order to understand which reasoning practices are capable of justifying moral claims in different types of contexts, we need to study empirically the relationships between reasoning practices and the contexts in which they are used. The article proposes that philosophers investigate case studies of real‐world moral disputes in which people lack shared cultural assumptions and/or are unequal in social power. It motivates and explains the proposed case study method and illustrates the philosophical value of this method through a case study. (shrink)

This volume contains the editions of polemical texts by Erasmus against Martin Luther and Pierre Cousturier, of his defence against attacks on his oration on matrimony (and celibacy), and of his immensely popular ‘pocket’ edition of the _Disticha Catonis_.

Life, work, and influences -- Life -- Work -- Influences -- Metaphysics -- The intelligible world -- The existence of the intelligible world -- The intelligible and the divine world -- The intelligible and the natural world -- Knowledge -- Mind and body -- The souls of animals -- Knowledge : thought and souls -- Knowledge : God -- Mediate knowledge : external world -- Discussion and assessment of Norris's theory -- Was Norris an idealist? -- Faith and reason -- (...) The Socinian controversy -- Faith -- Reason -- Above reason and contrary to reason -- The measure of truth -- Faith and reason -- Malebranche -- Descartes -- Locke -- Love -- The theory of love -- The regulation of love -- The measure of divine love -- Controversy with Locke -- Norris's criticisms of Locke -- Locke's responses -- Concluding comments. (shrink)

`Folk Psychology' - our everyday talk of beliefs, desires and mental events - has long been compared with the technical language of `Cognitive Science'. Does folk psychology provide a correct account of the mental causes of our behaviour, or must our everyday terms ultimately be replaced by a language developed from computational models and neurobiology? This broad-ranging book addresses these questions, which lie at the heart of psychology and philosophy. Providing a critical overview of the key literature in the field, (...) including the seminal work of Fodor and Churchland, the author explores the classic `Frame Problem' and assesses the future prospects of cognitive science. The scope of the frame problem, touching on connec. (shrink)