This paper outlines and defends a notion of tragic-remorse. This moral emotion properly accompanies those actions that involve unavoidable moral wrongdoing in general and dirty hands scenarios in particular. Tragic-remorse differs both phenomenologically and conceptually from regret, agent-regret and remorse. By recognising the existence of tragic-remorse, we are better able to account for our complex moral reality which at times makes it necessary for good persons to act in ways that although justified leave the agent with a moral stain and (...) a particular emotional response. (shrink)

This paper concerns one of the undecided disputes of modern moral philosophy: the possibility of moral dilemmas. Whereas proponents of the possibility of moral dilemmas often appeal to moral experience, many opponents refer to ethical theory and deontic logic. My aim in this paper is to clarify some of the tension between moral experience and ethical theory with respect to moral dilemmas. In Part One I try to show that a number of logical arguments against the possibility of moral dilemmas, (...) though apparently very different, turn out to be basically the same, as they are all based on the following concept of ought: if A ought to be done, doing B is impermissible and doing A itself is permissible. In Part Two I present an overview of several definitions of moral dilemmas that have been given by proponents of moral dilemmas: definitions that define moral dilemmas in terms of oughts and definitions that define them in terms of reasons. I conclude that, while reason is to weak, ought is too strong a concept to define moral dilemmas with. In this way, the arguments from Part One create a logical problem for proponents of the possibility of moral dilemmas to define moral dilemmas. (shrink)

N.B. Dr Bykvist is now based at the Faculty of Philosophy, University of Oxford. The full-text of this article is not currently available in ORA, but you may be able to access the article via the publisher copy link on this record page.

Individualists claim that collective obligations are reducible to the individual obligations of the collective’s members. Collectivists deny this. We set out to discover who is right by way of a deontic logic of collective action that models collective actions, abilities, obligations, and their interrelations. On the basis of our formal analysis, we argue that when assessing the obligations of an individual agent, we need to distinguish individual obligations from member obligations. If a collective has a collective obligation to bring about (...) a particular state of affairs, then it might be that no individual in the collective has an individual obligation to bring about that state of affairs. What follows from a collective obligation is that each member of the collective has a member obligation to help ensure that the collective fulfills its collective obligation. In conclusion, we argue that our formal analysis supports collectivism. (shrink)

The claim that (OIC) “ought” implies “can” (i.e., you have an obligation only at times at which you can obey it) entails that (1) obligations that become infeasible are lost (i.e., you stop having an obligation when you become unable to obey it). Moreover, the claim that (2) obligations that become overridden are not always lost (i.e., sometimes you keep having an obligation when you acquire a stronger incompatible obligation) entails that (ONIM) “ought” does not imply “must” (i.e., some obligations (...) are not all-things-considered). It is standard to infer ONIM—via (2)—from the premise that becoming overridden can result in “moral residue” (e.g., in the appropriateness of feeling regret). But then, I note, one could similarly infer not-OIC—via not-(1)—from the premise that becoming infeasible can result in moral residue. So there is an argument against OIC which parallels the standard argument for ONIM. I respond by rejecting both arguments: it is a mistake to always infer from the presence of moral residue that an obligation is not lost. Then I propose new arguments both for ONIM and for OIC. (shrink)

Consequentialism is a moral philosophy that maintains that the moral worth of an action is determined by the consequences it has for the welfare of a society. Consequences of model design are a part of the model lifecycle that is often neglected. This paper investigates the issue using system dynamics modeling as an example. Since a system dynamics model is a product of the modeler’s design decisions, the modeler should consider the life cycle consequences of using the model. Seen from (...) a consequentialist perspective, the consequences of policies developed from system dynamics models determine the model’s moral value. This concept is explored by discussing model uncertainty from an engineering perspective. In this perspective, the ethical considerations shift from the behavior of the modeler to the model itself and the model’s inherent uncertainty. When the ethical considerations are taken away from the modeler and directed to what the model does, the ethical boundaries extend beyond the proximity of the model. This discussion renews the ethics conversation in system dynamics by considering this shift in philosophical perspective, and investigates how consequentialist moral philosophy applies to the modeling process and in communicating with decision-makers. A model of social assistance in Norway in the context of immigration pressures illustrates some possibilities for addressing these ethical concerns. This paper argues for an ethical framework, or at the very least, an ethical conversation within the field of system dynamics.Article first published online: 25 FEB 2017. (shrink)

How should we make choices where the values we subscribe to give conflicting recommendations? I will be defending a reduction of decision making under conflict to decision making under indeterminacy, in the spirit of Broome. To defend this, I set out and endorse the basic features of decision making under conflict that Ruth Chang identifies. I show that we find exactly those features in cases of decision making under indeterminacy not involving conflicting values. Further, my theory of decision making under (...) indeterminacy predicts and explains these features. Particular attention will be paid to the aspect that Chang emphasizes as the decisive problem for the Broomean reduction: the resolutional residue, or angst, that decision making under conflict evinces. (shrink)

On an expressivist view, ethical claims are understood as expressions of our attitudes, desires, and feelings. A famous puzzle for this view concerns the use of logic in ethical reasoning, and two standard treatments try to solve the puzzle by explaining logical inconsistency in terms of conflicting attitudes. I argue, however, that this general strategy fails: because we can reason effectively even in the presence of conflicting moral attitudes – in cases of moral dilemmas – avoiding these conflicts cannot be (...) a ground for correct moral reasoning. The result is a dilemma for expressivists: if they take all kinds of attitudes to be under consideration, then conflict cannot play the required role, since attitudes can fail to be compatible in cases of moral conflict. If they restrict attention to ‘all-in attitudes’ or to intentions or plans, then there is an important notion of obligation, used in standard arguments – one for which conflicts are allowed – that they fail to capture. I explain why expressivists should be especially tolerant of conflicting attitudes, and I conclude that they should pursue a different strategy for grounding logical normativity. (shrink)

Political debate is a distinctive domain in argumentation, characterized by these features: it is about proposals for action, not about propositions that may have a truth value; there may be good arguments on both sides; neither the proposal nor its rejection follows by necessity or inference; the pros and the cons generally cannot, being multidimensional and hence incommen- surable, be aggregated in an objective way; each audience member must subjectively compare and balance arguments on the two sides; eventual consensus between (...) the debaters is not a reasonable requirement. From all this follows a view of the rhetor’s special obligation in democratic, deliberative rhetoric on which it becomes crucial, in the interest of the audience, that political debaters acknowledge good arguments on the opposite side and explain why, on balance, they deem the arguments favoring their own side to be stronger. (shrink)

Any plausible position in the ethics of war and political violence in general will include the requirement of protection of civilians (non-combatants, common citizens) against lethal violence. This requirement is particularly prominent, and particularly strong, in just war theory. Some adherents of the theory see civilian immunity as absolute, not to be overridden in any circumstances whatsoever. Others allow that it may be overridden, but only in extremis. The latter position has been advanced by Michael Walzer under the heading of (...) “supreme emergency.” In this paper, I look into some of the issues of interpretation and application of Walzer’s “supreme emergency” view and some of the criticisms that have been levelled against it. I argue that Walzer’s view is vague and unacceptable as it stands, but that the alternatives proposed by critics such as Brian Orend, C.A.J. Coady, and Stephen Nathanson are also unattractive. I go on to construct a position that is structurally similar to Walzer’s, but more specific and much less permissive, which I term the “moral disaster” view. According to this view, deliberate killing of civilians is almost absolutely wrong. (shrink)

According to a standard picture, for any two comparable objects and a basis for comparison, either one is greater than the other or they are equal with respect to the basis. This picture has been called the Trichotomy Thesis, and although it is intuitive and plausible, it has been called into question by such philosophers as Derek Parfit, James Griffin, Joseph Raz, and Ruth Chang. Chang’s discussion is particularly rich, for she proposes and provides a detailed account of a possible (...) fourth relation that, she argues, provides a satisfying explanation of hard cases of comparison. In this paper, I will examine a version of the main argument against the Trichotomy Thesis and attempt to show that it is unsound. (shrink)

In symmetrical moral dilemmas, the agent faces a choice between two incompatible actions, which are equally justified on the basis of the same value. These cases are generally discounted as spurious or irrelevant on the assumption that, when there is no failure of commensurability, choice between symmetrical requirements is indifferent and can be determined by randomization. Alternatively, this article argues that the appeal to randomization allows the agent to overcome a deliberative impasse, but it does not really resolve the moral (...) dilemma. This is because randomization fails to provide the agent with a genuine reason for action. The argument is based on an account of arbitrariness as a threat to the agent’s authorship on action. By focusing on lack of authorship, rather than on failure of commensurability, we gain the adequate perspective to assess the philosophical significance of moral dilemmas, their impact on the agential integrity, and their consequences for ethical theory. (shrink)

To explain why we should be structurally rational – or mentally coherent – is notoriously difficult. Some philosophers argue that the normativity of structural rationality can be explained in terms of substantive rationality, which is a matter of correct response to reason. I argue that the psychological phenomena – positive illusions – are counterexamples to the substantivist approach. Substantivists dismiss the relevance of positive illusions because they accept evidentialism that reason for belief must be evidence. I argue that their evidentialist (...) stance would imply that we are caught in unsolvable dilemmas arising from positive illusions. (shrink)

Richard Rowland, 1–16) defends the following principle: if we must suspend judgement about whether it is permissible for us to φ, then it is not permissible for us to φ. He calls this the Epistemic → Metaphysical principle. This paper considers two challenges to this principle. First, assuming that both conciliationism and EM are true, then in cases where you and your epistemic peers disagree on both the permissibility of φ-ing and the permissibility of refraining from φ-ing, neither φ-ing nor (...) refraining from φ-ing would be permissible. Thus, the view entails that moral dilemmas, which many regard as impossible, are possible. Second, EM is in conflict with the Principle of Decisive Reasons, 760–782). While EM implies that you may be obligated to φ when it is not permissible for you to believe that you ought to φ, the Principle of Decisive Reasons implies that you ought to φ only if it is permissible for you to believe that you ought to φ. Given those two challenges, I conclude that EM should be rejected. (shrink)

According to typical ought-implies-can principles, if you have an obligation to vaccinate me tomorrow, then you can vaccinate me tomorrow. Such principles are uninformative about conditional obligations: what if you only have an obligation to vaccinate me tomorrow if you synthesize a vaccine today? Then maybe you cannot vaccinate me tomorrow ; what you can do instead, I propose, is make it the case that the conditional obligation is not violated. More generally, I propose the ought-implies-can-obey principle: an agent has (...) an obligation only at times at which the agent can obey the obligation. I also propose another principle, which captures the idea that ‘ought’ implies ‘can avoid’. I defend both principles mainly by arguing that they help explain why agents lose obligations, including conditional ones. (shrink)

Whereas most moral philosophers believe that the facts as to what we’re morally required to do are grounded by the facts about our moral reasons, which in turn are grounded by non-normative facts, I propose that moral requirements are directly grounded by non-normative facts. This isn’t, however, to say that there is no place in the picture for moral reasons. Moral reasons exist, and they’re grounded by moral requirements. Arguing for this picture of the moral sphere requires playing both offense (...) and defense; this article provides the defense. I defend this view against the objections that it must deny that one is generally blameworthy for having violated a moral requirement, that it implies the existence of genuine moral dilemmas, that it runs counter to an obviously true view of how moral deliberation should work, and that it cannot explain why it feels as though figuring about what one is morally required to do often takes the form of thinking about what one’s moral reasons are. (shrink)

Purpose: To survey the attitudes of the general public in Sweden to biobank research and to discuss the findings in the light of some well-known ethical principles.Methods: A questionnaire was used to survey the opinions of the general public in Sweden, and an ethical analysis (using the principles of autonomy, non-maleficence, beneficence and justice) was performed to discuss the possible conditions of such research.Findings: Between 3 and 9% answered that they did not want their samples to be collected and stored (...) in a biobank. Many respondents required information about the purpose of the research and wanted to be able to consent or refuse. About one third of the respondents said they would have answered differently if financial gain was involved and those who commented indicated a more negative attitude. The principle of autonomy maintains that the right to self-determination should be respected, and the principles of non-maleficence and beneficence that the probable harms and benefits resulting from a particular project by using samples from a biobank should be balanced. The general public disagree about how these principles are to be balanced. Interpretation: In the light of the findings different interpretations of the situation as well as possible alternatives are discussed in this paper. (shrink)

This study starts from the observation that there are relatively few controversial issues in corporate social responsibility (CSR). Given its strong normative background, CSR is rather an atypical discipline, especially in comparison with moral philosophy or applied ethics. Exploring the mainstream CSR agenda, this situation was echoed by widespread consensus on what was considered to be "good practice": reducing pollution, shutting down sweatshops, discouraging tax evasion, and so on. However, interpretation of these issues through the lens of moral pluralism unveils (...) latent controversies. The moral appraisal of good practices within CSR depends on key moral concepts (such as harm, responsibility, intention, and consequences), which have various—and often incompatible—interpretations. In a nutshell, this article argues that from a moral pluralist standpoint, all CSR topics are potentially controversial. (shrink)

Christian Kock’s essays show the essential interconnectedness of practical reasoning, rhetoric and deliberative democracy. They constitute a unique contribution to argumentation theory that draws on – and criticizes – the work of philosophers, rhetoricians, political scientists and other argumentation theorists. It puts rhetoric in the service of modern democracies by drawing attention to the obligations of politicians to articulate arguments and objections that citizens can weigh against each other in their deliberations about possible courses of action.

This paper develops a typology of moral problems in business. The cross-classification of two fundamental dimensions of ethical conduct: judgment and motivation, is employed to distinguish four types of moral problems: genuine dilemmas, compliance problems, moral laxity, and no-problem problems. Actual cases are brought to illustrate each type of problem, and corresponding coping strategies are presented. The paper highlights the need to design a dynamic strategy that will take into account the relationships among different types of ethical problems. In its (...) capacities as both an analytical tool for identifying and clarifying an ethical problem and a strategic tool for handling it, the typology has direct implications for developing ethical awareness, assigning accountability, and unfolding typical rationalizations in business activity. (shrink)

We present the inconsistency-adaptive deontic logic DP r , a nonmonotonic logic for dealing with conflicts between normative statements. On the one hand, this logic does not lead to explosion in view of normative conflicts such as O A ∧ O ∼A, O A ∧ P ∼A or even O A ∧ ∼O A. On the other hand, DP r still verifies all intuitively reliable inferences valid in Standard Deontic Logic (SDL). DP r interprets a given premise set ‘as normally (...) as possible’ with respect to SDL. Whereas some SDL-rules are verified unconditionally by DP r , others are verified conditionally. The latter are applicable unless they rely on formulas that turn out to behave inconsistently in view of the premises. This dynamic process is mirrored by the proof theory of DP r. (shrink)

This paper outlines and defends a notion of 'tragic-remorse'. This moral emotion properly accompanies those actions that involve unavoidable moral wrongdoing in general and dirty hands scenarios in particular. Tragic-remorse differs both phenomenologically and conceptually from regret, agent-regret and remorse. By recognising the existence of tragic-remorse, we are better able to account for our complex moral reality which at times makes it necessary for good persons to act in ways that although justified leave the agent with a moral stain and (...) a particular emotional response. (shrink)

A standard principle in ethics is that moral obligation entails ability, or that “ought implies can”. A strong case has been made that this principle is not well motivated in moral psychology. This paper presents an analogous case against the theoretical motivation for the principle. The principle is in tension with several foundational areas of ethical theorizing, including research on apologies, excuses, promises, moral dilemmas, moral language, disability, and moral agency. Across each of these areas, accepting the principle that obligation (...) entails ability creates a theoretical problem that is more easily solved by rejecting it rather than accepting it. I conclude that the motivation for the principle is weak and that “ought implies can” should be rejected in ethics on theoretical grounds. (shrink)

Derek Parfit is surely right when he says, at the beginning of Reasons and Persons, that many of us want to know what we have most reason to do. Several theories attempt to answer this question, and Parfit begins his discussion with the best-known case: the Self-interest Theory, or S. When applied to actions, S claims that “ What each of us has most reason to do is whatever would be best for himself, and It is irrational for anyone to (...) do what he believes will be worse for himself” . Objections to this theory are of many kinds, and in the first part of his book Parfit examines the objection that S is, in various ways, self-defeating. One such objection is that S implies we sometimes cannot avoid acting irrationally, but Parfit claims it is not a good objection to S that it has this implication. I disagree. The purpose of this paper is to introduce the objection in more detail , and then to argue that each of Parfit's responses to the objection is inadequate. (shrink)

Wie sollen sich autonome Fahrzeuge verhalten, wenn ein Unfall nicht mehr abwendbar ist? Die Komplexität spezifischer moralischer Dilemmata, die in diesem Kontext auftreten können, lässt bewährte ethische Denktraditionen an ihre Grenzen stoßen. Dieser Aufsatz versteht sich als Versuch, neue Lösungsperspektiven mithilfe einer risikoethischen Sichtweise auf die Problematik zu eröffnen und auf diese Weise deren Relevanz für die Programmierung von ethischen Unfallalgorithmen aufzuzeigen. Im Zentrum steht dabei die Frage, welche Implikationen sich aus einer Auffassung von Dilemma-Situationen als risikoethische Verteilungsprobleme im Hinblick (...) auf die Zulässigkeit von entsprechenden Risikoübertragungen ergeben. Dabei wird zunächst eine risikoethische Interpretation des zugrundeliegenden Entscheidungsproblems skizziert, welches durch seine dilemmatische Struktur eine besondere Risikokonstellation begründet. Ausgehend von den Positionen von Sven Ove Hansson und Julian Nida-Rümelin wird für einen deontologisch-risikoethischen Ansatz argumentiert, der auf Individualrechten einerseits und einer interpersonell gerechten Verteilung der entstehenden Schadensrisiken anderseits basiert. Diese beiden Kriterien werden für den Anwendungskontext des autonomen Fahrens konkretisiert. Zum einen wird in Bezug auf das erste Kriterium argumentiert, dass individuelle Rechte genau dann als angemessen gewahrt gelten können, wenn die resultierenden Risikoübertragungen auf die Einzelnen in ihrer absoluten Höhe jeweils zumutbar sind. Zum anderen werden Schwierigkeiten skizziert, die sich hinsichtlich der konkreten Umsetzung des zweiten Kriteriums der Verteilungsgerechtigkeit ergeben. In diesem Zusammenhang werden beispielsweise ethische Herausforderungen in Bezug auf einen möglichen Vorteilsausgleich, das Prinzip der Schadensminimierung sowie individuell unterschiedliche Ausgangsbedingungen der persönlichen Schadensreduktion kritisch in den Blick genommen. (shrink)

Wisdom is almost always associated with doing the right thing in the right way under right circumstances in order to achieve the common good. In this paper, however, we propose that wisdom is more associated with deciding between better and worse wrongs; a winless situation we define as tragic. We suggest that addressing the tragic question is something that leaders and managers generally avoid when focusing on business decisions and choices. Yet, raising and confronting the tragic question is important for (...) three main reasons. Firstly, it emphasises that wisdom is about recognising that doing the ethically responsible thing can sometimes lead to acting in ways that violate different ethical norms and values. Secondly, it foregrounds the issue of emotional perception in ethical decision-making. We argue that emotions are salient in directing attention to the tragic question and recognising morally ambiguous situations. Thirdly, the tragic question has important consequences for moral learning, accepting moral culpability for wrongdoing and organisational commitment to righting the wrong. We illustrate our arguments by drawing on three mini-cases: Arjuna’s dilemma in the Mahabharata, Gioia’s deliberations about his role in the Ford Pinto fires and the production of the abortion pill by French company Roussel-Uclaf. (shrink)

During the past few decades, Michael Moore has written incisively on an array of matters concerning the relationships between law and morality. While reflecting on those relationships, he has plumbed the nature of morality itself in impressive depth. Among the topics which he has addressed, the problem of torture has been prominent and controversial. It is a problem, moreover, that has led to some of his most searching enquiries into the character of moral obligations. In the present essay I take (...) issue not only with many of Moore's conclusions about torture, but also with some of his more far‐reaching claims about the domain of morality. (shrink)

The so-called optimising conception of rationality includes (amongst other things) the following two claims: (i) that it is irrational to choose an option if you know there is a better one, and (ii) there are no situations in which an agent, through no practical fault of her own, cannot avoid acting irrationally. As part of his ongoing attempt to explain why we need to go beyond the optimising conception, Michael Slote discusses a number of examples in which it seems that (...) (i) and (ii) are inconsistent. According to Slote, these situations seem to involve the existence of rational supererogation (a denial of (i)), or rational dilemmas (a denial of (ii)). The purpose of this paper is to examine Slote''s arguments for these claims, and to propose an alternative solution to the problem he presents. (shrink)

This study examines the issues associated with the disinvestment of U.S. interests from South Africa that took place in the mid-80s from the perspective of three dominant moral theories: utility, rights, and justice. By examining the issues in light of these three theories, the paper attempts to establish a decision framework from which managers and investors can evaluate similar decisions they are facing around the world today. Similarly, the reading may prove useful to educators who incorporate discussions of ethical decision (...) making into the classroom.Training in business ethics too often takes a strictly utilitarian perspective, or worse, a relativistic one. This study attempts to illustrate how utilitarian theory and related rights and justice issues can he interwoven into the heuristics associated with the contemporary concepts of corporate social responsibility. (shrink)

The paper calls for argumentation theory to learn from moral and political philosophy. Several thinkers in these fields help understand the occurrence of what we may call legitimate dissensus: enduring disagreement even between reasonable people arguing reasonably. It inevitably occurs over practical issues, e.g., issues of action rather than truth, because there will normally be legitimate arguments on both sides, and these will be incommensurable, i.e., they cannot be objectively weighed against each other. Accordingly, ‘inference,’ ‘validity,’ and ‘sufficiency’ are inapplicable (...) notions. Further distinctive features of pro and con arguments in practical argumentation are explored, and some corollaries are drawn regarding evaluative norms of legitimate dissensus. Examples from immigrationrelated public debates in Denmark are given. (shrink)

Analyses are given of the concepts of absolute and prima facie obligation. The former is a maximizing analysis: roughly, one ought absolutely to perform those actions which are performed in the best worlds accessible to one. The latter analysis is roughly this: one ought prima facie to perform those actions which are such that those accessible worlds in which they are performed are better than the closest accessible worlds in which they are not performed. Accounts of conditional obligation, both absolute (...) and prima facie, are also given, and the issue of the detachment of unconditional from conditional obligation is addressed. (shrink)

Recent medical and bioethics literature shows a growing concern for practitioners’ emotional experience and the ethical environment in the workplace. Moral distress, in particular, is often said to result from the difficult decisions made and the troubling situations regularly encountered in health care contexts. It has been identified as a leading cause of professional dissatisfaction and burnout, which, in turn, contribute to inadequate attention and increased pain for patients. Given the natural desire to avoid these negative effects, it seems to (...) most authors that systematic efforts should be made to drastically reduce moral distress, if not altogether eliminate it from the lives of vulnerable practitioners. Such efforts, however, may be problematic, as moral distress is not adequately understood, nor is there agreement among the leading accounts regarding how to conceptualize the experience. With this article I make clear what a robust account of moral distress should be able to explain and how the most common notions in the existing literature leave significant explanatory gaps. I present several cases of interest and, with careful reflection upon their distinguishing features, I establish important desiderata for an explanatorily satisfying account. With these fundamental demands left unsatisfied by the leading accounts, we see the persisting need for a conception of moral distress that can capture and delimit the range of cases of interest. (shrink)

The following two principles are invoked to argue, first, for the view that it is often a matter of luck to avoid performing many garden-variety sorts of acts in everyday life that are seemingly obligatory for us. It is impossible for one to perform an action that is morally obligatory for one unless one could have done otherwise; and it is impossible for one to perform an action without having some pro-attitude to perform it. Next, the view is defended that (...) if our being able to do otherwise is frequently a matter of luck, then the range of obligations for each of us is narrower—perhaps far narrower—than we may have hitherto believed. (shrink)

This study examines the issues associated with the disinvestment of U.S. interests from South Africa that took place in the mid-80s from the perspective of three dominant moral theories: utility, rights, and justice. By examining the issues in light of these three theories, the paper attempts to establish a decision framework from which managers and investors can evaluate similar decisions they are facing around the world today. Similarly, the reading may prove useful to educators who incorporate discussions of ethical decision (...) making into the classroom.Training in business ethics too often takes a strictly utilitarian perspective, or worse, a relativistic one. This study attempts to illustrate how utilitarian theory and related rights and justice issues can he interwoven into the heuristics associated with the contemporary concepts of corporate social responsibility. (shrink)

Like many governments in this COVID-19 pandemic, the Nigerian government imposed a lockdown on the country. As a consequence of the lockdown, many businesses shutdown and effectively had no source of revenue. Yet, without receiving any bailout or palliatives from the government, these businesses are required to meet their tax obligations to the government. Bearing in mind that this time (COVID-19 era) is different, one wonders what is required of businesses in view of the taxation problem and the social contract (...) between the businesspersons and the government. In view of social contract obligations, in this COVID-19 pandemic should businesses pay tax to a government that seems to have delegitimised itself by its exploitative actions in terms of taxation and delinquent omission in terms of the provision of public goods and social services? The Nigerian government at all tiers (federal, state and local) seldom respect the essence of taxation. Therefore, businesses often pay tax for nothing. For many businesses, as far as taxation is concerned, to pay or not to pay? that is the question. This article is aimed at teasing out this taxation problem that may or may not be a moral dilemma. In view of certain ethical considerations, this article shows why in spite of social contract obligations, there is no consensus or canonical agreement on whether, as law-abiding citizens and juridical persons (legal entities), businesspersons and businesses ought to or ought not to pay tax to the Nigerian government in this COVID-19 pandemic. (shrink)

Artykuł omawia zjawisko dylematów moralnych z perspektywy teistycznej. Teiści przyjmują często, że (1) opatrznościowy Bóg nigdy nie postawiłby stworzonej przez siebie istoty przed taką sytuacją wyboru, w której owa istota nie jest w stanie uniknąć czynu niesłusznego, bądź że (2)jeśli istota staje przed taką sytuacją wyboru, to jest to wynikiem pewnego niesłusznego działania, którego dokonałajuż wcześniej. Wielu komentatorów przypisuje tę drugą opcję Tomaszowi z Akwinu. Autor argumentuje, że taka interpretacjajest błędna, przytaczając między innymi przeprowadzoną przez Akwinatę analizę ślubowania Jeftego opisanego (...) w Księdze Sędziów. Natomiast w odniesieniu do pierwszej opcji artykuł zamykają uwagi dotyczące sposobu opracowania normatywnej teorii etycznej o charakterze teistycznym, która uznaje istnienie dylematów moralnych. Teiści zainteresowani taką teorią powinni poważnie rozważyć odrzucenie założenia, że powinność implikuje możliwość. (shrink)

Using the mathematical frameworks of economic preference ranking, subjective probability, and rational learning through empirical evidence, the epistemological implications of teleological ethical intuitionism are pointed out to the extent to which the latter is based on cognitivist and objectivist concepts of value. The notions of objective value and objective norm are critically analysed with reference to epistemological criteria of intersubjectively shared valuative experience. It is concluded that one cannot meaningfully postulate general material theories of morality that could be tested, confirmed (...) or refuted by intersubjective empirical evidence of preferences and values, however loosely the empirical evidence of values may be interpreted. This situation is explained with reference to the ways in which preceived values become systematically influenced by the concomitants of individual valuative experience, but which have nothing to do with contingent subjective interests. (shrink)