The motivation to comply or not to comply is considerably influenced by beliefs, attitudes, and social representations of taxpayers. These subjective conceptualizations and evaluations are often not objective or true, but they determine how citizens construct their subjective reality. Attitudes, judgments, and behavior intentions eventually shape people’s behavior which is often more affected by what they think than by what actually is. We first explain what social representations are, how they are related to individual attitudes, and to what extent both (...) social representations and attitudes shape behavior according to the existing psychological literature. In the following section we present three of our own studies on taxpayers’ social representations of taxes and their attitudes towards tax evasion and tax avoidance. These empirical studies identify relevant differences in attitudes between different occupation groups: Self-employed entrepreneurs express less favorable views on taxes and the tax authorities and as a result feel more restricted and hindered in their work, while employed workers focus stronger on the exchange function between tax payments and the resulting provision of public goods. Despite the differences, in all occupation groups tax evasion is not perceived as a severe crime and tax evaders are even judged quite positively and as more intelligent than the typical tax payer. The most recent study suggests that tax evasion might not be evaluated as positive anymore as in earlier studies, but instead tax avoidance seems to be morally accepted and taxpayers engaging in tax avoidance are judged more positive than the typical taxpayer. (shrink)

Keine ausführliche Beschreibung für "Religionsphilosophie katholischer Theologie" verfügbar.

On many occasions, care givers are faced with problems in which “drastic” types of treatment seem clearly inappropriate but “lesser” interventions still appear to be advisable, if not indeed mandatory. In the hospital setting, examples are frequent: the demented elderly patient, still very much capable of brief social interactions and still able to enjoy at least limited life, who although clearly not a candidate for coronary bypass surgery is, nevertheless, a patient in whom an intercurrent pneumonia deserves treatment; the severely (...) retarded youngster in whom appendectomy seems clearly warranted but for whom long-term dialysis seems ill-advised. The examples are legion, and their variety defies an easy, stereotypical solution. Why, one may ask, is the treatment of intercurrent pneumonia or operating on an acute appendix “clearly indicated” while coronary bypass and long-term dialysis “clearly” are not? The reactions of care givers in the past have often consisted of attempts to give half-hearted treatment or to treat fully even against their better judgment. The lack of conceptual guidelines that might help sort out such problems has inevitably led either to an inflexible absolutism in which all possible treatment to sustain life or no treatment at all is given or has resulted in a pathetic attempt to act but act minimally with the hope that such actions will be ineffective. (shrink)

The major focus of the article is on Georg Forster’s mode of elaborating a “science of man” in its theoretical and cultural contexts. The study aims at identifying Forster’s distinct interests in the specificity of mankind and his interpretation of both the reasons for its diversity and its different stages of development. Forster, the article argues, used a historicized version of Enlightenment natural history in order to analyse man as a natural as well as a cultural being. At the same (...) time, put anachronistically, Forster constituted the reciprocity of physical and cultural anthropology. However, he differs from Enlightenment historical thinking in that he interprets history as a contingency. Finally, the article maintains that Forster deliberately conceived of the “science of man” as a multidisciplinary empirical science. (shrink)

The areas of interest of the scholar of religious studies, Karl E. Grozinger, are diverse. His research is concentrated on the religious and cultural history of Judaism throughout the ages: Israel in antiquity, the era of rabbinical traditional literature, philosophy of religion during the Middle Ages, the kabbalistic tradition, as well as Jewish thinkers and devout movements in contemporary times. On the occasion of Professor Grozinger's seventieth birthday, numerous scholars present the first fruits of their current research as a first (...) look into the tendencies of future research in Jewish studies. In accordance with this scholar's broad interests, the volume Jewish Lifeworlds and Jewish Thought, edited by Nathanael Riemer, is comprised of contributions to a wide variety of topics of Jewish cultural history.With contributions by Hermann Lichtenberger, Hanna Liss, Ronit Meroz, Yoav Elstein, Susanne Talabardon, Nathanael Riemer, Giuseppe Veltri, Dirk Westerkamp, Thomas Meyer, Daniel Jutte, Frederek Musall, Robert Jutte, J. Friedrich Battenberg, Admiel Kosman, Rella Kushelevsky, Elvira Grozinger, Simon Bronner, Avidov Lipsker, Jascha Nemtsov, Rebekka Denz, Micha Brumlik, Micha? Galas, Manja Herrmann, Hans-Michael Haussig, Anat Feinberg, Adam Lipszyc, Vivian Liska, Julius H. Schoeps, Edward D'browa, Ewa Geller, Manfred Voigts, Mordechai Lewy and Stanislaw Krajewski. (shrink)

This translation of four of Plato's dialogues brings these classic texts alive for modern readers. Allen introduces and comments on the dialogues in an accessible way, inviting the reader to re-examine the issues Plato continually raises.

The later Wittgenstein is notoriously hard to understand. His novel philosophical approach is the key to understanding his perplexing work. This volume assembles leading Wittgenstein scholars to come to grips with its least well understood aspect: the unfamiliar aims and method that shape Wittgenstein's approach. Wittgenstein at Work investigates Wittgenstein's aims, rationale and method in two steps. The first seven chapters analyse how he proceeds in core parts of the Philosophical Investigations: the discussion of the Augustinian picture of language, ostensive (...) definition, philosophical method, understanding, rule-following, and private language. The final five chapters examine his most striking methodological remarks: his repudiation of theory and non-trivial theses, and some core notions of his methodology: his notions of clarification, synoptic representation, nonsense, and philosophical pictures. The volume considerably advances discussion of the therapeutic aspects of his approach that are currently a focus of debate. This volume is an indispensable methodological companion to the Philosophical Investigations, useful to both specialists and students alike. Fischer, Erich Ammereller, Severin Schroder, Anthony Kenny, Oswald Hanfling, Cora Diamond, Hans-Johann Glock, Stuart Shanker. (shrink)

The historiographical concept "Enlightenment" has for a long time wavered between the idea of a single unified Enlightenment and the notion of multiple competing enlightenments. This volume revisits this seeming contradiction by asserting that the Enlightenment should be understood as a shared process of communication, seeking ways to accommodate and mediate rival ideologies and orient enlightenment projects towards the betterment of humankind. Taking the work of the eminent Enlightenment scholar Hans Erich Bödeker as their point of departure, the different (...) chapters seek to explore this perspective through specific case studies of political communication. Readers are offered a selection of Bödeker's texts never previously translated into English, along with a series of contributions from his former colleagues, students, and collaborators. In doing so the book displays the broad scope of Bödeker's own work, as well as the multiplicity of themes captured within the framework of the Enlightenment. Genres, modes, and strategies of communication are contrasted with the institutions and cultural practices underpinning them. In exploring the depth and scope of Bödeker's work, the volume pays tribute to a German tradition rooted in historical semantics, while at the same time querying its present state and its future. (shrink)