This article asks how global tax reform relates to other emerging proposals for global economic reform. Specifically, I will try to contribute to the philosophical understanding of this relationship, by comparing global tax reform with a reform seeking to end dictators’ trading privileges in their peoples’ natural resources. Through this comparison, I intend to establish two main claims. At a concrete, practical level, I hope to show that reform of dictators’ resource privilege will be easier to initiate than legal reform (...) against global tax avoidance. Yet the heart of this essay is dedicated to supporting this claim through an argument at a more abstract, methodological level, which intends to make a broader contribution. This argument focuses on a key obstacle facing global taxation reforms, in the form of collective action problems. My key conceptual contribution lies in an attempt to distinguish between two forms of collective action situations, arguing that only one of them involves moral collective action problems, while in the other these problems dissolve. I seek to show that this fortunate case obtains for reform of dictators’ resource privilege, but not for global tax reform. (shrink)

Progressive taxation has historically been discussed primarily in the context of developed, Western nations. This Article considers its application in two developing, nonwestern economies, emphasizing the differences in political, economic, and cultural contexts and their effect on the progressivity equation. In India these differences include long-standing attitudes, such as the Hindu tradition’s historic ambivalence towards utilitarian arguments, and shorter-term institutional arrangements, such as the division of power within India’s federal system and the tax exemption for agricultural income. In China (...) they include the legacy of Marxism as well as a more long-standing tendency to resolve legal and policy issues based on notions of communal rather than individual welfare. Both countries have limited administrative resources and a relatively small middle class, so that the income tax remains a relatively small albeit growing source of national revenues. In this Article I consider the impact of these factors, and conclude by asking whether a similar "tax life cycle" will apply to both countries or political and cultural differences will result in divergent tax patterns. Furthermore I also evaluate the progressivity problem as a case study in comparative taxation and assess the need to develop a more sophisticated methodology for dealing with institutional, attitudinal, and other cultural differences. (shrink)

Prioritarianism is an ethical theory that gives extra weight to the well-being of the worse off. In contrast, dominant policy-evaluation methodologies, such as benefit-cost analysis, cost-effectiveness analysis, and utilitarianism, ignore or downplay issues of fair distribution. Based on a research group founded by the editors, this important book is the first to show how prioritarianism can be used to assess governmental policies and evaluate societal conditions. This book uses prioritarianism as a methodology to evaluate governmental policy across a variety (...) of policy domains: taxation, health policy, risk regulation, education, climate policy, and the COVID-19 pandemic. It is also the first to demonstrate how prioritarianism improves on GDP as an indicator of a society's progress over time. Edited by two senior figures in the field with contributions from some of the world's leading economists, this volume bridges the gap from the theory of prioritarianism to its practical application. (shrink)

Ethical conduct in practice has been increasingly recognised as vital to the accountancy profession following the collapse of Andersen. The foundational principles underpinning accountancy ethics receive relatively uniform recognition worldwide so that this paper concentrates on exploring how to introduce these concepts into established courses at undergraduate level. Historically, the teaching of accounting techniques has been isolated from the personal assimilation of accountancy's ethical values by students. Alternative approaches are considered, of a dedicated 'capstone' ethical course or through more progressive (...) integration within existing parts of an established curriculum. An opportunistic example of the latter is then described with the rationale, potential benefits, student reactions and practical difficulties assessed. Overall, the paper explains why, alongside technical skills, their personal development requires undergraduates to develop how to apply for themselves given professional values. It contributes suggestions as to methodologies, content and material for short modules within financial reporting, taxation, auditing and social/environmental accountancy courses while reflecting on the limitations and potential of their use. (shrink)

The issue of interpersonal comparisons of utility is about the possibility (or not) of comparing the utility or welfare or the mental states in general, of different individuals. Embedded in the conceptual framework of utilitarianism, interpersonal comparisons were admissible in economics as part of the theoretical justification of welfare policies until the first decades of the twentieth century. Under the strong influence of the scientific philosophy of positivism as reflected in the works of early neoclassical economists and as epitomized by (...) Lionel Robbins, utility comparisons were subsequently rejected as a value judgement. Robbins’ methodological stance is still prevalent among mainstream economists. Despite the explicit rejection of comparability by the majority of economists, interpersonal comparisons are necessary for many key policy issues, such as progressive taxation, social welfare policies, GDP-based welfare comparisons, cost–benefit analysis, and public goods provision. In this paper, the case of interpersonal utility comparisons is discussed as an illustrative example of the usefulness of the study of the role of value judgements, and generally of the interrelationship between ethics and economics. It is argued that the current tension between theory and policy practice might be resolved through the efforts of prominent economists and philosophers to challenge positivism, and especially its problematic treatment of value judgements and of ethical assumptions in general. The discussion also provides more strength to the view that policy makers and their economic advisers cannot avoid ethical questions in their analysis of the workings of the economic system. (shrink)

This handbook presents up-to-date theoretical analyses of problems associated with the moral standing of future people in current decision-making. Future people pose an especially hard problem for our current decision-making, since their number and their identities are not fixed but depend on the choices the present generation makes. Do we make the world better by creating more people with good lives? What do we owe future generations in terms of justice? Such questions are not only philosophically difficult and important, but (...) also directly relevant to many practical decisions and policy issues, including on climate, health, population control and taxation. If we are to adequately assess such issues, we must be able to determine the value of differently sized populations. The aim of this handbook is to shed light on the value of population change and the nature of our obligations to future generations, and to offer practical guidance to policy-makers as to how our duties to future generations should be discharged. It contains an extensive and accessible introduction for those unfamiliar with the topic of population ethics as well as original work from key figures in academic debates on population ethics covering three main themes: ways out of the paradoxes of population ethics, questioning some philosophical and methodological assumptions underlying these paradoxes, and several applications of population ethics to real world issues. (shrink)

This paper examines a rarely-discussed argument for the right to bequeath wealth. This argument, popular among libertarians, asserts that opposition to the practice of inheritance is prone to over-generalize, such that opponents of inheritance cannot avoid condemning other uses of private property, like gift-giving. The argument is motivated by an interesting methodological claim, namely, that the morality of bequest ought to be evaluated from the perspective of the donor, and not evaluated in ways that invoke the effects of bequest on (...) the distribution of wealth. This paper argues that this donor-centric approach ultimately favors restricting the right of bequest. Specifically, I maintain that bequest generally carries a lower opportunity cost than other uses of property. Accordingly, inheritance tax is less coercive than other taxes, and bequest is less obviously as generous an act as gift giving. While the arguments made here will encourage traditional opponents of inheritance (such as egalitarians), I also suggest why they might be welcomed by at least some types of libertarian. (shrink)

Ethical conduct in practice has been increasingly recognised as vital to the accountancy profession following the collapse of Andersen. The foundational principles underpinning accountancy ethics receive relatively uniform recognition worldwide so that this paper concentrates on exploring how to introduce these concepts into established courses at undergraduate level. Historically, the teaching of accounting techniques has been isolated from the personal assimilation of accountancys ethical values by students. Alternative approaches are considered, of a dedicated capstone ethical course or through more progressive (...) integration within existing parts of an established curriculum. An opportunistic example of the latter is then described with the rationale, potential benefits, student reactions and practical difficulties assessed. Overall, the paper explains why, alongside technical skills, their personal development requires undergraduates to develop how to apply for themselves given professional values. It contributes suggestions as to methodologies, content and material for short modules within financial reporting, taxation, auditing and social/ environmental accountancy courses while reflecting on the limitations and potential of their use. (shrink)

PurposeThe purpose of this paper is to discuss the UK National DNA Database and some of the controversies surrounding it with reference to legal and ethical issues, focusing particularly on privacy and human rights. Governance of this database involves specific exemptions from the Data Protection Act, and this gives a rise to concerns regarding both the extent of surveillance on the UK population and the possibility for harm to all citizens. This is of wider importance since every current citizen, and (...) everybody who visits the UK, could become a record in the DNA database. Principally, the paper seeks to explore whether these exemptions would also imply exemptions for software developers from codes of practice and ethics of their professional societies as relate to constructing or maintaining such data and the database.Design/methodology/approachThe paper makes a comparison between the principles of the DPA, as would need to be followed by all other organizations handling personal data, professional responsibilities‐based codes of ethics of professional societies, and the current reality as reported in relation to the NDNAD and the exemptions offered through the DPA.FindingsPrimarily, if NDNAD was not exempted from certain provisions in the DPA, the potential for the kinds of data leakages and other mishandlings could largely be avoided without the need for further considerations over so‐called “data minimization”. It can be seen how the lack of afforded protection allows for a wide range of issues as relate at least to privacy.Originality/valueThe paper provides the first evaluation of the combination of law, codes of ethics, and activities in the real world as related to NDNAD, with concomitant considerations for privacy, liberty, and human rights. Originality is demonstrated through consideration of the implications of certain exemptions in the DPA in relation to crime and taxation and national security and in relating the expected protections for personal data to widely reported evidence that such protections may be variously lacking. In addition, the paper provides a broad overview of controversies over certain newer kinds of DNA analysis, and other relatively recent findings, that seem generally absent from the vast majority of debates over this kind of analysis. (shrink)

This is the most comprehensive book ever published on philosophical methodology. A team of thirty-eight of the world's leading philosophers present original essays on various aspects of how philosophy should be and is done. The first part is devoted to broad traditions and approaches to philosophical methodology. The entries in the second part address topics in philosophical methodology, such as intuitions, conceptual analysis, and transcendental arguments. The third part of the book is devoted to essays about the (...) interconnections between philosophy and neighbouring fields, including those of mathematics, psychology, literature and film, and neuroscience. (shrink)

Since 2002 we have been testing and refining a methodology for ontology development that is now being used by multiple groups of researchers in different life science domains. Gary Merrill, in a recent paper in this journal, describes some of the reasons why this methodology has been found attractive by researchers in the biological and biomedical sciences. At the same time he assails the methodology on philosophical grounds, focusing specifically on our recommendation that ontologies developed for scientific (...) purposes should be constructed in such a way that their terms are seen as referring to what we call universals or types in reality. As we show, Merrill’s critique is of little relevance to the success of our realist project, since it not only reveals no actual errors in our work but also criticizes views on universals that we do not in fact hold. However, it nonetheless provides us with a valuable opportunity to clarify the realist methodology, and to show how some of its principles are being applied, especially within the framework of the OBO (Open Biomedical Ontologies) Foundry initiative. (shrink)

In this article, we analyse how researchers use the categories of race and ethnicity with reference to genetics and genomics. We show that there is still considerable conceptual “messiness” (despite the wide-ranging and popular debate on the subject) when it comes to the use of ethnoracial categories in genetics and genomics that among other things makes it difficult to properly compare and interpret research using ethnoracial categories, as well as draw conclusions from them. Finally, we briefly reconstruct some of the (...) biases of reductionism to which geneticists (as well as other researchers referring to genetic methods and explanations) are particularly exposed to, and we analyse the problem in the context of the biologization of ethnoracial categories. Our work constitutes a novel, in-depth contribution to the debate about reporting race and ethnicity in biomedical and health research. First, we reconstruct the theoretical background assumptions about racial ontology which researchers implicitly presume in their studies with the aid of a sample of recent papers published in medical journals about COVID-19. Secondly, we use the typology of the biases of reductionism to the problem of biologization of ethnoracial categories with reference to genetics and genomics. (shrink)

I investigate the widely held view that fundamental musical ontology should be descriptivist rather than revisionary, that is, that it should describe how we think about musical works, rather than how they are independently of our thought about them. I argue that if we take descriptivism seriously then, first, we should be sceptical of art-ontological arguments that appeal to independent metaphysical respectability; and, second, we should give ‘fictionalism’ about musical works—the theory that they do not exist—more serious consideration than it (...) is usually accorded. CiteULike Connotea Del.icio.us What's this? (shrink)

A review of U. Mäki (ed.). Fact and Fiction in Economics, Cambridge: Cambridge University Press, 2003. pp. xvi 384. ISBN 0521 00957. As people interested mainly in theory, methodologists and philos...

Imre Lakatos; II—Criticism and the Methodology of Scientific Research Programmes, Proceedings of the Aristotelian Society, Volume 69, Issue 1, 1 June 1969, Page.

In the late 19th century, physiologists such as David Ferrier, Eduard Hitzig, and Hermann Munk argued that cerebral brain functions are localized in discrete structures. By the early 20th century, this became the dominant position. However, another prominent physiologist, Friedrich Goltz, rejected theories of cerebral localization and argued against these physiologists until his death in 1902. I argue in this paper that previous historical accounts have failed to comprehend why Goltz rejected cerebral localization. I show that Goltz adhered to a (...) falsificationist methodology, and I reconstruct how he designed his experiments and weighted different kinds of evidence. I then draw on the exploratory experimentation literature from recent philosophy of science to trace one root of the debate to differences in how the German localizers designed their experiments and reasoned about evidence. While Goltz designed his experiments to test hypotheses about the functions of predetermined cerebral structures, the localizers explored new functions and structures in the process of constructing new theories. I argue that the localizers relied on untested background conjectures to justify their inferences about functional organization. These background conjectures collapsed a distinction between phenomena they produced direct evidence for (localized symptoms) and what they reached conclusions about (localized functions). (shrink)

Appearing in the feminist social science literature from its beginnings are a series of questions about methodology. In this collection, Sandra Harding interrogates some of the classic essays from the last fifteen years in order to explore the basic and troubling questions about science and social experience, gender, and politics.

This chapter explores two central questions in the conceptual ethics of normative inquiry. The first is whether to orient one’s normative inquiry around folk normative concepts (like KNOWLEDGE or IMMORAL) or around theoretical normative concepts (like ADEQUATE EPISTEMIC JUSTIFICATION or PRO TANTO PRACTICAL REASON). The second is whether to orient one’s normative inquiry around concepts whose normative authority is especially accessible to us (such as OUGHT ALL THINGS CONSIDERED), or around concepts whose extension is especially accessible to us (such as (...) BETRAYAL). The chapter aims to make vivid and plausible a range of possible answers to these questions, and important forms of argument that can be used to favor certain answers over others. (shrink)

Research on the human microbiome has gen- erated a staggering amount of sequence data, revealing variation in microbial diversity at the community, species (or phylotype), and genomic levels. In order to make this complexity more manageable and easier to interpret, new units—the metagenome, core microbiome, and entero- type—have been introduced in the scientific literature. Here, I argue that analytical tools and exploratory statisti- cal methods, coupled with a translational imperative, are the primary drivers of this new ontology. By reducing the (...) dimensionality of variation in the human microbiome, these new units render it more tractable and easier to interpret, and hence serve an important heuristic role. Nonetheless, there are several reasons to be cautious about these new categories prematurely ‘‘hardening’’ into natural units: a lack of constraints on what can be sequenced metagenomically, freedom of choice in taxonomic level in defining a ‘‘core microbiome,’’ typological framing of some of the concepts, and possible reification of statistical constructs. Finally, lessons from the Human Genome Project have led to a translational imperative: a drive to derive results from the exploration of microbiome variation that can help to articulate the emerging paradigm of per- sonalized genomic medicine (PGM). There is a tension between the typologizing inherent in much of this research and the personal in PGM. (shrink)

According to some critics, traditional armchair philosophical methodology relies in an illicit way on intuitions. But the particular structure of the critique is not often carefully articulated—a significant omission, since some of the critics’ arguments for skepticism about philosophy threaten to generalize to skepticism in general. More recently, some experimentalist critics have attempted to articulate a critique that is especially tailored to affect traditional methods, without generalizing too widely. Such critiques are more reasonable, and more worthy of serious consideration, (...) than are blunter critiques that generalize far too widely. I argue that a careful (empirical!) examination of extant philosophical practices shows that traditional philosophical methods can meet these more reasonable challenges. (shrink)

Imre Lakatos; II—Criticism and the Methodology of Scientific Research Programmes, Proceedings of the Aristotelian Society, Volume 69, Issue 1, 1 June 1969, Page.

This book is a study in the methodology of philosophical inquiry. It expounds and defends the thesis that systematization is the proper instrument of philosophical inquiry and that the effective pursuit of philosophy's mission calls for constructing a doctrinal system that answers our questions in a coherent and comprehensive manner.

Teaching research methods is especially challenging because we not only wish to convey formal knowledge and encourage critical thinking, as with any course, but also to enable our students dream up meaningful research projects, translate them into logical steps, conduct the research in a professional manner, analyze the data, and write up the project in APA style. We also wish to spark interest in the topics of research papers, and in the intellectual challenge of creating a research report, but we (...) have learned just how difficult these goals can be from teaching undergraduates and from serving as journal reviewers: many submissions contain flaws such as elementary errors of logic (e.g., using a null control condition instead of a placebo or dummy treatment), tangled statistics, a lack of graphs, and ungrammatical, unclear writing that violates APA rules. Yet these manuscripts are written by university faculty, often with doctorates and years of experience. Even published papers may contain egregious faults (Standing & McKelvie, 1986). And although we have both published widely, we still hone our skills. It requires optimism to expect that a typical undergraduate will do better, on the basis of just a year or two of studies in psychology. In this paper, we describe a systematic set of methodology courses and two specific practices that we think can help. Methodology Courses as the Backbone of our Psychology Program How can methodology courses promote undergraduate involvem... (shrink)

Research on the human microbiome has generated a staggering amount of sequence data, revealing variation in microbial diversity at the community, species (or phylotype), and genomic levels. In order to make this complexity more manageable and easier to interpret, new units—the metagenome, core microbiome, and enterotype—have been introduced in the scientific literature. Here, I argue that analytical tools and exploratory statistical methods, coupled with a translational imperative, are the primary drivers of this new ontology. By reducing the dimensionality of variation (...) in the human microbiome, these new units render it more tractable and easier to interpret, and hence serve an important heuristic role. Nonetheless, there are several reasons to be cautious about these new categories prematurely ‘‘hardening’’ into natural units: a lack of constraints on what can be sequenced metagenomically, freedom of choice in taxonomic level in defining a ‘‘core microbiome,’’ typological framing of some of the concepts, and possible reification of statistical constructs. Finally, lessons from the Human Genome Project have led to a translational imperative: a drive to derive results from the exploration of microbiome variation that can help to articulate the emerging paradigm of personalized genomic medicine (PGM). There is a tension between the typologizing inherent in much of this research and the personal in PGM. (shrink)

Many of the philosophical doctrines purveyed by postmodernists have been roundly refuted, yet people continue to be taken in by the dishonest devices used in proselytizing for postmodernism. I exhibit, name, and analyse five favourite rhetorical manoeuvres: Troll's Truisms, Motte and Bailey Doctrines, Equivocating Fulcra, the Postmodernist Fox Trot, and Rankly Relativising Fields. Anyone familiar with postmodernist writing will recognise their pervasive hold on the dialectic of postmodernism and come to judge that dialectic as it ought to be judged.

This Element introduces several prominent themes in contemporary work on the epistemology and methodology of ethics. Topics addressed include skeptical challenges in ethics, epistemic arguments in metaethics, what is epistemically distinctive of the ethical. Also considered are methodological questions in ethics, including questions about which ethical concepts we should investigate, and what our goals should be in ethical inquiry.

(2008). Meta-Linguistics: Methodology and Ontology in Devitt's Ignorance of Language. Australasian Journal of Philosophy: Vol. 86, No. 4, pp. 643-656.

What does feeling a sharp pain in one's hand have in common with seeing a red apple on the table? Some say not much, apart from the fact that they are both conscious experiences. To see an object is to perceive an extramental reality -- in this case, a red apple. To feel a pain, by contrast, is to undergo a conscious experience that doesn't necessarily relate the subject to an objective reality. Perceptualists, however, dispute this. They say that both (...) experiences are forms of perception of an objective reality. Feeling a pain in one's hand, according to this view, is perceiving an objective condition of one's hand. Who is closer to truth? Because of such metaphysical issues, the subjectivity of pains combined with their clinical urgency raises methodological problems for pain scientists. How can a subjective phenomenon be studied objectively? What is the role of the first-person method in science? Some suggest that the subjectivity of pains is due to their metaphysical irreducibility to purely physical processes in the nervous system. Can this be true? The study of pain and its puzzles offers opportunities for understanding such larger issues as the place of consciousness in the natural order and the methodology of psychological research. In this book, leading philosophers and scientists offer a wide range of views on how to conceptualize and study pain. The essays include discussions of perceptual and representationalist accounts of pain; the affective-motivational dimension of pain; whether animals feel pain, and how this question can be investigated; how social pain relates to physical pain; whether first-person methods of gathering data can be integrated with standard third-person methods; and other methodological and theoretical issues in the science and philosophy of pain. (shrink)