In the global justice literature, growing attention has been given to problems particular to a globalised economy such as tax competition. Political philosophers have started to reflect on how these problems intersect with theories of global justice. This paper explores the idea according to which action-guiding principles of justice can only be formulated at such intersections. This is the starting point from which I develop a ‘non-ideal theory’ of global justice. The methodology of this theory posits that principles of (...) justice are formulated according to the practice they are intended to regulate. Individual practices provide insights about the formulation of principles, for the non-ideal circumstances that prevent the realisation of justice are only revealed through the interpretation of each practice. With regard to the content of principles, I reject the notion that non-ideal theory is applied ideal theory. I offer instead an overview of the main features of a conception of justice for a non-ideal world based on the ideas of compliance, fact-sensitivity, feasibility and path-dependence. The contribution of this paper is twofold: to provide the conceptual framework for an action-guiding non-ideal theory of global justice and to show why this theory is well-suited to address problems of a globalised economy, such as tax competition. (shrink)

Some sharing economy firms have adopted a strategy of “regulatory entrepreneurship,” openly violating regulations with the aim of rendering them dead letters. This article argues that in a democracy, regulatory entrepreneurship is a presumptively unethical business strategy. In all but the most corrupt political environments, businesses that seek to change their regulatory environment should do so through the democratic political process, and they should do so without using illegal business practices to build a political constituency. To show this, the article (...) defends a qualified moral obligation for businesspeople to obey the law even in societies that fall short of ideal democracy and that are rife with economic injustice. Owners and managers of successful businesses have strong moral reasons to obey laws concerning resource allocation. Such laws include not only property law, but also tax laws, environmental regulations, and other laws that regulate businesses in competitive markets. The moral reasons to obey such laws apply even to laws that business leaders think unfair or inefficient, provided that the laws in question have reasonable, good faith defenders. (shrink)

Contemporary republicans have adopted a less-than-charitable attitude toward private beneficence, especially when it is directed to the poor, worrying that rich patrons may be in a position to exercise arbitrary power over their impoverished clients. These concerns have led them to support impartial public provision by way of state welfare programs, including an unconditional basic income (UBI). In contrast to this administrative model of public welfare, I will propose a competitive model in which the state regulates and subsidizes a decentralized (...) and nonstatist provision of support for the poor. This model will fix the historically objectionable features of private provision by having the state prevent collusion among private charities, deliver information to recipients about alternative sources of assistance, and give substantial grants to charities as well as tax incentives and vouchers to donors. I will contend that such an approach would do a better job of minimizing domination of the poor than traditional welfare states and may prove more politically feasible than a UBI, at least in the near term in certain national contexts. (shrink)

Minimum wages are usually assumed to be inefficient as they prevent the full exploitation of mutual gains from trade. Yet advocates of wage regulation policies have repeatedly claimed that this loss in market efficiency can be justified by the pursuit of ethical goals. Policy makers, it is argued, should not focus on efficiency alone. Rather, they should try to find an adequate balance between efficiency and equity targets. This idea is based on a two-worlds-paradigm that sees ethics and economics as (...) two inherently conflicting ways of thinking. We, however, believe that this view of the relationship between ethics and economics is fundamentally flawed and blurs our understanding of how an ethically responsible regulation of the labour market should be conducted. In drawing on an economic-ethical approach that resolves the antinomy between efficiency and equity, we show that ethics and economics are, in fact, two sides of the same coin and that minimum wage legislation can only be ethically responsible, if it is at the same time economically efficient. In other words, we can have our cake and eat it too. On the basis of our approach, we develop two simple game theoretical models for different types of labour markets and derive policy implications from an economic-ethical viewpoint. We suggest that under the assumption of perfectly competitive labour markets a tax-funded wage subsidy is preferable over minimum wages, as it makes everyone better off. If, however, employers have monopsony power in the wage setting process, the minimum wage is justifiable under certain conditions. (shrink)

Robotics and artificial intelligence are beginning to fundamentally change the relative profitability and productivity of investments in capital versus human labor; creating technological unemployment at all levels of the workforce; from the North to the developing world. As robotics and expert systems become cheaper and more capable the percentage of the population that can find employment will also fall; stressing economies already trying to curtail "entitlements" and adopt austerity. Two additional technology-driven trends will exacerbate the structural unemployment crisis in the (...) coming decades; desktop manufacturing and anti-aging medicine. Desktop manufacturing threatens to disintermediate the half of all workers involved in translating ideas into products in the hands of consumers; while anti-aging therapies will increase the old age dependency ratio of retirees to tax-paying workers. Policies that are being proposed to protect or create employment will have only a temporary moderating effect on job loss. Over time these policies; which will impose raise costs; lower the quality of goods and services; and lower competitiveness; will become fiscally impossible and lose political support. In order to enjoy the benefits of technological innovation and longer; healthier lives we will need to combine policies that control the pace of replacing paid human labor with a universal basic income guarantee provided through taxation and the public ownership of wealth. The intensifying debate over the reform of "entitlements" will be the strategic opening for a campaign for BIG to replace disability and unemployment insurance; Social Security; and other elements of the welfare state. (shrink)

The authors of the book have come to the conclusion that it is necessary to effectively use modern management mechanisms and development strategies of economic entities in order to increase the efficiency of their activities. Basic research focuses on diagnostics threat of bankruptcy, assessment of bioenergy potential, intellectual property, efficiency of corporate governance, use of information support, ensuring competitiveness of banking institutions, functioning of the tax system and its decentralization, assessment of the investment climate and investment risks, functioning of a (...) small business. The research results have been implemented in the different models of cluster structures, mechanisms for monitoring the quality of health care, predicting the convergence of economic development, innovative development models, and development strategies of economic entities in various sectors of the economy in the context of euro integration. The results of the study can be used in decisionmaking at the level of international business, ministries and departments that regulate the processes development of economic systems, ensuring stability and efficiency. The results can also be used by students and young scientists in modern concepts of the development of economic entities in the context of institutional transformations of the global environment. (shrink)

In the chapter, there is an analysis of sharing economy development in Poland. It concerns both the big players on the market like the most known Airbnb and Uber, as well as smaller, local initiatives, flourishing especially in the food sector. Sharing economy is not a normative concept and is defined differently depending on the subject to which it refers. However, the significance of the phenomenon is rising rapidly from year to year. Moreover, sharing economy brings many opportunities but also (...) creates a lot of unsolved issues, such as regulations, tax regulations, labour law, competition, which often can lead to conflicts between diverse groups of actors. The new, unregulated, by law, model of the economy in some sectors has caused a lot of confusion, leading to conflicts, as well as a feeling of inequality. (shrink)

Cartea prezintă modele de afaceri, management, analize și strategii care ajută la dezvoltarea și punerea în valoare a unei organizații, în contexte specifice economice, sociale, culturale sau de altă natură, prin elaborarea și implementarea unor planuri personalizate. Capacitatea unei organizații de a procesa informații este în centrul competențelor organizatorice și manageriale, iar strategiile unei organizații trebuie să fie proiectate pentru a îmbunătăți funcționalitatea și eficiența corporativă și, întrucât sistemele de management care furnizează această capabilitate au devenit formalizate și automatizate, competențele (...) sunt testate dur la mai multe niveluri. Organizațiile trebuie să fie capabile să învețe și să se adapteze în moduri care nu au fost niciodată atât de evidente înainte. Managementul strategic implică formularea și punerea în aplicare a obiectivelor și inițiativelor majore luate de conducerea de vârf a unei companii în numele proprietarilor, luând în considerare resursele și o evaluare a mediilor interne și externe în care organizația evoluează. El implică conceptele conexe de planificare strategică și gândire strategică. Prin analiza afacerii se identifică nevoile de afaceri și se stabilesc soluțiilor la problemele de afaceri. Soluțiile includ adesea o componentă de dezvoltare sisteme-software, dar pot consta și în îmbunătăţirea procesului, schimbarea organizațională sau planificarea strategică și elaborarea politicilor. CUPRINS: Afaceri - Formele de bază de proprietate - Clasificări - Management - - Restructurarea întreprinderilor de stat - Reglementări organizaţionale şi legislative - Evidenţa contabilă - - Procesul - Marketing - - Orientarea spre client - - Orientarea organizaţională - - - Comportamentul de turmă - - - Alte orientări - - Cercetarea în marketing - - - Mediul de marketing - - - Segmentarea pieţei - - - Tipuri de cercetare de piață - Publicitate - - Teoria publicităţii - - - Modele ierarhia-efectelor - - - Marketing mix - - Medii pentru publicitate - - Semiotica - - Efecte de gen în procesarea publicității - Inteligența în afaceri (Business intelligence) - - Componente - - Istorie - - Depozitarea datelor - - Comparație cu inteligența competitivă - - Comparație cu cercetarea analitică de afaceri - - Aplicații într-o întreprindere - - Prioritizarea proiectelor - - Factori de succes în implementare - - - Suportul afacerii - - - Nevoile afacerii - - - Cantitatea și calitatea datelor disponibile - - Aspect utilizator - - Date semistructurate sau nestructurate - - - Date nestructurate vs. date semistructurate - - - Probleme cu date semistructurate sau nestructurate - - - Utilizarea de metadate - Antreprenoriat - - Definiţie - - Decizii antreprenoriale - - - Antreprenoriatul ca o proiectare a relațiilor individuale/oportunități - - - Percepţia antreprenorială - - - Stiluri antreprenoriale - - Aspecte psihologice - Franciza - - Cele mai mari lanțuri de franciză - - Taxe și termeni contractuali - - Justificare și comutarea riscului - - Obligațiile părților - - Francize sociale - - Franciza logistică de la terți - - Franciza de evenimente - - Francize la domiciliu Managementul afacerii - Managementul informațiilor - - Aspecte teoretice - - - Teorii comportamentale și organizaționale - - - Teoria economică - - Managementul informațiilor strategice - - - Alinierea tehnologiilor și strategiilor de afacere cu managementul informațiilor - - - Un model de portofoliu contemporan pentru informații - - - Competențe pentru gestionarea calității informațiilor - - - Rezumat - - Operaționalizarea managementului informațiilor - - - Gestionarea schimbării necesare - - - Opera timpurie a lui Galbraith - - - Organizații matriceale - - Informații în sursă deschisă - - - Surse deschise pentru informații - - - Definiții pentru OSINT - - - Informații competitive - - - OSINT în afaceri - Managementul strategic - - Definiţie - - - Formularea - - - Implementarea - - - Diverse definiții ale strategiei - - Concepte și cadre - - - Analiza SWOT - - - Curba de experiență - - - Strategia corporativă și teoria portofoliului - - - Avantaj competitiv - - - Structura industriei și a rentabilitatea - - - Strategii competitive generice - - - Lanțul valoric - - - Competențe de bază - - - Teoria afacerii - - Gândirea strategică - - Planificarea strategica - - - Analiza mediului - - - Planificarea scenariului - - - Măsurarea și controlul implementării - - - Evaluarea - - Limitări - - Abordări pentru managementul strategic - - - Ierarhia de strategie - Managementul relațiilor de afaceri - - Tendințe în dezvoltarea MRA - - Prezentare generală și obiective - - - Ca disciplină - - - Ca rol organizațional - - - Ca model - - Ciclurile de viață ale MRA - - Principiile MRA - - - Măsurare și analiză - - - Scop - - - Reputație și încredere - - - Guvernare - - - Limite - - - Schimb și reciprocitate - Managementul relațiilor de intreprindere - - Instrumente și metodologii - Software de afaceri - - Tipuri de instrumente de afaceri Analiza afacerii - Tehnici de analiză de afaceri - - PESTLE - - Heptaliza - - MOST - - SWOT - - CATWOE - - Cele şase pălării în gândire ale lui de Bono - - Cinci "De ce" - - MoSCoW - - VPEC-T - - SCRS - Cercetarea analitică - - Cercetarea analitică vs. analiză - - Exemple - - - Optimizarea de marketing - - - Cercetarea analitică de portofoliu - - - Cercetarea analitică de risc - - - Cercetarea analitică digitală - - - Cercetarea analitică de securitate - - - Cercetarea analitică în software - - Provocări - - Riscuri - Evaluarea afacerii - - Standardul și premisa valorii - - Standardele de valoare - - Premise de valoare - - Elemente ale evaluării afacerii - - - Condițiile economice - - - Analize financiare - - - Normalizarea situațiilor financiare - - - Venituri, active și abordări de piață Strategia de afaceri - Cele trei procese ale strategiei în afaceri - - Formularea strategiei - - Implementarea strategiei - - Evaluarea strategiei - - - Adecvarea - - - Fezabilitatea - - - Acceptabilitatea - Planificarea strategică - - Procesul - - - Prezentare generală - - - Intrări - - - Activităţi - - - Ieşiri - - - Rezultate - - Instrumente și abordări - - Planificarea strategică vs planificarea financiară - - Critici - - - Planificarea strategică vs gândirea strategică - Gândirea strategică - - Gândirea strategică vs planificarea strategică - - Competențe de gândire strategică - Modele de afaceri - - Perspective teoretice și empirice ale modelelor de afaceri - - - Logica proiectării și coerență narativă - - - Complementarități ale modelelor de afaceri între firme partenere - - Clasificarea modelelor de afaceri - - - Cadrul V4 BM - - - Trecerea de la conducte la platforme - - - Modele de afaceri platformă - - Aplicații - - Proiectarea modelului de afaceri - - - Definiții ale modelului de afaceri - - Definiții ale proiectării sau dezvoltării modelului de afaceri - - - Evidențierea temelor de proiectare a modelului de afaceri - - - Evidențierea conținutului de proiectare pentru proiectarea modelului de afaceri - - Exemple de modele de afaceri - - - Model de afaceri clasic - - - Modele de afaceri colective - - - Modelul renunțării la intermediari - - - Modelul de vânzări directe - - - Modele de afaceri de distribuție - - - Modelul revânzării cu valoare adăugată - - - Primul plătește, apoi gratuit - - - Franciza - - - Modelul de afaceri în aprovizionare - - - Modelul de afaceri cu gratuități - - - Plătești ce poți - - - Plătești ce dorești - - Cadrele pentru model de afaceri - - Concepte înrudite Documente în afaceri - Planul de afaceri - - Audiența - - Conținut - - Prezentare - - Revizuirea planului de afaceri - - - Depășiri de costuri și scăderi ale veniturilor - - Probleme juridice și de responsabilitate - - - Cerințe de publicare - - - Limitări privind conținutul și audiența - - Planuri de afaceri deschise - - Utilizări - - Planul de afaceri pentru organizațiile non-profit - Elaborarea unui plan de afaceri - - Rezumatul - - Context organizațional - - - Declarația de misiune și modelul de afaceri - - - Statusul curent - - - Istorie - - - Echipa de management - - Planul de marketing - - - Stabilirea prețului - - - Managementul cererii - - - Distribuirea - - - Promovare și dezvoltare de brand - - Planul operațional - - - Planul de cercetare și dezvoltare - - - Planul de fabricație/de implementare - - - Planul de tehnologia informației și comunicațiilor - - - Planul de personal - - - Modelul alocării costurilor - - Planul financiar - - - Finanțarea actuală - - - Nevoile de finanțare - - - Planul de finanțare - - - Istoria financiară - - - Previziuni financiare - - - Evaluarea - - Analiza de risc - - - Evaluarea riscurilor - - - Planul de management al riscului - - Criterii de decizie - Planuri și strategii de marketing - - Procesul de planificare a marketingului - - Scopurile și obiectivele planificării marketingului - - - Planuri și programe detaliate - - Conținutul planului de marketing - - - Firmele mijlocii și mari - - Măsurarea progresului - - Analiza performanței - - - Analiza vânzărilor - - - Analiza cotei de piață - - - Analiza cheltuielilor - - - Analiza financiară - - - Folosirea planurilor de marketing - - Bugetele ca instrumente manageriale - - Strategia de marketing - - - O parte esențială a strategiei corporative generale - - - Tactici și acțiuni sectoriale - - - Tipuri de strategii - - - Modele strategice - Propuneri de afaceri - - Tipuri de propuneri - - - Propunerea solicitată informal - - - Propunerea nesolicitată - - Componente - - - Propunerea formal solicitată - - - Propunere de afaceri solicitată informal - - Gestionarea propunerilor de afaceri - - - Procesul de management al propunerilor - - Scrierea propunerilor - - - Propunerile interne - - - Contract de sursă unică - - - Format - - - Titlu - - - Rezumat - - - Declarația și Metoda - - - Buget - - - Informații biografice - - - Valori ale sponsorilor - - - Credibilitatea solicitantului - - - Logica propunerii - - - Psihologia propunerii - - Strategia de marketing - - - O parte esențială a strategiei corporative generale - - - Tactici și acțiuni sectoriale - - - Tipuri de strategii - - - Modele strategice Referinţe Despre autor - Nicolae Sfetcu - - De același autor - - Contact Editura - MultiMedia Publishing . 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Ideal carbon tax policy is internationally coordinated, fully internalizes externalities, redistributes revenues to those harmed, and is politically acceptable, generating predictable market signals. Since nonideal circumstances rarely allow all these conditions to be met, moral issues arise. This paper surveys some of the work in moral philosophy responding to several of these issues. First, it discusses the moral drivers for estimates of the social cost of carbon. Second, it explains how national self-interest can block climate action and suggests international policies—carbon (...) border tax adjustments and carbon clubs—that can help address these concerns. Third, it introduces some of the social science literature about the political acceptability of carbon taxes before addressing a couple common public concerns about carbon taxes. Finally, it introduces four carbon revenue usage options, arguing that redistributive and climate compensation measures are most morally justified. [Open access]. (shrink)

Population obesity and associated morbidities pose significant public health and economic burdens in the United Kingdom, United States, and globally. As a response, public health initiatives often seek to change individuals’ unhealthy behavior, with the dual aims of improving their health and conserving health care resources. One such initiative—taxes on sugar‐sweetened beverages (SSB)—has sparked considerable ethical debate. Prominent in the debate are arguments seeking to demonstrate the supposed impermissibility of SSB taxes and similar policies on the grounds that they interfere (...) with individuals’ freedom and autonomy. Commentators have often assumed that a policy intended to restrict or change private individuals’ consumption behavior will necessarily curtail freedom and, as a corollary, will undermine individuals’ autonomy with respect to their consumption choices. Yet this assumption involves a conceptual mistake. To address the misunderstanding, it’s necessary to attend to the differences between negative liberty, freedom of options, and autonomy. Ultimately, concerns about negative liberty, freedom, and autonomy do not provide strong grounds for opposing SSB taxes. (shrink)

Games have a complex, and seemingly paradoxical structure: they are both competitive and cooperative, and the competitive element is required for the cooperative element to work out. They are mechanisms for transforming competition into cooperation. Several contemporary philosophers of sport have located the primary mechanism of conversion in the mental attitudes of the players. I argue that these views cannot capture the phenomenological complexity of game-play, nor the difficulty and moral complexity of achieving cooperation through game-play. In this paper, (...) I present a different account of the relationship between competition and cooperation. My view is a distributed view of the conversion: success depends on a large number of features. First, the players must achieve the right motivational state: playing for the sake of the struggle, rather than to win. Second, successful transformation depends on a large number of extra-mental features, including good game design, and social and institutional features. (shrink)

The coronavirus disease 2019 (COVID-19) crisis ought to serve as a reminder about the costs of failure to consider another long-term risk, climate change. For this reason, it is imperative to consider the merits of policies that may help to limit climate damages. This essay rebuts three common objections to carbon taxes: (1) that they do not change behaviour, (2) that they generate unfair burdens and increase inequality, and (3) that fundamental, systemic change is needed instead of carbon taxes. The (...) responses are (1) that there is both theoretical and empirical reason to think that carbon taxes do change behaviour, with larger taxes changing it to a greater extent; (2) that undistributed carbon taxes are regressive but distributing the tax receipts can alleviate that regressivity (and, in many cases, make the overall effect progressive); and (3) that while small changes for increasing democratic decision-making may be helpful, (fundamental) change takes time and the climate crisis requires urgent action. [Open access] //// -/- La crise de lamaladie à coronavirus 2019 (COVID-19) devrait servir de rappel sur les coûts de la non-prise en compte d’un autre risque à long terme, les changements climatiques. Pour cette raison, il est impératif de considérer lesmérites des politiques susceptibles de contribuer à limiter les changements climatiques. Cet essai réfute trois objections courantes aux taxes sur le carbone : (1) qu’elles ne changent pas les comportements (2) qu’elles génèrent des charges injustes et augmentent les inégalités, et (3) qu’un changement fondamental et systémique est nécessaire au lieu de taxes sur le carbone. Les réponses sont (1) qu’il existe des raisons à la fois théoriques et empiriques de penser que les taxes sur le carbone modifient effectivement les comportements, et que des taxes plus élevées les modifient dans une plus grande mesure; (2) que les taxes sur le carbone non distribuées sont régressives,mais que la distribution des recettes fiscales peut atténuer cette régressivité (et, dans de nombreux cas, rendre l’effet global progressif); et (3) que, bien que de petits changements pour l’amélioration de la prise de décision démocratique peuvent être utiles, un changement (fondamental) prend du temps et la crise climatique exige une action urgente. (shrink)

The complexity and heterogeneity of causes influencing ecology’s domain challenge its capacity to generate a general theory without exceptions, raising the question of whether ecology is capable, even in principle, of achieving the sort of theoretical success enjoyed by physics. Weber has argued that competition theory built around the Competitive Exclusion Principle (especially Tilman’s resource-competition model) offers an example of ecology identifying a law-like causal regularity. However, I suggest that as Weber presents it, the CEP is not yet (...) a causal regularity. Instead, I argue that the scientific understanding in Tilman’s theory takes a different form. The theory explains through a structure I call “channeling explanation” which does not depend on deduction from general laws, but rather builds on constraints and trade-offs represented in state-space. Recognizing this structure supports the more general point that ecology and other so-called special sciences can reveal novel theoretical approaches to philosophy of science when approached with openness to their uniqueness. (shrink)

The authors examined cue competition effects in young children using the blicket detector paradigm, in which objects are placed either singly or in pairs on a novel machine and children must judge which objects have the causal power to make the machine work. Cue competition effects were found in a 5- to 6-year-old group but not in a 4-year-old group. Equivalent levels of forward and backward blocking were found in the former group. Children's counterfactual judgments were subsequently examined (...) by asking whether or not the machine would have gone off in the absence of I of 2 objects that had been placed on it as a pair. Cue competition effects were demonstrated only in 5- to 6-year-olds using this mode of assessing causal reasoning. (shrink)

Peer competition and peer cooperation can be intuitively seen as opposing phenomena. However, depending on multiple factors, they might be complementary. In a population divided into groups, for instance, members of each group may cooperate with their peers in order to compete with neighboring groups. Alternatively, they may compete with their peers as a means of choosing the best cooperative partners and demonstrate that they are reliable cooperative partners. For instance, if subjects can choose with whom they wish to (...) interact, this may create competition to be more generous or loyal than others. (shrink)

Soda taxes are controversial. While proponents point to their potential health benefits and the public projects that could be funded with their revenue, critics argue that they are paternalistic and regressive. In this paper, we explore the prospects for designing a just soda tax, one that appropriately balances the often-competing ethical considerations of promoting social welfare, respecting people’s autonomy and ensuring distributive fairness. We argue that policymakers have several paths forward for designing a just soda tax, but that the considerations (...) relevant to ethical policy design are more complicated than is sometimes acknowledged. (shrink)

All research is immersed in the competition for knowledge, but this is not always governed by fairness. In this opinion article, I elaborate on indicators of unfairness to be found in both evaluation guides and evaluation panels, and I spontaneously offer a number of rules of thumb meant to keep it at bay. Although they are explicitly offered to the Portuguese Foundation for Science and Technology (FCT) and in particular to the evaluation panel for Philosophy, Ethics and Religion of (...) FCT's fifth edition of their Individual Call to Scientific Employment Stimulus, here used as concrete illustrations of unfairness, my rules of thumb are guaranteed to promote fairness in the competition for knowledge in general. (shrink)

This paper explores the notions of competitive and noncompetitive value and examines how they both affect meaning in life. The paper distinguishes, among other things, between engaging with competitive value and participating in a competition; between competitive value and comparative value; between competing with others and competing with oneself; and between subjective and objective aspects of both competitive and noncompetitive value. Since any competitive value is also comparative value, the paper criticizes Harry Frankfurt’s claim that comparative value is just (...) a ‘formal characteristic of the relationship between two items’, from which nothing follows about their value or desirability. The paper also argues that, overall, noncompetitive value has the advantage overcompetitive value in terms of attaining meaning in life. Reasons for this claim include that: competitive value relates less than noncompetitive value to what is meaningful in life; competitive value is harder to attain than noncompetitive value; competitive value depends more than noncompetitive value on luck and on what other people do; and competitive value is more likely to lead to stress, hypocrisy, and aggression. (shrink)

In current legal and political atmospheres, when governments are embracing notions such as pollution prevention and the three ”R’s” – reduce, reuse and recycle, while discarding command and control types of regulatory enforcement, some may be surprised to learn that since 1971 Pennsylvania law has permitted the exemption of corporate assets from capital stock valuation for the purpose of paying capital stock taxes, if the assets are devoted to pollution control or abatement. Straightforward though the idea of tax exemption for (...) pollution control assets may seem, the execution of the statutory exemption, together with the regulation which was promulgated thereunder, yields a wide variety of hermeneutic fruit under the scrutiny of the judiciary and the advocacy of lawyers. (shrink)

In this article I maintain that a progressive and leftist carbon tax should be revenue-neutral through a dual policy package: first, it should use some revenues to offset price increases for the poor and middle classes; second, it should use the remaining part of revenues to lower taxes on labour income (both employed and self-employed income) for those below a middle-income threshold. I will briefly examine three reasons why such a revenue-neutral and dual-package carbon tax (RN-DP-CT) could (and should) become (...) central in the political agenda of the European Left – even though much of what I will suggest can reasonably hold also with respect to other countries. First, the tax wage on labour in the euro area is one of the highest in the world. Second, the revenue-neutral and dual policy package carbon tax will tax more capital that yields income without a proportional increase in labour demand, rather than capital that creates new job opportunities. Third, we live in societies that are highly unequal, hence I see no moral reason why a carbon tax reform should not aim, among other things, to take wealth away from the richest. (shrink)

The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem.

A great achievement makes one’s life go better independently of its results, but what makes an achievement great? A simple answer is—its difficulty. I defend this view against recent, pressing objections by interpreting difficulty in terms of competitiveness. Difficulty is determined not by how hard the agent worked for the end but by how hard others would need to do in order to compete. Successfully reaching a goal is a valuable achievement because it is difficult, and it is difficult because (...) it is competitive. Hence, both virtuosic performances and lucky successes can be valuable achievements. (shrink)

While COVID-19 vaccines provide light at the end of the tunnel in a difficult time, they also bring forth the complex ethical issue of global vaccine distribution. The current unequal global distribution of vaccines is unjust towards the vulnerable living in low-income countries. A vaccine tax should be introduced to remedy this. Under such a scheme, a small fraction of the money spent by a country on vaccines for its own population would go into a fund, such as COVAX, dedicated (...) to buying vaccines and distributing them to the world’s poorest. A vaccine tax would provide a much-needed injection of funds to remedy the unequal distribution of vaccines. The tax allows for a distribution that, to a lesser degree, reflects the ability to pay and is superior to a donation-based model because it minimises the opportunity for free-riding. (shrink)

The overall moral status of an option—whether it is required, permissible, forbidden, or something we really should do—is explained by competition between the contributory reasons bearing on that option and the alternatives. A familiar challenge for accounts of this competition is to explain the existence of latitude: there are usually multiple permissible options, rather than a single required option. One strategy is to appeal to distinctions between reasons that compete in different ways. Philosophers have introduced various kinds of (...) non-requiring reasons that do not generate requirements, even if they win the competition. This paper rejects two familiar versions of this strategy, one appealing to merely justifying reasons and one appealing to merely commendatory reasons. It offers a new account of how reasons compete that instead appeals to a sharp distinction between the reasons against an option and the reasons for the alternatives to that option. (shrink)

This paper explores the relations between self-esteem and competition. Self-esteem is a very important good and competition is a widespread phenomenon. They are commonly linked, as people often seek self-esteem through success in competition. Although competition in fact generates valuable consequences and can to some extent foster self-esteem, empirical research suggests that competition has a strong tendency to undermine self-esteem. To be sure, competition is not the source of all problematic deficits in self-esteem, and (...) it can arise for, or undercut goods other than self-esteem. But the relation between competition and access to self-esteem is still significant, and it is worth asking how we might foster a desirable distribution of the latter in the face of difficulties created by the former. That is the question addressed in this paper. The approach I propose neither recommends self-denial nor the uncritical celebration of the rat race. It charts instead a solidaristic path to support the social conditions of the self-esteem of each individual. The paper proceeds as follows. I start, in section 2, by clarifying key concepts involved in the discussion. In section 3, I identify ten mechanisms that support individuals’ self-esteem and impose limits on competition. I focus, in particular, on the challenges faced by people in their practices of work. In section 4, I outline prudential and moral arguments to justify the use of the proposed mechanisms. Section 5 concludes with remarks on the role of social criticism in the processes of change implementing the mechanisms. (shrink)

It has been argued that competitive elite sport both (i) reduces the humanity of athletes by turning them into beings whose sole value is determined in relation to others, and (ii) is motivated by a celebration of the genetically superior and humiliation of the weak. This paper argues that while (i) is a morally reproachable attitude to competition, it is not what competitive elite sport revolves around, and that (ii) simply is not the essence of competitive elite sport. Competitive (...) elite sport is an exploration of the physical and mental demands of sport. Finally, the paper explores a number of consequences of the different views of sport with respect to the problem of intersexual women. (shrink)

Competitive opportunity assumes limited positions of advantage. Making competitive opportunity equal without expanding opportunity would delay socialization for diminished expectations but have no advantages, thus possibly making a bad situation worse. Equal opportunity worth fighting for would be opportunity available to all non-competitively.

The role of competition in philosophy is not just a pedagogical concern, but also a feminist concern. Competitive philosophy in schools is intrinsically linked to Janice Moulton’s feminist critique of academic philosophy referred to as ‘The Adversary Method’. She argues that dialogue that emphasises adversarial methods of argumentation promote dominant notions of masculinity. Many philosophers and educators argue that this traditional ideal of masculinity and the adversarial mode of communicating are problematic for a variety of reasons. There has also (...) been a broad array of empirical research demonstrating gender differences in classroom dialogue, including girls feeling targeted by teachers and boys due to the culture established with competitive-type dialogues. There is a direct link between this research and the espousal of masculine Reason in education. More, this kind of Reason is one that is overemphasised in competitive dialogues, such as debates or competitive philosophy. There are three primary concerns for competitive philosophy. Firstly, that it disadvantages girls in particular by over-emphasising masculine attributes. Secondly, that it disadvantages all students, regardless of sex, by over-emphasising masculine attributes. And thirdly, that it undermines the values of the Philosophy for/with Children and the Community of Inquiry approach by, again, over-emphasising masculine attributes. Therefore, the concern for competition in philosophy is not just about pedagogy, it is about justice. (shrink)

Advances in neuroscience implicate reentrant signaling as the predominant form of communication between brain areas. This principle was used in a series of masking experiments that defy explanation by feed-forward theories. The masking occurs when a brief display of target plus mask is continued with the mask alone. Two masking processes were found: an early process affected by physical factors such as adapting luminance and a later process affected by attentional factors such as set size. This later process is called (...) masking by object substitution, because it occurs whenever there is a mismatch between the reentrant visual representation and the ongoing lower level activity. Iterative reentrant processing was formalized in a computational model that provides an excellent fit to the data. The model provides a more comprehensive account of all forms of visual masking than do the long-held feed-forward views based on inhibitory contour interactions. (shrink)

A book chapter (about 9,000 words, plus references) presenting an act-consequentialist approach to the ethics of climate change. It begins with an overview of act consequentialism, including a description of the view’s principle of rightness (an act is right if and only if it maximizes the good) and a conception of the good focusing on the well-being of sentient creatures and rejecting temporal discounting. Objections to act consequentialism, and replies, are also considered. Next, the chapter briefly suggests that act consequentialism (...) could reasonably be regarded as the default moral theory of climate change, in the sense that a broadly act-consequentialist framework often seems implicit in both scholarly and casual discussions of the ethics of climate change. The remainder of the chapter explores three possible responses to the threat of climate change: having fewer children to reduce the number of people emitting greenhouse gases; taxing greenhouse-gas (GHG) emissions (commonly called a “carbon tax”) to discourage GHG-emitting behavior; and reducing poverty to lessen personal, familial, and community vulnerability to the harms of climate change. (shrink)

We often think about competition as a foil to friendship as it seems to fundamentally compromise, even preclude norms of love. Indeed friendships can persist between rivals, but traditionally despite competitive fora. Competition between friends is often unavoidable and divisive; if left unchecked and unreconciled, the friendship is undermined. Questions about of how we ought to resolve this fraught dynamic persist; should we aim to compartmentalize and separate competition out of friendship, do we accept the “primacy” of (...) our social or professional ventures at the expense of our friendships, or are our competitive sensibilities better left unnamed, avoided, and unaddressed in friendships? My goal here is to argue for a model of friendship that proposes competition as a mechanism by which two friends might be unified, where the value of rivalry is not only useful as a means to enhance an end, but actually capable of engendering good in and of itself. (shrink)

Five arguments are presented in favour of the proposal that people who opt in as organ donors should receive a tax break. These arguments appeal to welfare, autonomy, fairness, distributive justice and self-ownership, respectively. Eight worries about the proposal are considered in this paper. These objections focus upon no-effect and counter-productiveness, the Titmuss concern about social meaning, exploitation of the poor, commodification, inequality and unequal status, the notion that there are better alternatives, unacceptable expense, and concerns about the veto of (...) relatives. The paper argues that none of the objections to the proposal is very telling. (shrink)

When a business has competitors that break a burdensome law, is it morally required to obey this law, or may it break the law to avoid an unfair competitive disadvantage? Though this ethical question is pervasive in the business world, many non-skeptical theories of the obligation to obey the law cannot give it a clear answer. A broadly Kantian account, by contrast, can explain why businesspeople ought to obey laws of a certain type even under competitive pressure, namely laws that (...) play a direct role in defining rights to use physical or financial resources free from substantial interference. Businesspeople must obey these laws even at the cost of allowing their businesses to fail and even when the acts proscribed are mala prohibita. This argument for obeying the law in competitive contexts has limited scope. Considerations of fairness or self-preservation may justify violating laws of other types under competitive pressure. (shrink)

This paper develops a novel competition criterion for evaluating institutional schemes. Roughly, this criterion says that one institutional scheme is normatively superior to another to the extent that the former would engender more widespread political competition than the latter. I show that this criterion should be endorsed by both global egalitarians and their statist rivals, as it follows from their common commitment to the moral equality of all persons. I illustrate the normative import of the competition criterion (...) by exploring its potential implications for the scope of egalitarian principles of distributive justice. In particular, I highlight the challenges it raises for global egalitarians' efforts to justify extending the scope of egalitarian justice beyond the state. (shrink)

Politics, Philosophy & Economics, Volume 21, Issue 2, Page 190-227, May 2022. There is a sense of fairness that is distinctive of markets. This is fairness among economic competitors, competitive fairness. We regularly make judgments of competitive fairness about market participants, public policies and institutions. However, it is not clear to what these judgments refer, or what moral significance they have. This paper offers a rational reconstruction of competitive fairness in terms of non-domination. It first identifies competitive fairness as a (...) distinctive claim, advanced within markets in turn characterized as antagonistic, instrumental and procedural. It distinguishes competitive fairness from a number of familiar ideals with which it might be confused: legitimate expectation, equality of opportunity, sporting fairness and economic efficiency. While many exponents likely assume competitive fairness can be explained in terms of one of these ideals, in each case there are significant objections to doing so. Instead, the paper argues that the most promising justification of competitive fairness is under the republican ideal of non-domination, which can reconstruct many of the intuitive judgments of competitive fairness that we make in particular cases. However, it concludes, this explanation makes it difficult for exponents to continue to emphasize competitive fairness, given diverse other risks of domination, and to other values, in markets. (shrink)

In this paper, I argue the importance of competition and cooperation cannot be denied as they both are instrumental in making any business transaction. Because two parties always set for themselves different priorities to a business transaction, business has been thought of in terms of competition. But cooperative action is also important, because in the case of cooperative activities the overall total is greater (though the outcomes differ) if we do cooperate than if we do not. Hence humans (...) form cooperative groups to compete for scarce resources. Those business firms, where employees take specialized, interdependent jobs and work together to compete in the free market, produce higher quality products and show greater work efficiency. Hence friendly cooperation is needed to compete more efficiently against other individuals or groups. It is for this reason people should value more in belonging to a group, practicing teamwork, helping others, etc. They should put more value on cooperation than competition though both competition and cooperation are natural to man. (shrink)

Environmental pollution and climate change have been considered the main environmental challenges affecting the world’s ecosystem, including that of South Africa. They cause poverty, land degradation, and health hazards. One of the leading causes and contributing factors of environmental pollution and climate change is carbon emissions into the atmosphere. As a way to curb these emissions, Carbon tax policy has been introduced in various countries, including South Africa. In 2019, a Carbon tax was introduced to assist South Africa in delivering (...) on the commitments made in the Paris Agreement in 2015. If the policy is effectively applied, it will raise revenues while reducing carbon dioxide emissions. Before and after introducing the Carbon tax policy in South Africa, there has been debate and discussion on its impact on the environment, economy, and society. Based on the debate and discussion, it has been observed that more attention is paid to the economic implications and benefits of the tax on South Africa than the ethical implications. Thus, this paper aims to contribute to the ongoing debate and discussion by ethically evaluating the Carbon tax policy in South Africa. (shrink)

We present a theory of cooperative-competitive intelligence (CCI), its measures, research program, and applications that stem from it. Within the framework of this theory, satisficing sub-optimal behavior is any behavior that does not promote a decrease in the prospective control of the functional action diversity/unpredictability (D/U) potential of the agent or team. This potential is defined as the entropy measure in multiple, context-dependent dimensions. We define the satisficing interval of behaviors as CCI. In order to manifest itself at individual or (...) team level, this capacity harnesses properties such as degeneracy, pleiotropy (pluri-potentiality), synergies, and metastability. Intelligence is embodied because intelligent behavior is deeply dependent on body functionalities, defined as entropy measures. We base our theory on three principles: (a) relativity of functional entropy/ information in agent (team)-environment systems, (b) tendency toward the satisficing level of D/U potential, and (c) tendency toward the non-decreasing D/U potential. The conjunction of these three principles provides existence of sub-optimal behaviors associated with CCI. First, we deal with the problem of how to reduce multidimensional behavior to a concept that accounts for the vast set of scenarios in which CCI is manifested. Secondly, we define and discuss the three interacting principles that underpin CCI behavior as well as providing an outline for a future CCI research program supported by agent￾based modeling and empirical research. Finally, we provide some preliminary practical issues that stem from the theory. (shrink)

This study contributes to the limited literature on VAT’s impact on student populations by assessing the financial strain on university students in Oman. The research provides novel insights into policymaking, suggesting VAT exemptions for essential educational goods and proposing financial literacy programs for mitigating the adverse effects of VAT which employs chi-square tests and regression analysis to quantify the financial effects of VAT on students' purchasing behavior, revealing that VAT negatively impacts purchasing power with a statistically significant p-value (< 0.05). (...) The findings highlight substantial financial strain on students, particularly those in lower-income brackets, prompting policy recommendations for VAT exemptions on essential educational goods and the inclusion of financial literacy programs aimed at helping students mitigate the tax's adverse effects. This study evaluates the financial implications of the Value Added Tax (VAT) introduced in Oman in 2021, focusing on its impact on consumer behavior among university students at A’sharqiyah University. Utilizing a quantitative methodology, including chi-square tests and regression analysis, and a sample of 53 students, the research investigates the effects of VAT on purchasing power and consumption patterns. The findings demonstrate a significant disruption to students' financial capacity, with the majority reporting challenges in affording essential educational materials. By contributing to the limited body of literature on VAT’s effects on low-income populations, this study provides valuable insights into how students rationalize their consumption and cope with increased financial strain. Policy recommendations include VAT exemptions for educational goods and the implementation of comprehensive financial literacy programs to help vulnerable groups manage the tax's adverse effects. (shrink)

(This is one of the essays to be included in a book examining the causes of day-to-day strife in the populations of modern democracies vying to live and assert the freedoms promised to them by systems of governance supposed and expected to represent them.) "The artisan of old, the artist, the researcher, the developer, and the scientist today have this in common, that in refining, perfecting and pushing the boundaries of their respective crafts, they cannot achieve satisfaction or adequately perform (...) without simultaneously and progressively adapting, re-configuring, developing, and continuously changing the techniques and approaches they employ together with the tools and parameters for gauging actual success within the realm that only rigorous acquaintance, imaginative freedom, cross-functional, multifaceted learning, and distributive interaction may allow.". (shrink)

In recent years, the practice of tax exemption for churches has become a source of open scrutiny, argument, and controversy on the part of both government and religious leaders. The study attempted to assess the main principles that government base on to impose taxes on its citizenry and to assess the tax exemption status of the churches in Ghana. Exploratory, descriptive and cross-section surveys were used to investigate and discover from respondent’s information on the topic to provide a report on (...) the background, facts, settings and concerns about the principles of taxation and the tax exemption status of churches. The study considered 120 people as its targeted sample of which 114 responded by the use of questionnaires. Also, descriptive analysis such as frequency and percentages were used to analyse the data. From the information gathered on the research, it was revealed that most Ghanaians representing 65.8% prefer the government to allocate taxes based on the benefits that taxpayers receive for paying taxes rather than the ability to pay or any other principle for the allocation of taxes. In addition, 57% of Ghanaians would like the religious organizations to enjoy their tax-exempt status despite allegation by critics that they are amassing wealth for themselves and not contributing to the development of Ghana. Some of the reasons given were that: churches are not profit-making businesses; churches contribute to the development of the nation; churches care for the people more than the government. Some of them concluded that failure to grant the church tax exemption may give room for the churches to engage in business activities. For those with the opposing view, some gave reasons such as: churches have become some sort of commerce; the churches have more money in this world; the payment of taxes by churches may as well boost the revenue of the government. Despite the various arguments, there was an agreement that the Ghana Revenue Authority should check the sales of rosaries, anointing oil, holy water, charge of consultation fees, as these should attract taxation. The paper recommends that Tax-Exempt Division should develop policies and administer tax exempt organizations (including religious organizations) laws. The division should be responsible for exempt organizations tax education and training to enable them understand their tax law obligations. This will improve tax compliance by the exempt organizations. (shrink)

This paper's purpose was to identify the key sources when formulating competitive advantages of hotel chains. The research assessed the financial activities performance included in annual hospitality industry reports and on their official websites; questioning of loyal and potential customers; the five-point Likert scale and the Pearson correlation coefficient were applied to understand the possible consumer reaction to a certain competitive advantage or its absence. The paper confirms the effectiveness of key sources used by management to win and retain competitive (...) advantages: despite strong dependence on the economic cycle phase etc., after the devastating crisis of 2007, 2008, but also to achieve sustainable growth. All the networks examined over the last decade have expanded their presence in international markets, diversified the portfolio of brands, increased the number of jobs and profits. It was also proved that the opinion of the final consumer is still not sufficiently taken into account in the assessment of the Pearson correlation coefficient (the latter allowed the authors to propose their own definition of the competitive advantage in the industry). The paper attempts for the first time to consider the competitive advantages of hotel chains from the point of view not only of theorists and business practitioners, but also with the view of the opinion of the services consumer; there were identified the discrepancies, which consideration would allow to increase the level of guest satisfaction and, accordingly, the efficiency of the hotel business. In future papers, the authors plan to verify the existence of a correlation between the degree of guest loyalty to a particular hotel network and the main financial results of its activities. (shrink)

Affirmative action is standardly pursued in relation to admissions to prestigious universities, in hiring for prestigious jobs, and when it comes to being elected to parliament. Central to these forms of affirmative action is that they have to do with competitive goods. A good is competitive when, if we improve A’s chances of getting the good, we reduce B’s chances of obtaining the good. I call this Competitive Affirmative Action. I distinguish this from Non-competitive Affirmative Action. The latter has to (...) do with non-competitive goods, e.g., being granted early parole or freedom from arbitrary arrest. I argue that some of the most prominent objections against affirmative action—in particular, the reverse discrimination objection and the merit objection—speak less against Non-competitive Affirmative Action. And that some of the most prominent arguments in favor of affirmative action, insofar as they justify Competitive Affirmative Action, also justify Non-competitive Affirmative Action. (shrink)

It is widely recognized that accurately identifying and classifying competitors is a challenge for many companies and entrepreneurs. Nonetheless, it is a paramount activity which provide valuable insights that affect a wide range of strategic decisions. One of the main challenges in competitor identification lies in the complex nature of the competitive relationships that arise in business envi- ronments. These have been extensively investigate over the years, which lead to a plethora of competition theories and frameworks. Still, the concept (...) of competition remains conceptually complex, as none of these approaches properly formalized their assumptions. In this paper, we address this issue by means of an ontological analysis on the notion of competition in general, and of business competition, in particular, leveraging theories from various fields, including Marketing, Strategic Management, Ecology, Psychology and Cognitive Sciences. Our analysis, the first of its kind in the literature, is grounded on the Unified Foundational Ontology (UFO) and allows us to formally characterize why competition arises, as well as to distinguish between three types of business competitive relationships, namely market-level, firm-level and potential competition. (shrink)

In this paper, I explain why people seeking to flourish together fairly in the im- perfect world we share today ought to support a universal carbon tax with no exception for international aviation. The argument proceeds in four steps. First, I provide a free-standing analysis of emissions behavior at the individual moral level. Second, I offer a picture of ideal and non-ideal coordination based mostly on Kantian social contract theory. Third, I argue that in a non-ideal context, moral signals about (...) right relation offer a coordinating fulcrum around which meaningful if only partly coordinated action is possible. Fourth, I apply these conclusions to the case of aviation exceptionalism, focusing especially on instances of incomplete, overlapping, partly coordinated climate actions. I conclude that these arguments together amount to a case for reversing the Chicago Convention and applying a universal carbon tax that does not exclude international flights, ending aviation exceptionalism. (shrink)

In October 2021, the Inclusive Framework of the Organisation for Economic Co-operation and Development (OECD) adopted a new international tax deal, which has been hailed as a major step towards a fair and effective global corporate tax system. In this article, we question this verdict. We analyse this deal on the basis of three complementary fairness principles: preventing free riding by multinational corporations (MNCs), respect for and promotion of the fiscal autonomy of countries, and the limitation of distributive and relational (...) inequalities. We argue that the tax deal is unlikely to lead to a substantial improvement in fairness. We do, however, welcome the deal’s recognition of the need to tax multinational corporations as unitary entities subject to a global minimum effective tax rate. We argue that this recognition creates opportunities for fairer reforms that should be pursued through a more inclusive global decision-making process. (shrink)

This chapter presents four arguments supporting an age-differentiated tax on bequests, that is, a tax rate on bequests that is varying with the age of the deceased. Whereas those arguments are based on various ethical foundations, and lead to an inheritance tax that can be either increasing or decreasing with the age of the deceased, our comparative analysis leads us to regard one of these arguments as more convincing than the three others: the argument supporting a bequest tax increasing with (...) the age of the deceased, on the grounds of the compensation of unlucky prematurely dead persons in a world of imperfect information. (shrink)

In this essay, Johannes Giesinger comments on the current philosophical debate on educational justice. He observes that while authors like Elizabeth Anderson and Debra Satz develop a so-called adequacy view of educational justice, Harry Brighouse and Adam Swift defend an egalitarian principle. Giesinger focuses his analysis on the main objection that is formulated, from an egalitarian perspective, against the adequacy view: that it neglects the problem of securing fair opportunities in the competition for social rewards. Giesinger meets this objection (...) by expressing two basic theses: First, he argues that Brighouse and Swift themselves fail to give an adequate account of fair competition; and, second, he shows that the adequacy view provides the theoretical resources to face this problem. (shrink)