Businesses that rely heavily on cash transactions have been found to be particularly susceptible to low tax ethics. Recent research indicates that cash is a highly powerful and tempting reward, which elicits a strong emotional response. In this article, we investigate how emotions affect tax ethics in a series of experimental studies. Specifically, we show that affective priming and the ease with which tax information is retrieved moderate tax ethics. We also show that the relative effectiveness of deterrence, such as (...) audit probabilities and tax fines, is moderated by affect. These results point toward a complex picture of tax ethics, requiring a multifaceted policy approach that emphasizes not only enforcement, but also cognitive and affective aspects of human behavior. (shrink)

Darwin'suse of final cause accords with the Aristotelian idea of finalcauses as explanatory types – as opposed to mechanical causes, which arealways particulars. In Wright's consequence etiology, anadaptation is explained by particular events, namely, its past consequences;hence, that etiology is mechanistic at bottom. This justifies Ghiselin'scharge that such versions of teleology trivialize the subject, But a purelymechanistic explanation of an adaptation allows it to appear coincidental.Patterns of outcome, whether biological or thermodynamic, cannot be explainedbytracing causal chains, even were that (...) possible. They are explicanda of aspecialkind. The form of their explanation, in statistical mechanics or by naturalselection, is not captured by statistical variants of the covering-law model orrelated models of explanation. In them as in classical teleology, types ofoutcome are cited to explain why there are outcomes of those types. But onlywhen types are explanatory by being selected for, as inexplanations of animal and human behavior as well as in Darwin's theory ofnatural selection, but not in statistical mechanics, is the explanationteleological. Darwin's theory is nontrivially teleological. (shrink)

Résumé Depuis plusieurs années, habitants et militants de la vallée de Suse s’opposent à la construction d’une ligne à grande vitesse entre la France et l’Italie. La réaction des autorités est quasi-militaire mais le faible avancement des travaux ne justifie pas un tel emportement. La lutte expérimente pas à pas les nouveaux concepts de la construction du commun.