The perfect books for the true book lover, Penguin’s Great Ideas series features twelve more groundbreaking works by some of history’s most prodigious thinkers. Each volume is beautifully packaged with a unique type-driven design that highlights the bookmaker’s art. Offering great literature in great packages at great prices, this series is ideal for those readers who want to explore and savor the Great Ideas that have shaped our world.

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, much of which took place in Latin. Since Crowe’s dissertation, not much has been written on the topic of tax evasion from an ethical perspective, with a few exceptions. In 1998 and 1999, a few articles were published on the ethics of tax evasion in the Journal (...) of Accounting, Ethics & Public Policy. An edited book on this topic was published in 1998. The present paper summarizes, updates and expands on Crowe’s work and the other more recent work that has been published on this topic. Three basic views on the ethics of tax evasion have emerged over the centuries. This article presents and critiques those three views and raises some questions about points that have not yet been explored in the literature. (shrink)

This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations from the Kinder, Lydenberg, and Domini database over the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the (...) CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance. (shrink)

Uses case studies of evil, the most serious of our moral Problems, to explain why people act with cruelty, greed, prejudice and fanatacism.

Over the last twenty years the organization of business activity appears to have shifted from an emphasis on bureaucratic organizations toward an emphasis on market structures. Economic self-interest has acquired a new social legitimacy, and the force of traditional moral authorities has waned. In these circumstances the work of Emile Durkheim on the problematics of business ethics and the impact of a culture of self-interest on the stability of society, work that has hitherto been neglected by the business ethics community, (...) acquires a new relevance. In this paper we review Durkheim''s problematization of business ethics, establish its relevance for the contemporary world, and use it to develop an empirical research agenda for the contemporary sociology of business ethics. (shrink)

In contrast to many aspects of the social responsibility of business, CSR scholarship has been largely silent on the issue of the payment of corporate tax. This is curious because such tax payments are often considered a fundamental and easily measured example of a company’s citizenship behavior. However, because the payment of corporate tax can often be legally avoided, this activity represents a boundary condition for CSR. If the law and CSR suggest that a company should pay its fair share (...) of tax, yet many successful companies actively avoid this social obligation, should they be considered socially irresponsible. This paper explores the issue of tax avoidance and the implications it has for any credible definition and measure of CSR. It also highlights an aspect of corporate practice that is deliberately hidden from public view. (shrink)

In this rich and resonant work, Soren Kierkegaard reflects poetically and philosophically on the biblical story of God's command to Abraham, that he sacrifice his son Isaac as a test of faith. Was Abraham's proposed action morally and religiously justified or murder? Is there an absolute duty to God? Was Abraham justified in remaining silent? In pondering these questions, Kierkegaard presents faith as a paradox that cannot be understood by reason and conventional morality, and he challenges the universalist ethics and (...) immanental philosophy of modern German idealism, especially as represented by Kant and Hegel. This volume presents the first new English translation for twenty years, by Sylvia Walsh, together with an introduction by C. Stephen Evans which examines the ethical and religious issues raised by the text. (shrink)

The foundation for a system of morals, this 1749 work is a landmark of moral and political thought. Its highly original theories of conscience, moral judgment, and virtue offer a reconstruction of the Enlightenment concept of social science, embracing both political economy and theories of law and government.

At present, there is an enormous gulf between the visibility of evil and the paucity of our intellectual resources for coming to grips with it. We have been flooded with images of death camps, terrorist attacks and horrendous human suffering. Yet when we ask what we mean by radical evil and how we are to account for it, we seem to be at a loss for proper responses. Bernstein seeks to discover what we can learn about the meaning of evil (...) and human responsibility. He turns to philosophers such as Kant, who coined the expression 'radical evil', as well as to Hegel and Schelling. He also examines more recent explorations of evil, namely the thinking of Freud and Nietzsche on the moral psychology of evil. Finally, he looks at the way in which three post-Holocaust thinkers - Emmanuel Levinas, Hans Jonas, and Hannah Arendt - have sought to come to grips with evil "after Auschwitz." Bernstein's primary concern throughout this challenging book is to enrich and deepen our understanding of evil in the contemporary world, and to emphasize the vigilance and personal responsibility required for combating it. Radical Evil will be essential reading for students and scholars of philosophy, social and political theory, and religious studies. (shrink)

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The Business Ethics Movement began in the mid-1970s. For the first two decades philosophical theories were dominant, but in recent years an increasing presence of religious approaches, in both empirical and conceptual research, can be noted, in spite of some objections to the presence of religions in the business ethics field. Empirical research, generally based on psychological and sociological studies, shows the influence of religious faith on several business issues. Conceptual research includes a variety of business ethics issues studied from (...) the perspectives of different religions and wisdom traditions such as Judaism, Catholicism and other Christian denominations, Islam, Buddhism and Confucianism, among others. There are several reasons suggesting that religious approaches on Business Ethics will be increasingly relevant in the future: 1) the importance of religion in many countries worldwide and increasing interest in academia, 2) a lower acceptance of rationalism and secularism, 3) the reasonability of theological developments of religions that can be presented along with philosophical approaches, 4) an increasingly interconnected and globalized world that fosters a better knowledge of other cultures in which religions play a great role, and 5) the prestige of some religious leaders as moral voices on social issues, including corporate responsibility. (shrink)