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)

Journal of Philosophy of Education, EarlyView.

Kant uses ‘wish’ as a technical term to denote a strange species of desire. It is an instance in which someone wills an object that she simultaneously knows she cannot bring about. Or in more Kantian garb: it is an instance of the faculty of desire’s (or will’s) failing insofar as a desire (representation) cannot be the cause of the realization of its corresponding object in reality. As a result, Kant originally maintained it to be antithetical to morality, which deals (...) with ‘ought implies can’. However, Kant’s notion of wish is not static. On the contrary, I argue in this article that Kant re-evaluated the capacity to wish as (to some extent) causally efficacious and, further, of moral relevance. This re-evaluation has not been discussed in the literature, yet has been lurking in plain sight in a subtle but decisive shift evident in two versions of a footnote from the *Critique of the Power of Judgement* (KU). (shrink)

"Transparency" is the constant refrain of democratic politics, a promised aid to accountability and integrity in public life. Secrecy is stigmatized as a work of corruption, tolerable by a compromise of democratic principles. My dissertation challenges both ideas. It argues that secrecy and transparency are best understood as complementary, not contradictory, practices. And it develops a normative account of liberal democratic politics in which duties of transparency coexist with permissions to act behind closed doors. The project begins with some history. (...) I show that the language of transparency gained currency only in the last quarter century, and explain how its proximate sources promote three dubious assumptions—that disclosure should in principle be maximized, that it prevents misrule more or less automatically, and that its value is either instrumental, or rooted in a reductive notion of democracy as the rule of popular opinion. Against these assumptions, I sketch an alternative account of liberal democracy centered on the logics of representation, liberty, and equality. These three "logics of self-government" give rise to duties of transparency binding on public and private actors alike. Such obligations have bite, I argue, but they are not all-encompassing. Indeed, the same ideals of representation, liberty, and equality license concealment in a range of important contexts, including deliberation and dissent. Having made this case, I go on to explain how secrecy and transparency can form a "democratic dyad," deepening rather than undermining the project of self-rule. Lastly, I address the limits of conventional transparency practices. Taken alone, disclosure is subject to a range of pitfalls, often failing to produce the results promised in transparency’s name. While my non-instrumental case for openness is not destabilized by this analysis, it does suggest that mandating disclosure is rarely enough. I therefore propose a series of adversarial practices to facilitate the checking of unjustifiable secrecy, and highlight the critical role of interpretation in efforts to make power intelligible. In the end, my dissertation offers a novel defense of secrecy and transparency that highlights rather than minimizes the hard work of political engagement. (shrink)