Poverty is a global problem that is not only about material deprivation, but also a lack of agency and power. A Kantian response, with its focus on supporting the conditions of agency and empowerment, seems well suited to providing individuals with normative guidance on what their obligations are. The problem is that the guidance one finds within Kantian ethics is focused on the individual duty to aid or the duty to rescue, both of which have limited application in the context (...) of a complex, wide-ranging and structural problem like poverty. Individuals, on their own, are unable to end poverty and they cannot adopt this as an end of theirs. But if they get together with enough others, things look a lot more promising. Even though a fully Kantian response to poverty requires exploring his legal philosophy and the role of the state, I focus here on the moral obligations of individuals, particularly the idea that by joining together we have increased capacity to respond and make a difference. If we start with certain assumptions about capacity and agency; namely that “ought implies can” and “only agents are duty-bearers”, it is not clear that collectives that are not (yet) agents—such as “humanity” or “the affluent” or “the poor”—are possible duty-bearers. The aim of this paper is to support a more expansive account of Kantian moral obligations in which unstructured collectives have moral duties and their individual members have duties both to help form effective collective agents, and also to fulfill their shares of the collective duty to end poverty. (shrink)

In ways accentuated by the global coronavirus pandemic, corporations constitute vital instruments of the acts of beneficence needed by the people of the world to make progress in public health and increase collective and individual well-being. This article contributes to understanding the variety of moral forces that may lead corporations to commit acts of beneficence, including Friedman’s business case for corporate beneficence, the duty of beneficence as developed by business ethicists, and Dunfee’s social contract account of corporate obligation. Whereas Mejia (...) recently contributed to scholarship on corporate beneficence by expressly adopting shareholder primacy’s conception of corporate governance, this article embraces a stakeholder-oriented, managerialist picture of corporate governance. I extend the literature on beneficence by incorporating what I argue is the intuition underlying Dunfee’s contractualist formula of minimal contribution, namely that management’s duty to do good is awakened and unshackled to the extent management judges the corporation can afford to commit acts of beneficence, all stakeholders considered. The all-stakeholders-considered case for corporate beneficence compels management to act, I argue, when inaction would undermine the moral integrity of managers personally committed to promoting the well-being of humanity. (shrink)

AbstractMultinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and their leaders to be transparent about their political activities and tax lobbying. Next, it introduces a (...) new concept of transparency in respect of tax lobbying. ‘Deliberative transparency’ requires multinationals and their leaders not only to be open about their reasons for tax lobbying, but also to deliberate with stakeholders and, maybe even more importantly, to provide evidence supporting their lobbying positions. Finally, based on these new understandings, additional government interventions against aggressive tax lobbying are suggested, for example mandatory stakeholder consultation, reporting on stakeholder attitudes and perception, and evidence-based lobbying requirements. (shrink)