Abstract

Due to some unknown informants who offered illegally attained bank data on tax evaders to the German authorities, a fierce dispute has arisen as to whether or not the authorities are entitled to purchase these data. Now, the set of arguments in the dispute can be neatly subdivided into the two groups pro and contra, the former being consequentialist and the latter deontic. Hence, to solve the problem, one has to take a look at the conflict between consequentialist and deontic systems. Here, the conflict will be cast into a social choice paradox showing the impossibility of Paretian ethical decisions which is akin to Sen’s Liberal Paradox and which can be generalized to a paradox asserting the impossibility of Neutral ethical decisions. Because of the fundamental character of the conflict, all solutions will be in some way defective. But, as is argued in the last section, for instance the idea of voluntary declaration provides a strategically convincing solution, if it is combined with the threat of disclosing relevant information. Hence, an ethically insoluble problem may well have a strategic solution.