The relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework. We used in-depth qualitative interviews with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the tax relationship along the extended slippery slope framework concepts of power and trust. However, also novel sub-categories of power (e.g., setting deadlines) and trust (e.g., personal (...) assistance) were mentioned. Furthermore, also little-studied categories of tax behavior emerged, such as accepting tax behavior e.g., being available to the tax authorities, or stalling tax behavior e.g., the intentional creation of complexity. The results comprehensively summarize the determinants of the tax relationship and tax compliance behaviors. Additionally, results highlight future research possibilities and illustrate policy interventions. (shrink)

Der Schwerpunkt der Reihe liegt auf thematisch fokussierten Auseinandersetzungen mit Nietzsches Werken, seinen Quellen und seiner Rezeption. Die gehen meist auf Veranstaltungen der Nietzsche-Forschungsstelle Freiburg sowie der Friedrich-Nietzsche-Stiftung Naumburg zurück. Die Reihe ist ideen-, kultur-, literatur- und philosophiegeschichtlich orientiert und - bei Offenheit für disziplinäre Vielfalt - dem Ideal genauer Textlektüren verpflichtet.

Recently, there has been much talk of impact investing. Around the world, specialized intermediaries have appeared, mainstream financial players and governments have become involved, renowned universities have included impact investing courses in their curriculum, and a myriad of practitioner contributions have been published. Despite all this activity, conceptual clarity remains an issue: The absence of a uniform definition, the interchangeable use of alternative terms and unclear boundaries to related concepts such as socially responsible investment are being criticized. This article aims (...) to contribute to a better understanding of impact investing, which could help foster this specific investment style and guide further academic research. To do so, it investigates a large number of academic and practitioner works, highlighting areas of similarity and inconsistency on three levels: definitional, terminological, and strategic. Our research shows that, on a general level, heterogeneity—especially definitional and strategic—is less pronounced than expected. Yet, our research also reveals critical issues that need to be clarified to advance the field and increase its credibility. First and foremost, this includes the characteristics required of impact investees, notably whether they need to be organizations that prioritize their non-financial mission over the business side. Our results indicate that there may be different schools of thoughts concerning this matter. (shrink)

Im Mittelpunkt des Bandes steht mit Nietzsches Nachlass derjenige Teil seines Schaffens, von dem seit jeher eine besondere Faszination ausging. Sein Status ist bis heute höchst umstritten. Handelt es sich bei den nachgelassenen Aufzeichnungen um Skizzen und Vorstufen, um Bausteine für neue Werke oder gar – wie etwa Martin Heidegger meinte – um das ‚eigentliche‘ Werk Nietzsches? Außer Frage steht, dass der Nachlass besondere editorische und interpretatorische Schwierigkeiten aufwirft. Zugleich herrscht aber weitgehender Konsens darüber, dass er für das Verständnis von (...) Nietzsches Denken und Schreiben unverzichtbar ist, denn viele seiner zentralen Gedanken sind im Nachlass anders, mitunter scheinbar deutlicher, bisweilen überhaupt nur hier formuliert. Die Beiträge gehen diesen Spannungsverhältnissen nach, indem sie sowohl am Beispiel konkreter Einzelfälle als auch grundsätzlich den angemessenen Umgang mit Nietzsches nachgelassenen Schriften diskutieren. (shrink)

Friedrich Nietzsche, den Gottfried Benn als das "grosste Ausstrahlungsphanomen der Geistesgeschichte" bezeichnete, steht im Zentrum dieses Buches. Es enthalt die Vortrage der Ringvorlesung, welche die Freiburger Forschungsstelle "Nietzsche-Kommentar" zum 100. Geburtstag der Heidelberger Akademie der Wissenschaften organisierte. - In der konstruktiven Auseinandersetzung mit Nietzsche beleuchten die Aufsatze Nietzsches Bedeutung als Leitfigur moderner Lebensphilosophie, Kulturdiagnose und Anthropologie. Nietzsches Kritik an der philosophischen Tradition, sein Konzept der Umwertung, seine Psychologie, sein Geschichtsdenken, seine Beziehung zu Darwin, Schopenhauer, Wagner und Heidegger, seine Lyrik sowie (...) die Charakteristika seines Stils gehoren zum breitgefacherten Themenspektrum.Der Band enthalt Beitrage von Dieter Borchmeyer, Gunter Figal, Hans-Martin Gauger, Volker Gerhardt, Katharina Gratz, Lore Huhn, Helmuth Kiesel, Ludger Lutkehaus, Klaus Monig, Barbara Neymeyr, Annemarie Pieper, Jochen Schmidt und Andreas Urs Sommer. (shrink)

This paper critically comments on Katharina Felka's book "Talking about numbers". I question her assumption that specifying sentences are a semantically unified class. The paper is part of a symposium on the book (in German).

Music's status as an art form was distrusted in the context of German idealist philosophy which exerted an unparalleled influence on the entire nineteenth century. Hegel insisted that the content of a work of art should be grasped in concepts in order to establish its spiritual substantiality (Geistigkeit), and that no object, word or image could accurately represent the content and meaning of a musical work. In the mid-nineteenth century, Friedrich Theodor Vischer and other Hegelian aestheticians kept insisting on art's (...) conceptual clarity, but they adapted the aesthetic system on which this requirement had been based. Their adaptations turned out to be decisive for the development of music criticism, to such an extent that music critics used them to point out musical content and to confirm music's autonomy as an art form. This book unravels the network of music critics and philosophers, including not only Hegel but also Franz Liszt, Franz Brendel, and Eduard Hanslick, whose works shaped public opinions of music."--Publisher's description. (shrink)

Inspired both by our ordinary understanding of the world and by reflection on science, anti-Humeanism is a growing trend in metaphysics. Anti-Humeans reject the Lewisian doctrine of Humean supervenience that the world is “just one little thing and then another”, and argue instead that dispositions, powers, or capacities provide connection and activity in nature. But how exactly are we to understand the shared commitment of this anti-Humean movement? I argue that this kind of anti-Humeanism, at its most general level, is (...) to be understood neither as a view about ontology nor about fundamentality, but rather as a specific claim about what explains what. (shrink)

According to essentialism, metaphysical modality is founded in the essences of things, where the essence of a thing is roughly akin to its real definition. According to potentialism (also known as dispositionalism), metaphysical modality is founded in the potentialities of things, where a potentiality is roughly the generalized notion of a disposition. Essentialism and potentialism have much in common, but little has been written about their relation to each other. The aim of this paper is to understand better the relations (...) between essence and potentiality, on the one hand, and between essentialism and potentialism, on the other. It is argued, first, that essence and potentiality are not duals but interestingly linked by a weaker relation dubbed ‘semi-duality’; second, that given this weaker relation, essentialism and potentialism are not natural allies but rather natural competitors; and third, that the semi-duality of essence and potentiality allows the potentialist to respond to an important explanatory challenge by using essentialist resources without thereby committing to essentialism. (shrink)

My aim in this paper is to sketch, with a broad brush and in bare outlines, an approach to modal epistemology that is characterized by three distinctive features. First, the approach is agency-based: it locates the roots of our modal thought and knowledge in our experience of our own agency. Second, the approach is ambitious in that it takes the experience of certain modal properties in agency to be the sole distinctive feature of specifically modal thought and knowledge; everything that (...) we know about modality beyond the experience of agency is a matter of applying standard methods of inquiry such as deduction, induction and abductive methods for choosing between theories. Third, the account holds that modal thought and knowledge is, first and foremost, about modal properties that are sufficiently like those encountered in agency. (shrink)

In this article, the author argues that we need to conceptualize gender as a social structure, and by doing so, we can better analyze the ways in which gender is embedded in the individual, interactional, and institutional dimensions of our society. To conceptualize gender as a structure situates gender at the same level of general social significance as the economy and the polity. The author also argues that while concern with intersectionality must continue to be paramount, different structures of inequality (...) have different constructions and perhaps different influential causal mechanisms at any given historical moment. We need to follow a both/and strategy to understand gender structure, race structure, and other structures of inequality as they currently operate while also systematically paying attention to how these axes of domination intersect. Finally, the author suggests we pay more attention to doing research and writing theory with explicit attention to how our work can indeed help transform as well as inform society. (shrink)

This book presents the most important problems of reference and considers their solution. It presupposes no technical knowledge, presents analyses from first principles, illustrates every stage with examples, and is written with verve and clarity. This is the ideal introduction to reference for students of linguistics and philosophy of language.

This article challenges a key tacit assumption underpinning legal and ethical instruments in health care, namely, that people are ideally bounded, independent, and often also strategically rational individuals. Such an understanding of personhood has been criticized within feminist and other critical scholarship as being unfit to capture the deeply relational nature of human beings. In the field of medicine, however, it also causes tangible problems. I propose that a solidarity-based perspective entails a relational approach and as such helps to formulate (...) new solutions to complex ethical and regulatory questions, ranging from caring for people at the end of their lives to improving policies for organ donation and better governance of health data. It also underscores the importance of universal health care. Although a solidarity-based perspective does not require health to be seen as an individually enforceable right, it does influence our understanding of individual rights: it draws attention to how their meaning is shaped by shared social practices. I conclude by arguing that, in light of current pressures for medicine to become more personalized, using a relational understanding of personhood to shape policies and practices is a much needed endeavor. (shrink)

Kant's concept of autonomy and the Kantian notion of autonomy are often conflated in bioethics. However, the contemporary Kantian notion has very little at all to do with Kant's original. In order to further bioethics discourse on autonomy, I critically distinguish the contemporary Kantian notion from Kant's original concept of moral autonomy. I then evaluate the practical relevance of both concepts of autonomy for use in bioethics. I argue that it is not appropriate to appeal to either concept toward assessing (...) which patients we ought to respect as autonomous. Finally, I sketch criteria for what I take to be a more promising concept of autonomy for patients. (shrink)

Socialism and Feminism in the 19th century.

According to the variety of evidence thesis items of evidence from independent lines of investigation are more confirmatory, ceteris paribus, than, for example, replications of analogous studies. This thesis is known to fail (Bovens and Hartmann; Claveau). However, the results obtained by Bovens and Hartmann only concern instruments whose evidence is either fully random or perfectly reliable; instead, for Claveau, unreliability is modelled as deterministic bias. In both cases, the unreliable instrument delivers totally irrelevant information. We present a model that (...) formalizes both reliability and unreliability differently. Our instruments either are reliable, but affected by random error, or are biased but not deterministically so.Bovens and Hartmann’s results are counter-intuitive in that in their model a long series of consistent reports from the same instrument does not raise suspicion of ‘too-good-to-be-true’ evidence. This happens precisely because they contemplate neither the role of systematic bias, nor unavoidable random error of reliable instruments. In our model, the variety of evidence thesis fails as well, but the area of failure is considerably smaller than for Bovens and Hartmann and Claveau, and holds for (the majority of) realistic cases (that is, where biased instruments are very biased). The essential mechanism that triggers variety of evidence thesis failure is the rate of false to true positives for the two kinds of instruments. Our emphasis is on modelling beliefs about sources of knowledge and their role in hypothesis confirmation in interaction with dimensions of evidence, such as variety and consistency. (shrink)

It has been a commonplace from the beginnings of philosophical thought that what distinguishes humans from other species is the ability to reason; reason- ing is held to be an essential characteristic of the species and one that is unique to it. The essence condition requires that all humans possess at least the capacity for reasoning and that it be exercised in many of the ordinary cases of acquiring beliefs. And uniqueness entails that non-humans cannot reason, no matter how much (...) their behavior resembles that of humans. I think that a certain specific model of reasoning has been presupposed by proponents of these claims. And there are grounds to believe that this model is inaccurate in essential respects: if reasoning does correspond to it, then few human beliefs are acquired through reason. However, given a more accurate description of what goes on in normal human reasoning, it is no longer plausible to think that only humans reason. So either the essence or the uniqueness claim must be given up. In this paper I argue for the second option. (shrink)

In today’s digital societies, it has become very difficult for people to exercise meaningful control over what and how data is collected and used. McCoy and colleagues (2023) seek to address this p...

ABSTRACT Amidst trends that emphasize languishing patterns in teen mental health, there is a bright spot: social science research indicates that adolescents who develop relationships with adult mentors demonstrate increased signs of flourishing. This social science research on mentors, though limited to school performance outcome goals, offers a lifeline to character educators. I offer a theoretical framework based on Aristotelian principles, informed by anecdotal case studies of authentic moral dilemmas that emerged from the direct experiences of mentees, to suggest a (...) framework to explain why adolescents with adult mentors have an advantage. Patterns of conversation in trusted mentoring relationships developed over time, and in a school context that provides sufficient professional development for mentors, support the youth: (1) to advance in practical wisdom (phronesis) by honing skills for emotional regulation as well as cognitive skills to recognize goods in conflict and (2) to learn how to engage in civic friendship through these friendships of inequality with mentors. (shrink)

The article argues that the relationship to time is at the root of what makes us human and that culture arises with and from efforts to transcend death, change and the rhythmicity of the physical environment. Time can be tracked through systems of time measurement and later transformed from a process of nature into clock time, a time to human design that is abstracted from context and content. In this form time can be traded with all other times. With contemporary (...) science and new information and communications technologies, which operate in a new all-encompassing temporal spectrum that extends from nanoseconds to millennia, clock time is no longer appropriate to the associated present-oriented transactions and futures are traversed in the dual sense of the word. By historically locating temporal relations, the article provides both a new understanding of socio-cultural relations and a perspective on social change. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:20. HUME ON REASON1 One of the main concerns of Hume's Treatise of 2 Human Nature (T) is the investigation of the role that reason plays in belief and action. On the standard interpretation, Hume is taken to argue that neither our beliefs nor our actions are determined by reason; Books I and III are thus seen as sharing a common theme: the denigration of reason's role in human (...) affairs. Arguing for this view, Kemp Smith claims that "Hume's principle of the subordination of reason to the passions runs through his whole philosophy ", not merely through Books II and III. This interpretation of Hume's enterprise presupposes that the faculty of reason whose role in action is discussed in Book III is the same faculty which has been shown not to determine belief in Book I. In this paper I argue that a univocal reading of 'reason' and related terms like 'reasoning' throughout the Treatise has the consequence that there are major internal inconsistencies in Hume's philosophy, cannot account for some important sections of the work, and leads to misinterpretation of the nature of his overall argument. In its place I develop an interpretation which avoids these difficulties and emphasizes the radical nature of Hume's naturalism. The Argument of the Treatise Let me begin by reviewing the salient features of the main argument of the Treatise. In Book I, Hume is concerned to show that our most fundamental beliefs — e.g., about the continued and distinct existence of object, about what we are not presently observing, and in the existence of the self — are not acquired by reason, but instead by the imagination, influenced by custom and habit. In a typical passage, he argues: Reason can never shew us the connexion of one object with another, tho' aided by experience, and the observation of their constant conjunction in all past instances. When the mind, 21. therefore, passes from the idea or impression of one object to the idea or belief of another, it is not determin'd by reason... (T92)4 In Book III, and in Book II, Part III, Section III (Of the influencing motives of the will), Hume is concerned to show that reason alone can never produce any action, or give rise to volition (T414), and the same faculty is as incapable of preventing volition, or of disputing the preference with any passion or emotion (T414-415). Hume uses this result in Book III, Part I, Section I, to show that the rules of morality...are not conclusions of our reason (T457). Proponents of the univocal reading of 'reason' would hold that the Treatise thus constitutes a continuous attack on reason, showing that it causes neither our most fundamental beliefs nor our actions and moral judgments. But if this reading were correct, Hume would fail to avail himself of an obvious and persuasive argument for the conclusion he reaches in Books II and III, and in the latter books he would contradict the results of Book I. Conflict between Book I and Books II and III If Hume did have the same faculty in mind throughout the Treatise, a strong argument to show that reason does not cause action would be available to him in Books II and III, utilizing the results he has established in Book I. The principal way in which reason would be thought to influence action is by informing us of facts about efficient means to achieve our ends and about the possible effects of actions — facts about causal relations. Since the conclusion of Book I is that judgments about causal relations do not result from reason, it follows that even if such beliefs did cause action, it would still not be the case that reason caused action. But Hume not only does not make such an argument in Books II and III, he denies one of its premises — the claim that beliefs about causal relations do not result from reason — which was the main conclusion of Book I. In the 22. later books he asserts repeatedly that reason can cause beliefs about causal relations. For example, in Book III, he says:...reason, in a strict and philosophical... (shrink)

In many European countries, the explicit discussion of race as a biological phenomenon has long been avoided. This has not meant that race has become obsolete or irrelevant all together. Rather, it is a slippery object that keeps shifting and changing. To understand its slippery nature, we suggest that race in Europe is best viewed as an absent presence, something that oscillates between reality and nonreality, which appears on the surface and then hides underground. In this special issue, we explore (...) how race has been configured in different practices and how race-based identities and technologies are entwined in various European settings. (shrink)

Some presuppositions seem to be weaker than others in the sense that they can be more easily neutralized in some contexts. For example some factive verbs, most notably epistemic factives like know, be aware, and discover, are known to shed their factivity fairly easily in contexts such as are found in (1). (1) a. …if anyone discovers that the method is also wombat-proof, I’d really like to know! b. Mrs. London is not aware that there have ever been signs erected (...) to stop use of the route… c. Perhaps God knows that we will never reach the stars…. (The examples in (1) are all naturally occurring ones, discovered by David Beaver with the aid of Google; cf. Beaver 2002, exx. 32, 43, and 51, respectively.) On the other hand some other factives, e.g. regret, matter, and be surprised, do not exhibit the same type of behavior: (2) a. If any of the students regrets behaving badly, they’ll let us know. b. It doesn’t matter that the chimpanzees escaped. c. Was Bill surprised that spinach was included? Unlike the examples in (1), those in (2) could not be used appropriately in contexts where the speaker was not assuming that the complement clause was true. Our main concern will be trying to find the cause of this difference. However, before we get to that, we will look more closely at the concept “presupposition” itself, as well as its close neighbor in the linguistic literature, “conventional implicature” (section 2), and also at various ways of getting rid of presuppositions (section 3). In section 4 we will investigate two possible explanations for differences in presupposition triggering – the “lexical alternative” approach of Abusch (2002, 2005), and a suggestion of Ladusaw’s involving detachability of presuppositions. The final section contains concluding remarks. (shrink)

When thought overwhelms the mind, the mind uses the body and the world. Several studies reveal ways that people alone or together use gesture and marks on paper to structure and augment their thought for comprehension, inference, and discovery. The studies show that the mapping of thought to gesture or the page is more direct than the arbitrary mapping to language and suggest that these forms of visual/spatial/action representation are used to “translate” language into mental representations. It is argued that (...) actions in space create patterns in the world that reflect abstractions, that the actions are incorporated into gestures and the patterns into diagrams, a network that integrates gesture, action, the designed world, and abstraction dubbed spraction. (shrink)

Este artigo analisa a concepção de esfera pública segundo o paradigma procedimental, associando-a à ideia de tolerância recíproca em Habermas, com intuito de compreender como os sujeitos podem se expressar e participar da construção dos sentidos do mundo. Também explora a arquitetura comunicativa da esfera pública sob o foco da práxis argumentativa, analisando os pressupostos pragmáticos que a rege. Ao interpretar essa dinâmica em consonância com a ideia de tolerância, Habermas entende que a liberdade de expressão na esfera pública é (...) atribuída a quem assume uma ética moralmente adequada. O objetivo central deste artigo é questionar a legitimidade desse condicionamento e propor o abandono da moldura do aceitável que circunscreve o poder de fala. (shrink)

The book introduces young researchers to phenomenology and the two primary philosophical approaches along with the vocabulary of phenomenology including how to set up the research design and execute the study to include data collection, data analysis, and presentation of findings.

The present booklet contains ten short philosophical writings, which are not so much intended for a narrow circle of people, by education of philosophers, but by a wider readership. Specifically, they are for the homeless, the (long-term) unemployed, the elderly, people with mental health problems, people with special needs and so on, as well as for the general public in general. So they are for people who are not close to philosophy, especially for those who need the help of others (...) the most. The red thread of the collection is an attempt to answer the question of why philosophy for them. The records collected here were created in the period 2015-2019 and were also published in newspapers or magazines.--Publisher's website. (shrink)

Atmosphären zeichnen sich gleichermaßen durch ihre Profanität und ihre Wirkmächtigkeit aus. Wo immer man hinsieht, sind Atmosphären ein bestimmendes, vielleicht sogar das wichtigste Element im menschlichen Leben. Das Ziel des Sammelbandes besteht darin, die Bedeutung der Atmosphären im Gefühlsraum theoretisch und praktisch zu verdeutlichen und das Phänomen der Atmosphären in seinen vielfältigen Facetten, etwa in der Architektur, Kunst, Medizin, Psychiatrie, in der Pädagogik, in der Altenpflege, in Beruf und Privatleben, zu beleuchten.