Waiting time is widely used in health and social policy to make resource allocation decisions, yet no general account of the moral significance of waiting time exists. We provide such an account. We argue that waiting time is not intrinsically morally significant, and that the first person in a queue for a resource does not ipso facto have a right to receive that resource first. However, waiting time can and sometimes should play a role in justifying allocation decisions. First, there (...) is a duty of fairness prohibiting line-cutting where a sufficiently just queue exists. Second, waiting time has several morally attractive features that can justify its incorporation into allocation schemes. Where candidates are in relevantly similar circumstances, allocating by waiting time is relatively efficient, maximizes distribution equality relative to other Pareto efficient distributions, and treats candidates fairly. The claim that allocation using waiting time is fair is controversial. Some have claimed that formal lotteries are a fairer way to select among equal beneficiaries. We argue that lotteries are no fairer than allocation based on waiting time when it is equiprobable how a prospective queue will be ordered. In practice, lotteries share many of the disadvantages of queues; which is fairer will depend on contingent features of the allocation scenario. The upshot is that first-come, first-served is in fact a just way to allocate resources in many of the cases where it seems pre-theoretically compelling, and waiting time has unique normative properties which frequently justify its incorporation into resource allocation schemes. (shrink)

The dissertation investigates whether virtue ethics can provide the normative ground for the justification of rights. Most justificatory accounts of rights consist in different explanations of the function of rights. On the view I will defend, rights have a plurality of functions and one of the main functions of rights is to make the right-holder more virtuous. The idea that the possession of rights leads to the development of virtues, called the function of virtue acquisition, is the core of a (...) virtue-based justification of rights elaborated in this dissertation. Based on Leif Wenar’s Kind-Desire Theory of rights and Nancy E. Snow’s Minimal Virtue of the Folk, I argue that there are two general types of rights, enabling rights and protective rights, and that both types are essential to the development of virtues. Enabling rights have the function of virtue acquisition because they allow the right-holder to strive for approximation of ideal role models while performing duties and other tasks. Such models are called heuristic models of virtues for they define what virtues are and how these virtues should be expressed in action. Some protective rights, namely promissory rights and the power-right to promise, behave like enabling rights when it comes to their ability to develop virtues. Other protective rights, especially children’s rights, make right-holders more virtuous via protecting their essential needs. The dissertation succeeds in elaborating the virtue-based justification of many rights, hence it suggests that people hold and should have rights because rights make them better people. (shrink)

Abstract: We are all familiar with the way in which social roles, such as mother, father, professor, club football coach, citizen, and so on, confront us with clusters of duties that purport to bind us. Though we generally experience these role-duties as normatively binding, we might question this. What reason do role-occupants have for conforming to the duties that define their roles? I argue that the agent who identifies with her role thereby has a weighty and important justificatory reason for (...) conforming to the role's defining duties: namely, the identifying agent realizes the fundamental goods of meaning and self-determination by doing so. This is an important normative ground of role-duties because it, unlike the grounds of natural duty or voluntary assumption, ensures that the duties it grounds are not alien impositions but rather are elements of the identifying agent's wellbeing. I also argue that role-identification provides a reason that shares many of the characteristics of a moral reason, and I argue that role-identification in tandem with the principle of fair play grounds a moral duty to conform to one's role-duties. (shrink)

The most prominent theories of rights, the Will Theory and the Interest Theory, notoriously fail to accommodate all and only rights-attributions that make sense to ordinary speakers. The Kind-Desire Theory, Leif Wenar’s recent contribution to the field, appears to fare better in this respect than any of its predecessors. The theory states that we attribute a right to an individual if she has a kind-based desire that a certain enforceable duty be fulfilled. A kind-based desire is a reason to want (...) something which one has simply in virtue of being a member of a certain kind. Rowan Cruft objects that this theory creates a puzzle about the relation between rights and respect. In particular, if rights are not grounded in aspects of the particular individuals whose rights they are, how can we sustain the intuitive notion that to violate a right is to disrespect the right-holder? I present a contractualist account of respect which reconciles the Kind-Desire Theory with the intuition that rights-violations are disrespectful. On this account, respect for a person is a matter of acknowledging her legitimate authority to make demands on the will and conduct of others. And I argue that kind-based desires authorize a person to make demands even if they do not correspond to that person’s well-being or other non-relational features. (shrink)

Some sacrifices—like giving a kidney or heroically dashing into a burning building—are supererogatory: they are good deeds beyond the call of duty. But if such deeds are really so good, philosophers ask, why shouldn’t morality just require them? The standard answer is that morality recognizes a special role for the pursuit of self-interest, so that everyone may treat themselves as if they were uniquely important. This idea, however, cannot be reconciled with the compelling picture of morality as impartial—the view that (...) we are each anyone’s equal. I propose an alternative Self-Other Symmetric account of our moral freedom: the limits on what morality may demand of us are set by the duties we owe to ourselves. I begin with a defense of the Self-Other Symmetry: the idea that we owe the same duties to ourselves—and have the same rights against ourselves—as any relevantly similar other. Because we are consenting parties to our own actions, I argue, our rights against ourselves do not function like the rights of unwilling others. Instead, they play a permissive function, allowing us to block the demand to give up what is ours. I conclude by uniting, aggravating, and trying to solve some paradoxes of supererogatory permissions, guided by the idea that morality cannot be reduced to a ranking of options from best-to-worst. Rights against oneself are an irreducible second dimension, one that we need if we are to unify rights and supererogation into an impartial moral vision. (shrink)

I give a new argument for the moral difference between lying and misleading. First, following David Lewis, I hold that conventions of truthfulness and trust fix the meanings of our language. These conventions generate fair play obligations. Thus, to fail to conform to the conventions of truthfulness and trust is unfair. Second, I argue that the liar, but not the misleader, fails to conform to truthfulness. So the liar, but not the misleader, does something unfair. This account entails that bald-faced (...) lies are wrong, that we can lie nonlinguistically, and that linguistic innovation is morally significant. (shrink)

This article asks whether firms should contribute to the costs of procreation and parenthood. We explore two sets of arguments. First, we ask what the principle of fair play – central in parental justice debates – implies. We argue that if one defends a pro-sharing view, firms are required to shoulder part of the costs of procreation and parenthood. Second, we turn to the principle of fair equality of opportunity. We argue that compensating firms for costs they incur because their (...) employees decide to procreate or parent may undermine some of the incentives leading to (statistical) discrimination in the workplace. (shrink)

Este texto tem como objetivo apresentar a principal motivação filosófica para se defender uma teoria causal da memória, que é explicar como pode um evento que se deu no passado estar relacionado a uma experiência mnêmica que se dá no presente. Para tanto, iniciaremos apresentando a noção de memória de maneira informal e geral, para depois apresentar elementos mais detalhados. Finalizamos apresentando uma teoria causal da memória que se beneficia da noção de veritação (truthmaking).

This article argues that diverse theorists have reasons to theorize about fairness in nonideal conditions, including theorists who reject fairness in ideal theory. It then develops a new all-purpose model of ‘nonideal fairness.’ §1 argues that fairness is central to nonideal theory across diverse ideological and methodological frameworks. §2 then argues that ‘nonideal fairness’ is best modeled by a nonideal original position adaptable to different nonideal conditions and background normative frameworks (including anti-Rawlsian ones). §3 then argues that the parties to (...) the model have grounds to seek a variety of remedial social, legal, cultural, and economic ‘nonideal primary goods’ for combating injustice, as well as grounds to distribute these goods in an equitable and inclusive manner. Finally, I illustrate how the model indexes the nonideal primary goods it justifies to different nonideal contexts and background normative frameworks, illustrating why diverse theorists should find the model and its output principles attractive. (shrink)

Until relatively recently, few democrats had much to say about the constitution of the ‘demos' that ought to rule. A number of recent writers have, however, argued that all those whose interests are affected must be enfranchised if decision-making is to be fully democratic. This article criticizes this approach, arguing that it misunderstands democracy. Democratic procedures are about the agency of the people so only agents can be enfranchised, yet not all bearers of interests are also agents. If we focus (...) on agency, rather than who is affected, then this leads us to focus on the permissible limits of action, rather than who makes the decision. Just as individual sovereignty is ordinarily limited by the requirement not to injure others, we may apply similar restrictions to what a demos can permissibly do. Thus, any collection of individuals may choose to regulate their affairs collectively for mutual benefit, but should be prohibited from imposing negative externalities on outsiders. On this view, the constitution or definition of the demos is arbitrary, from the democratic point of view. Moreover, democracy does not require the expansion of the franchise, unless injuries cannot be avoided. (shrink)

Opponents of compulsory voting often allege that it violates a ‘right not to vote’. This paper seeks to clarify and defend such a right against its critics. First, I propose that this right must be understood as a Hohfeldian claim against being compelled to vote, rather than as a mere privilege to abstain. So construed, the right not to vote is compatible with a duty to vote, so arguments for a duty to vote do not refute the existence of such (...) a right. The right against compulsion is most easily defended within a liberal framework, hence its critics often appeal instead to a republican conception of freedom. In the latter part of the paper, I argue that even these republican arguments are inconclusive. Even non-dominating interference still conditions freedom, which may require justification. Further, citizens can live up to republican ideals, so long as they are vigilant; they need not actually vote. Thus, republican arguments fail to refute a right not to vote. (shrink)

I examine the basic logical character of ‘the last man example’, as well as the logical character of one of its more important variants. Although it has one striking antecedent in recent philosophy – of which more later – it’s fair to regard it as an example first presented to a contemporary audience by Richard Routley in his 1973 paper, ‘Is There a Need for a New, an Environmental, Ethic?’. I want to determine exactly how the example goes and what (...) it shows. I want to determine what it does not show. One reason for engaging in this exercise is the striking and engaging character of the last man example itself. Another is that a large number of environmental philosophers have since referred to the last man but have drawn different, sometimes contrary, lessons from it – though we won’t have time here to visit any but the earliest of these responses. It seems to me time to patiently revisit the example and time to attempt a conclusive understanding of its significance. A second, and broader, purpose I have is to describe the meta-ethical views it led Routley to adopt – or manufacture! – in an attempt to philosophically position his normative stance within a more fundamental, explanatory, framework. (shrink)

This article introduces a new formulation of the interest theory of rights. The focus is on ‘Bentham’s test’, which was devised by Matthew Kramer to limit the expansiveness of the interest theory. According to the test, a party holds a right correlative to a duty only if that party stands to undergo a development that is typically detrimental if the duty is breached. The article shows how the entire interest theory can be reformulated in terms of the test. The article (...) then focuses on a further strength of the interest theory, brought to the fore by the new formulation. In any Western legal system, the tortious maltreatment of a child or a mentally disabled individual results in a compensatory duty. The interest theory can account for such duties in a simple and elegant way. The will theory, on the other hand, struggles to explain such compensatory duties unless it abandons some of its main tenets. (shrink)

For all their various disagreements, one point upon which rights theorists often agree is that it is simply part of the nature of rights that they tend to override, outweigh or exclude competing considerations in moral reasoning, that they have ‘peremptory force’, making ‘powerful demands’ that can only be overridden in ‘exceptional circumstances’, Philosophical Foundations of Human Rights, Oxford University Press, Oxford, 2016, p. 240). In this article I challenge this thought. My aim here is not to prove that the (...) traditional view of rights’ stringency is necessarily false, nor even that we have no good reason to believe it is true. Rather, my aim is only to show that we have good reason to think that the foundation of the traditional position is less stable than we might have otherwise supposed and that an alternative conception of rights—one which takes the stringency of any given right as particular to the kind of right it is—is both viable and attractive. In short, to begin to move us towards a more ‘particularist’ conception of rights’ standing in moral reasoning and judgement. (shrink)

In recent years, there has been increasing recognition of both the philosophical questions engendered by the idea of a human right to health and the potential of philosophical analysis to help in the formulation of better policy. In this article, I attempt to locate recent work on the moral right to health in a number of historically established conceptions, with the aim of providing a map of the conceptual landscape as to the claims expressed by such a right.

In recent years, there has been increasing recognition of both the philosophical questions engendered by the idea of a human right to health and the potential of philosophical analysis to help in the formulation of better policy. In this article, I attempt to locate recent work on the moral right to health in a number of historically established conceptions, with the aim of providing a map of the conceptual landscape as to the claims expressed by such a right.

Abstract. The article discusses the importance of three extra-legal sources—divine inspiration, natural law, and morality—for a full understanding and effective application of law. Each source is seen as vital due to its ability to compensate for the shortcomings of the other two sources. No source, including belief, is seen as necessarily incompatible with the doctrinal pluralism characteristic of modern societies.

This paper addresses two questions. First can a binding promise conflict with other binding promises and thereby generate conflicting obligations? Second can binding promises conflict with other non-promissory obligations, so that we are obliged to keep so-called ‘wicked promises’? The answer to both questions is ‘yes’. The discussion examines both ‘natural right’ and ‘social practice’ approaches to promissory obligation and I conclude that neither can explain why we should be unable to make binding promises that conflict with our prior obligations. (...) There is also consideration of the parallel case of ‘wicked commands’. (shrink)

Coercion and the State: A review of B Sharon Byrd and Joachim Hruschka, Kant's Doctrine of Right: A Commentary by Helga Varden.

In the following paper, I will be operating within the framework of moral concepts set out by R. M. Hare in his Language of Morals and Freedom and Reason . Using this framework, I shall attempt to show that if we claim that certain attitudes we have toward animals are moral, then the application of the consequences of these principles leads us into a rather bizarre, if not outlandish, position, which few would accept as prima facie moral; and if we (...) adopt what can be accepted as a truly moral position with respect to animals, this will turn out to be indistinguishable in kind, if not in degree, from our morality with respect to humans. (shrink)

Eudaemonism is the common structure of the family of theories in which the central moral conception is eudaemonia , understood as "living well" or "having a good life." In its best form, the virtues are understood as constitutive and therefore essential means to achieving or having such a life. What I seek to do is to lay the groundwork for an approach to eudaemonism grounded in practical reason, and especially in instrumental reasoning, rather than in natural teleology. In the first (...) chapter, I argue that an approach based in natural teleology will not work. In the second, the claims of decision theory to be an adequate formal representation of instrumental reasoning are examined and found wanting. In the third, I develop an account of ordinary instrumental reasoning. In the fourth, I discuss the structure of eudaemonism, with the aim of showing that there is an intelligible and attractive doctrine that can be disentangled from the natural teleology. In the fifth, I sketch an argument showing that instrumental reasoning, as explicated in the third chapter, can bear on the selection of final and ultimate ends, and that it is plausible that the instrumental approach to moral theory that I am urging yields conclusions with a eudaemonistic structure. I also indicate directions for further development and exploration. (shrink)

Tens of thousands of U.S. military personnel remain missing in action (MIA). U.S. law requires that our MIAs be accounted for and that the government maintain a comprehensive, coordinated, integrated and fully resourced program dedicated to accomplishing this enormous task. The aim of this paper is to show that there is also a moral requirement. There is a moral duty to repatriate U.S. military personnel, a duty that is grounded in our individual right to self-defense.

This article argues that Wolterstorff’s concept of rights is ambiguous between the interest and will theories. It provides possible reconstructions and points towards a more suitable third concept theologically grounded in an account of humans as constituted relationally, juridically and eternally.

My aim in this paper is to develop a new model of the obligation to do your part in contributing to the provision of what are frequently described as ‘public goods’. I will situate my account in a broadly Kantian account of the state as a public rightful condition, which enjoys powers that no private person could enjoy, in the service of its distinctively public mandate. The exercise of those powers imposes special duties on the state, which require it to (...) provide distinctively public goods. As an artificial person, the state can only act through natural persons; doing your part enables the state to achieve its distinctively public purposes. (shrink)

Hart’s criticism of Devlin’s stance on the legal enforcement of morality has been highly influential in shaping a new liberal sensibility and in paving the way to many important legal reforms in the UK. After 50 years it is perhaps time to go back to Law, Liberty and Morality to see it in the perspective of the general evolution of Hart’s thought since the early 50s. This is a period of extraordinary creativity for the Oxford philosopher, in which he writes (...) many important contributions to legal, moral and political philosophy. Prominent among these is ‘Are There Any Natural Rights?’, an article that sets the agenda for Hart’s subsequent work on liberty, fairness and rights, and provides the philosophical background for the liberal understanding of the relations between law and morality defended in Law, Liberty and Morality. (shrink)

In this paper I outline a theory of legitimacy that grounds the state’s right to rule on a natural duty not to harm others. I argue that by refusing to enter the state, anarchists expose those living next to them to the dangers of the state of nature, thereby posing an unjust threat. Since we have a duty not to pose unjust threats to others, anarchists have a duty to leave the state of nature and enter the state. This duty (...) correlates to a claim-right possessed by those living next to them, who also have a right to act in self-defence to enforce this obligation. This argument, if successful, would be particularly attractive, as it provides an account of state legitimacy without importing any normative premises that libertarians would reject. (shrink)

I offer a new account of fair-play obligations for non-excludable benefits received from the state. Firstly, I argue that non-acceptance of these benefits frees recipients of fairness obligations only when a counterfactual condition is met; i.e. when non-acceptance would hold up in the closest possible world in which recipients do not hold motivationally-biased beliefs triggered by a desire to free-ride. Secondly, I argue that because of common mechanisms of self-deception there will be recipients who reject these benefits without meeting the (...) counterfactual condition. For this reason, I suggest that those who reject non-excludable benefits provided by the state have a duty to support their rejection with adequate reasons. Failing that, they can be permissibly treated as if they had fair-play obligations (although in fact they might not have them). Thus, I claim that there is a distinction, largely unappreciated, between the question of whether we have a duty of fairness to obey the law and the question of whether we can be permissibly treated as if we had one. (shrink)

This paper asks whether (human) rights enforcement is permissible given that it may entail infringing on the rights of innocent bystanders. I consider two strategies that adopt a rights-sensitive consequentialist framework and offer a positive answer to this question, namely Amartya Sen’s and Hillel Steiner’s. Against Sen, I argue that trade-offs between rights are problematic since they contradict the purpose of rights, which is to provide a pluralist solution to disagreement about values, i.e. to allow agents to act in accordance (...) with their values. I further argue that Steiner’s compensation strategy does not succeed in avoiding trade-offs so it falls prey to the same criticism. I propose a non-trade-off solution that is implicit in the accounts discussed and is more consistent with the meta-ethical framework advocated by Sen. This solution relies on an enforceable duty to share in the costs of rights enforcement hence it entails a degree of redistribution for enforcement purposes. (shrink)

Every year, the US government pays farmers billions of dollars not to grow anything. Especially within urban constituencies, politically and geographically distant from food production centers, these decoupled agriculture subsidies may seem to be unjust uses for public tax dollars. But can any argument be given in favor of such payments? I argue the affirmative by linking decoupled agricultural subsidies to the solution of pressing moral issues: obesity and food deserts. First, I argue that decoupled subsidies offer growers the economic (...) freedom to try to grow fruits and vegetables, and to develop their capacities growing such foods. Such changes to which crops are produced is essential to augmenting availability of fresh produce and thereby addressing food deserts and obesity. Second, I argue that because food deserts and obesity are actually byproducts of our agriculture and food distribution system, we have a social obligation to adopt policies like decoupled agricultural subsidies to resolve them. The essay closes with considerations about four objections, and my responses to them. (shrink)

The moral foundations of the free society are not epitomized by democratic decisions about costs and benefits, as Michael Novak recently argued in The American Vision: An Essay on the Future of Democratic Capitalism. Nor is equality of opportunity, insured through government measures that prohibit private discrimination, a component of the liberty that characterizes the free society, as Milton and Rose Friedman recently argued in their Free To Choose. Rather, it is the theory of rights — which is the theory (...) of private property, broadly understood — that underpins and epitomizes the free society, justifying the capitalist economic order in the process. For that theory describes our basic moral and legal relationships, and shows as well that capitalism, unlike socialism, is a fundamentally moral system. (shrink)

Abstract:This paper is a preliminary attempt to better understand the concept of legitimacy in stakeholder theory. The normative component of stakeholder theory plays a central role in the concept of legitimacy. Though the elaboration of legitimacy contained herein applies generally to all “normative cores” this paper relies on Phillips’s principle of stakeholder fairness and therefore begins with a brief description of this work. This is followed by a discussion of the importance of legitimacy to stakeholder theory as well as the (...) general ambiguity of the term. A distinction is then drawn between normative and derivative legitimacy. Reference to this distinction helps distinguish between a relationship with the organization based on direct moral obligation and one based on the power to help or harm the organization. It is concluded that stakeholders who retain the ability to affect the organization arelegitimate(derivatively), but that this legitimacy is derived from the moral obligation owed other (normative) stakeholders and that the two sorts of legitimacy are importantly different from one another. An example of the normative/derivative distinction at work in managerial decision making is elaborated upon and managerial and research implications are then suggested. (shrink)

In common-sense morality, certain special obligations loom large. These are duties which are laid upon agents, be they individuals or groups, in virtue of their distinctive identities, relationships or histories: because of who they are, how they are linked to others or what they have done in the past. The particularistic basis of these obligations means that no one but the agent in question is engaged by such a duty. It is that agent's alone.These special obligations include duties towards oneself, (...) towards one's dependants and towards those to whom one has made certain commitments. In each case they prescribe partisan treatment. The beneficiary is to enjoy a benefit which may not be especially important in the global scheme of things, and which may even be obtained at the cost of others’ being deprived of benefits that are equally or more important in some cosmic sense. (shrink)

In response to the COVID-19 pandemic, Korean society has sought to vaccinate most of its population. Consequently, the Korean government has attempted to make vaccination compulsory by promoting awareness of its benefits. The administration has pushed for mandatory vaccination by claiming that vaccination is more beneficial than harmful, based on a utilitarian view. However, this view is difficult to justify based on the two levels of utilitarianism presented by R. M. Hare. Compulsory vaccination cannot satisfy the universalizability, nor the satisfaction (...) of preference, and exposes the difficulties of utilitarianism. In addition, mandatory vaccination is difficult to justify based on the perspective of fairness theory, that is, “justice as the fairness” of John Rawls and H. L. A. Hart’s principle of fairness. From the point of view of Hare’s utilitarianism and fairness theory, it has been shown that mandatory vaccination is not easily justified. In reality, the power of the state continues to strengthen, and we should examine this situation from a critical point of view. (shrink)

This paper addresses the rights-ascription problem—the problem of determining what properties or characteristics one must have to qualify for fundamental rights. As argued here, one traditional response to this problem—the “humanity standard”—fails because rather than recognizing the problem as one of moral predication regarding actual individuals, it accepts nominal membership in a vaguely defined class (e.g., “humanity”) as adequate grounds for ascribing these rights. This failure encourages the hypothesis pursued here, viz., that qualifying for fundamental rights is a matter of (...) whether, given their specific nature, certain individuals (whether human or not) can benefit from the distinctive normative benefits of the fundamental rights ascribed to them. The paper uses a significantly modified rendition of Feinberg’s analysis to argue that only individuals who have or are capable of having certain interests, those that are for their own sake as is their due, qualify to make fundamental rights-claims. Of paramount importance here is the relationship between having such interests and having a “transitive due”; i.e. the psychological capacity to benefit from the moral respect and deference afforded oneself by others when asserting or exercising one’s fundamental rights. (shrink)

The idea of sustainable development as a normative concept emphasizes the necessity for a wider consensus on meeting human needs, ensuring social equity, and respecting planetary boundaries. The purpose of the article focuses on the deontological orientation in perceiving sustainable development. It is expected that looking at sustainability from the deontological perspective might increase individuals’ awareness of responsibility towards respecting the needs of the world’s poor, environmental boundaries, and moral equity, which emphasizes that all people are equal. Any attempt to (...) achieve sustainability demands, first of all, rational action placed on moral duties/obligations before individual people or institutions can achieve their particular desires and goals. According to this perspective, sustainability should be treated as a prior constraint in obtaining economic maximization. (shrink)

Why do human beings make and accept promises? What human interest is served by this procedure? Many hold that promising serves what I shall call an information interest, an interest in information about what will happen. And they hold that human beings ought to keep their promises because breaches of promise threaten this interest. On this view human beings take promises seriously because we want correct information about how other human beings are going to act. Some such view is taken (...) for granted by most philosophical accounts of promissory obligation.1 I agree that human beings do want such information and that they often get it by accepting promises. But I doubt that promising exists because it serves this information interest. (shrink)

This article joins a somewhat nascent, but growing, body of scholarship addressing the ethical obligation to pay tax. The analysis is grounded to the ethical duty to obey law generally and highlights two competing orientations to statutory interpretation. The norms of self-interested advocacy suggest that tax planners should assert that interpretation that will generate the most wealth for the client. The norms of professional advising, by contrast, direct the tax planner to interpret tax law with reference to plain meaning, interpretive (...) maxims, court precedents, and legislative purpose. When the two orientations differ, the ethical duty to obey law requires the tax planner to recommend, and for the taxpayer to follow, the latter view. Case studies drawn from a Louisiana sales tax avoidance scheme and from Google’s profit-shifting activities illustrate the ethical issues incumbent in tax interpretation. (shrink)

In a familiar moral dilemma faced by physicians who care for the dying, some patients who are within days or hours of death may experience suffering in a degree that cannot be relieved by ordinary levels of analgesia. In such cases, it may sometimes be possible to honor a competent patient's request for pain relief only by giving an injection of narcotics in a dosage so large that the patient's death is thereby hastened. Doctors rightly worry that taking an action (...) likely to result in a patient's death may violate the Hippocratic injunction against the direct killing of anyone in their care. (shrink)