In addition to his Noble Prize-winning work in economics, Milton Friedman produced some of the most influential philosophical work on the role of government in a free society. Despite his great influence, there remains a dearth of scholarship on Friedman’s social and political philosophy. This paper helps to fill this large void by providing a conceptual analysis of Friedman’s theory of freedom. In addition, I argue that a careful reading of his arguments for freedom ought to lead Friedman, and like-minded (...) liberals and libertarians, to give absolute priority to his negative income tax proposal. A substantial basic income furthers effective economic freedom (on Friedman’s own understanding), redeems his central claim that markets enable cooperation without coercion, and enables him to address his lifelong interlocutors by mitigating concerns for the ways in which economic dependence and inequality undermine both freedom and democratic legitimacy. (shrink)

Drawing from both theoretical and empirical research, the literature on basic income (BI) is now voluminous, pronouncing both its merits and its limitations. Burgeoning research documents the impacts of un/conditional cash transfers and negative income tax programs, with many studies highlighting the effectiveness of these programs in reducing poverty, and improving a host of social, economic and health outcomes. We consider possible avenues for BI architecture to be adopted within Canada’s existing constellation of income security programs, (...) to the benefit of disadvantaged groups in society. Identifying key federal and provincial (i.e., Ontario) transfer and tax benefit programs, we highlight which programs might best be maintained or converted to a BI. While opponents decry the (alleged) exorbitant costs of BI schemes, we suggest that the existing approach not only produces an ineffective system—which actually engenders poverty and the health and social problems that accompany it—but an excessively costly one. (shrink)

We address the most fundamental yet routinely ignored issue in economics today: that of distributive impact of the monetary system on the real economy. By re-examining the logical implications of token re-presentation of value and Irving Fisher’s theory of exchange, we argue that producers of value incur incidental expropriation of wealth associated with the deflationary effect that new value supply has on the purchasing power of money. In order to remedy the alleged inequity we propose a value-added negative tax (...) (VANT) based on net individual contribution to the economic output, which is structured as a negative tax function geared to profits derived from eligible productive activities in consideration of their estimated deflationary impact. We show that an adequately optimised VANT can be non-inflationary and have zero net cost to the public. Furthermore, economic output stands to improve due to direct incentivisation of value creation, making the proposed scheme not only politically feasible but economically desirable. The proposal advances the principle of ‘fair money’, where all forms of economic value are attributed to their rightful owners prior to any positive taxation. (shrink)

How can libertarianism—which is thought to be hostile to any redistribution—support universal, unconditional cash transfers in the form of a Basic Income? Surprisingly, many vocal proponents of programmes similar to Basic Income—such as economist Milton Friedman, public intellectual Charles Murray, and eBay co-founder Pierre Omidiyar—are self-described libertarians. As this chapter demonstrates, these and other libertarian proponents are not deviating from libertarian thought: instead, they reflect the nuance and diversity of its theoretical foundations. To that end, this chapter explores (...) several justifications for a Basic Income grounded in libertarianism. By libertarianism, we mean a family of theories that emphasize the right of the individual to be free from coercion, a strong respect for private property rights and the free market, and a presumption that market distributions are just and should be disturbed only in limited circumstances. We argue that each variant of libertarianism justifies, but does not mandate, redistribution, although for differing reasons and at different levels. Because this conclusion runs counter to most readers’ impressions of libertarianism, this chapter focuses on making the libertarian case for redistribution. We further show that once one accepts the case for redistribution, providing such redistribution through unrestricted, unconditional cash transfers best reflects core libertarian principles. (shrink)

This article provides the findings of a quantitative and qualitative study of participants from the prematurely cancelled Ontario Basic Income Pilot in the Hamilton region. We compare our evidence with those of other large-scale experiments from the high-income countries between 1968 and 2019 to place OBIP’s findings in the context of evidence from randomized control experiments with similar policy conditions to Ontario’s. Our study identified a small decline in labour market participation, but improvements on a variety of quality-of-life (...) measurements. We hypothesize that OBIPs comparatively positive results on general well-being can be attributed to its: i) generous benefit rates relative to social assistance rates; ii) 50 percent take back rate; and iii) unconditionality; iv) broad well-being/welfare design. (shrink)

The classical liberal paradigm has always argued for strong economic freedom combined with limits on government power. But it has also been always openminded about using government programs to improve the society. These principles, if applied to today’s society, are simultaneously a criticism of “really existing” welfare state ideology – with its lack of economic freedom and its reliance on the expansive bureaucracy – but also an opportunity for reforming welfare states toward more freedom-based alternatives. There is a utopian potential (...) in classical liberalism. This book articulates how several strands of liberalism, including Austrian school liberalism and Chicago school liberalism, may support something like universal basic income (UBI). (shrink)

The political theory of the property-owning democracy can be seen as a way of overcoming the ideological conflict between individualism and collectivism. Rawls offers the contemporary reference-point for this theory. Rawls contrasted the ideal-type of the property-owning democracy with the ideal-type of a capitalist welfare state. However, the terms of that contrast are not well drawn and raise a number of questions, in particular regarding Rawls’s a priori specification of the welfare state. An inductively derived specification of ideal-typical welfare states (...) suggests that horizontal redistribution, in line with the principle of social savings, is more important than vertical redistribution. Rawls’s preference for a social dividend or negative income tax scheme can be contrasted with the use of social insurance, but the latter has a claim to instantiate Rawlsian ideals better than a social dividend. There is a potential problem with the pre-emption of private savings in the welfare state, but this turns out not to be troublesome empirically or conceptually. The irony of the discussion is that those who have interpreted Rawlsian theory as justifying the welfare state have the better of the argument, despite Rawls’s own views. (shrink)

Roy Morrison offers a compelling blueprint for building a sustainable ecological civilization by applying a smart, not painful, prescription to today's troubled industrial world. He calls for abolishing income taxes and instead taxing pollution, unlimited growth through trade in information, investing in jobs through a National Trust bank, and ending welfare and poverty through a negative income tax linked to national service.Eco Civilization 2140 is set in the small town of Warner in the year 2140 after the (...) great ecological crisis of the 21st century has passed. It is a peaceful time, where 150 years old is middle age, where virtual reality and the world wide web allows us to snorkel in the Great Barrier Reef from our living rooms and where we grow crops as inputs for nanotech production. "Eco Civilization 2140 is a brilliant, practical recipe for extricating ourselves from impending failure. This kind of imaginative thinking promises a blueprint for success." ?Phil Bosserman, author of More of Us Than You Think "Chock full of ideas of tomorrow that we can use today, Eco Civilzation 2140 is a remarkable work of imagination and vision."?Sonia Shah, author of Crude: The Story of Oil $12.95 / paperback / 114 pages / Writers Publishing Cooperative / 2006 / ISBN 1-930149-37-9.Roy Morrison is an energy consultant, writer and cooperative organizer. He is involved in pioneering work in developing wind hedges and was a former leader of the Clamshell Alliance that used non-violent action to oppose the construction of the Seabrook nuclear power plant. (shrink)

This paper critiques many of the leading popular and philosophical arguments purporting to show employers have a duty to pay a living wage. Some of these arguments fail on their own terms. Some are not really about a living wage. The best of them fail to show employers per se owe a living wage; at best, they should that governments should supplement market incomes though a negative income tax or some other redistributive device.

This article describes three utopian attempts to ameliorate the negative effects of income inequality that are less revolutionary than those of More and Bellamy. Rather than dispensing with money or gold, these three utopias modify existing institutions with the aim of lopping off the extremes of both wealth and poverty without upending the entire social and economic structure. Discussion includes Theodor Hertzka’s _Freeland_ (1891), Theodor Herzl’s _Altneuland: The Old New Land_ (1902), and H. G. Wells’s _A Modern Utopia_ (...) (1905). The three utopias provide potential solutions by undercutting causes of poverty and intergenerational wealth accumulation rather than by economic leveling, and by stressing a fresh start for each generation. The primary tools in this effort are education, universal healthcare, a safety net of basic income, fiscal transparency, confiscatory estate taxes, and common ownership of land. (shrink)

This chapter uses the main principle to explain why economic rights should be regarded as human rights. Property rights, contract rights, and other economic rights are a solution to the productive investment CAP. Property and contract rights are not defined a priori, but should be defined in a way that they will, as a practice, do the best job of equitably promoting life prospects. The chapter uses the main principle to explain the moral appropriateness of the contours of property rights (...) to both tangible and intangible property; exceptions to contracts, including unconscionability, implied warranties, strict liability, mandatory disclosure, bankruptcy; the replacement of caveat emptor with caveat venditor in win-win contracts; market economies; negative income tax; voluntary consent to economic and other transactions; prohibitions on slavery contracts; minimum wage legislation. The chapter contrasts his account with fair starting-point theories of justice, including Ronald Dworkin’s theory. He also contrasts his account with Richard Posner’s account of the common law in terms of economic efficiency. (shrink)

The article deals with the crisis of the German welfare system. Protestant churches are challenged by this crisis. Six challenges are discussed: Recognize facts. One fact is, that the economies of countfies like Germany cannot be separated from the trend of economic globalization. It is every country's position in global economic competition which determines the possible Ievel of its national welfare. A secend fact is, that the present old-age insurance system cannot be maintained. The third fact mentioned is the inconsistency (...) of the system of social security. Becoming open for economic thinking: Solidarity is not possible against but only in conformity with economic rationality. Understand the worldwide dimension of solidarity: lt is exactly economic globalization which promotes worldwide solidarity. Promote selfresponsibility: Those who are able to help themselves should do so more than before so that assistance for the helpless can be maintained. Stimulate innovations in the field of social policy: An example is the negative income tax. Protect the needy: This is indispensable, and it corresponds not only to christian convictions but also to the enlightened self-interest of a secular society. (shrink)

ABSTRACT: The conclusions on libertarianism Robert Nozick reaches are appropriate for a bygone era. In a modern market economy, libertarianism requires that employable people have the option of taking up a publicly provided income instead of employment. This is the only way to compensate the involuntarily unemployed that a market economy requires and to ensure that all employment is voluntary. Taxation on voluntary exchanges is unobjectionable because it alters prices, not property, and no one has a right to a (...) particular price. The best way to provide state incomes for the capable unemployed is through a negative income tax.RÉSUMÉ: Les conclusions de libertarisme que tire Nozick valent pour une époque révolue. Dans une économie de marché moderne, le libertarisme exige que les gens aptes au travail puissent opter pour un revenu de source publique plutôt que pour un travail. Voilà le seul moyen de compenser les sans-emploi involontaires que requiert l’economie de marché et de s’assurer que chacun travaille volontairement. Imposer les échanges volontaires est acceptable parce que cela affecte les prix, non la propriété, et que nul n’a droit à un prix prticulier. Le meilleur moyen pour l’État de fournir un revenu aux sans-emploi aptes au travail passe par un impôt sur le revenu négatif. (shrink)

In a number of works, James M. Buchanan set out a proposal for a ‘demogrant’— a form of universal basic income that applied the principles of generality and non discrimination to the tax and the transfer sides of the scheme and was to be implemented as a constitutional rule outside the realm of day-to-day politics. The demogrant has received surprisingly little scholarly attention, but this article locates it in Buchanan’s broader constitutional political economy project and shows it was a (...) logical application of his theoretical framework to the problem of inefficient and unfair welfare systems when reform to the basic institutions of majoritarian democracy was not forthcoming. The demogrant aims to end the problems of majority cycling and rent seeking that plague contemporary welfare states and therefore offers a model of welfare without rent seeking—a constitutional welfare state. We compare Buchanan’s demogrant model to other universal basic income and negative income tax models and consider the most important criticisms. We conclude that rescuing the demogrant model from relative obscurity would be a fruitful future task of applied constitutional political economy and public choice. (shrink)

Classical liberals have a long and convoluted history with the welfare state. Welfare policy has engaged liberals ever since the debates round poor relief, land ownership, and distributive justice in authors like John Locke, Thomas Paine, Herbert Spencer, and Henry George. However, the majority of the welfare state debate, from David Hume and Adam Smith to Milton Friedman and Richard Epstein, has been conducted primarily on the basis of rule-consequentialist reasoning, weighing the expected (long-term) costs and benefits of different institutional (...) rules. Classical liberals tend to be primarily concerned with welfare in the “happiness of individuals” sense and only secondarily with welfare in the “government handout” sense. This necessitates an investigation into the expected benefits and costs of various institutional rules and social policies. As a result, any disagreements about the best institutional pathway forward must be settled through comparative institutional analysis. Today, it seems to me that the classical liberal perspective must choose between two alternative pathways, each of which has its pros and cons, and each of which seems compatible with the abstract and general rules of the market society: 1) The Minimally Redistributive State based on a classical liberal constitution supported by robust market institutions and a civil society mosaic of polycentric mutual aid networks; or 2) The Welfare State of Law which, in addition to all of the above, adds a few carefully rule-bound and market-conforming redistributive mechanisms, the most important of which is the robust guarantee of something like a conditional minimum income scheme or an unconditional UBI/NIT scheme. In addition, the 3) “Third Way” models of the Social Market Economy and the Free Market Welfare State are also sometimes included as a third option. (shrink)

In a previous article I argued that tipping facilitates tax evasion, hurts employees’ financial security in the long run, and is a form of negative externality imposed by wealthy people on the rest of society. In this Article I try to understand the reasons for the greater popularity of the norm in the U.S. compared to other countries, suggesting it may be related to the U.S. cultural preference for linking redistribution with work requirements, relatively high income inequality and (...) consumerism. To that end, I further develop the negative externality argument suggested in the previous article by looking at trends in income inequality in the U.S. and by interpreting the global distribution of the norm through the prism of my inequality/negative externality argument. I then look at the tax treatment of tips in various countries in search of a pattern that supports the differences in social norms. (shrink)

ABSTRACTThe increasing recognition of the negative impact of income inequality has highlighted the importance of taxation which can function as a redistributive mechanism. Previous critical social psychological research found that talk about restricting the welfare state, that is funded through tax, is formed of ideology that supports the maintenance of income inequality. Therefore, this research explores how speakers use talk about tax to justify income inequality during a UK BBC radio discussion, ‘Moral Maze: The moral purpose (...) of tax’ which involved public figures discussing the role of tax. This programme was analysed from a critical discursive psychological perspective. It was found that two contrasting constructions of tax were presented: tax as a collective responsibility or tax as an individual burden, whereby speakers drew on social justice and individualistic ideology respectively. Arguments for high tax rates are problematic due to the acceptability of inequality in a meritocracy. By presenting wealthy individuals as more deserving than the less affluent, arguments for higher tax come to be challenged. (shrink)

Tobacco is a significant product providing considerable economic benefits to countries worldwide, while its increased consumption causes health and socio-economic losses for smokers and non-smokers. This paper constructs a decomposition system of tobacco taxation: the population aging factor is included in the influencing factors of personal tax, and personal tax revenue is regarded as the product of tax structure, macro tax burden, regional economy, reciprocal aging, and the elderly population. This article conducts an empirical study on the relationship between taxation (...) and economic growth. The estimated coefficients of business tax and corporate income tax are significant at the significance level of 0.1, with a consumption tax and time-variable coefficients reporting a 0.02 level of significance. The T statistic value and the explanatory degree of the variables involved in the model to the explained variables are also very high, reaching more than 95%. We find that increasing the macro tax burden negatively impacts economic growth. Therefore, the study suggests that for fostering the industry’s economic growth, the country needs to ensure the optimal macro tax burden of 17.5%, with different types of taxes influencing economic growth. Personal tax reform should pay attention to the phenomenon of aging, adjust the tax structure to increase personal tax income, provide policy support and guarantee for the elderly labor force, and encourage the re-employment of silver-haired people to alleviate the adverse impact of aging on taxation. (shrink)

With the advancement of marketization, China has achieved rapid economic growth and economic class differentiation. This research analyzes the data from China’s livelihood survey, divides the urban Chinese into five socio-economic classes, and tests their preferences and tendencies for income redistribution. It obtains the general attitude differences in subsidy policy and income inequality during COVID-19. Our conclusion are consistent with the existing literature to a great extent; that is, personal factors play a crucial role in the attitude of (...) Chinese citizens. In the analysis of situational factors, the results show that the higher the level of marketization, the people are more likely to have stronger negative emotions about subsidy or redistribution policies. Further analysis shows that people with the lowest income are susceptible to the fact that income inequality has become significant and show a strong willingness to support the government’s redistribution policy. In contrast, middle-class people tend to favor the government’s redistribution policy, although they will not benefit much from the redistribution policy. Therefore, they lack the motivation to support the government in vigorously implementing the subsidy policy. Significantly, high-income people are indifferent, as they lack such motivation even more. The difference in redistribution preferences between upper-class and lower-class groups signals polarization in Chinese society, especially income redistribution. (shrink)

A drastic change in economie and monetary policy, which started in 1982, has up to now resulted in a normalisation of the rate of inflation and the balance of payments. However, the growth rate of GNP is still low and unemployment high. Budget deficits, public debt and related interest payments are in proportion to GNP between the highest in the industrialised world. Economic events and political constraints hampered the efforts of the government to restore the situation. In 1986 a new (...) plan was introduced and approved by Parliament, confirming an important cut in public expenditures. The existing burden of taxation already leads to a series of negative effects and a small open economycannot stay indifferent against the international movements towards lower taxes. So a tax reform in Belgium can only mean a restructering, leading to a decrease in personal income tax, largely compensated by an increase in indirect taxes. Further cuts in primary public expenditures will be unavoidable, but have to take into account, more than in the past, the repercussions on economie evolution in the long run. (shrink)

Photo by Alex Guillaume on Unsplash Introduction The problem of climate change raises some important philosophical, existential questions. I propose a radical solution designed to provoke reflection on the role of humans in climate change. To push the theoretical limits of what measures people are willing to accept to combat it, an extreme population control tool is proposed: allowing people to reproduce only if they make a financial commitment guaranteeing a carbon-neutral upbringing. Solving the problem of climate change in the (...) long run by halting the procreation of human beings is controversial. In the absence of human beings and consequent climate change, other animals and plant species would benefit from an atmosphere more conducive to prolonging their existence and even improving their ability to thrive. If someone were to invent something to reverse the effects of climate change and improve animals’ lives, then human beings’ presence would be justified by the invention. Whether the propagation of the human species is beneficial to anyone or anything but human beings themselves is difficult to answer. Perhaps human beings are unfit to tackle this issue, being unable to judge it objectively. Managing Procreation: An alternative to Piecemeal Approaches Measures aimed at reducing greenhouse gases by nudging individuals and corporations may have a positive effect, but if their behavior is not climate neutral, they continue to contribute to climate change. Consequently, as long as the number of people increases, reducing greenhouse gases is at best a mitigation tool. If humans could rely solely on renewable energy, decreasing the population arguably would not be necessary. Significantly reducing the number of people appears to provide a solution to both problems: people who do not exist do not contribute to climate change, and renewable energy could meet the demand of a smaller population. One option is to let only those who produce the problem pay for its solution. One could determine the expected annual emission of greenhouse gases per person, assuming an average life expectancy, and calculate the costs to compensate them by, e.g., installing extra solar panels. Those expected costs could then be paid by the parents of each new person annually over the first eighteen years of that person’s life by dividing the total expected costs by eighteen. There are also practical difficulties. It would be difficult to determine the payment necessary. What should be done if a child has been born whose parents cannot afford to pay? In addition, child benefits could be canceled, contrary to recent incentives for child births instated in Italy,[1] where additional benefits will be made available to pay for childcare, and Hungary,[2] where women with four children or more will be exempted for life from paying income tax. A transition period could exist once the policy has been adopted, since it would be unreasonable to confront those who are already pregnant with costs they could not reasonably have expected. While the analysis is both hypothetical and theoretical, the impracticality is a noteworthy obstacle. There are several practical issues that cannot be addressed here, like the difficulty of calculating the added negative effects of each new individual and the unlikelihood that many citizens will support politicians who propose adopting policies that discourage having children. The upshot of what I have proposed is that climate change can be solved in the long run without financial costs to society as a whole, notwithstanding the transitional measures that would bring costs with them. Managing Procreation to Reduce Suffering Should this be deemed too harsh a stance, it is important to consider the basic issue of whether it is justified to introduce measures to reduce the number of people in an already overpopulated world, especially if climate change leads to additional suffering. One need not agree with Benatar, but his perspective must at least be taken seriously: It is curious that while good people go to great lengths to spare their children from suffering, few of them seem to notice that the one guaranteed way to prevent all the suffering of their children is not to bring those children into existence in the first place.[3] Benatar argues that non-existence is preferable to existence,[4] which raises the question why new people should be created at all. Those who question whether this planet will be habitable for future generations presuppose that such generations will exist. If people are not brought into existence, they may be said to be deprived of what life has to offer, but life must not be presupposed to be something positive. Whether this is the case in fact merits an inquiry of its own. A solution to the problem of climate change despite an increased population does not equate to a positive outcome since it merely means that something negative is removed. After all, solving the problem is not a means to an end, but a means to a means, the latter means being a means to a happy life, which does not automatically ensue from a solution to the problem. Benatar, as an anti-natalist, argues that procreation is morally wrong. His basic idea is that there is an asymmetry between pleasure and pain and that the pleasure that is not experienced by someone because that person does not exist is not something bad whereas the absence of pain that is not experienced – for the same reason – is something good.[5] Accordingly, “The reason why we do not lament our failure to bring somebody into existence is because absent pleasures are not bad.”[6] One may question whether such a perspective suffices to prove that coming into existence is always a harm, but the assertion that coming into existence exposes a new being to potential harm is clear. Objections A drawback of the proposed radical solution, placing the financial impediment on procreation, is that it will not solve climate change in the short run. A significant drop in the number of people may have a positive effect in the long run, but for now the behavior of the people in existence is the problem. Other climate change mitigation policies would necessarily continue. Additionally, there are important practical reasons to continue to procreate. The benefits for the elderly are paid for by the labor force. It is a problem that new generations are created as mere means to benefit older people. Perhaps more troubling, a pyramid scheme is created: by the time those people have themselves become old, a new labor force must have been brought into existence, a process that must presumably continue. If a consideration for people in developing countries to have children is that they cannot provide for themselves at an advanced age, while benefits are either lacking or insufficient, developed countries could collectively fund a pension scheme.[7] This may be low-cost if it is tailored to the living standard in the countries in question and given the life expectancy. Such a pension scheme should be predicated on the countries’ efforts in reducing the birth rate. If the labor force decreases, the economy may suffer. The focus on economic growth is arguably one of the causes of climate change, but if the number of people is reduced, the living standard does not have to be compromised, since the economy can then still grow. If fewer people began to use natural resources and nonrenewable energy at higher per capita rates, then the procreation might not be beneficial to the climate. It would need to be accompanied by regulations on use. One may also object that only wealthy people will be able to afford children. This is correct, but there is no right to have a child one cannot afford. The right to procreate does not entail the right to have as many children as one wants.[8] Yet in many countries, like the United States, it is a fundamental right that is constitutionally protected. There are numerous social, emotional, and even biological reasons why people choose to procreate. These may include the joy of having a family, the hope that children may bring in society, and the intergenerational transference of knowledge. People may have a strong desire to raise children or even a religious duty. If someone procures a sports car that is highly polluting, it would be justifiable to impose a tax in such a case. Many taxes and fines are imposed on corporate polluters. Procreation is significantly different but if the issue is regarded with some distance, then a climate change prevention tax could be appropriate. Some may argue that raising children is expensive already, which nonetheless does not deter people from having children. The tax I propose would be additional and specifically dedicated to carbon neutrality, but it would be difficult to predict whether it would discourage procreation. One last objection may be that for those now dedicated to sustainability for preserving the earth for the sake of future generations, there would be little or no incentive to continue any climate change mitigation efforts at all. If they sense they cannot afford to procreate, they may simply use every natural resource rather than save the earth for animals or for next generations. In a democracy, this problem does not exist if the majority can afford to procreate and agree with legislation on the basis of which such behavior is discouraged or punished. CONCLUSION Prior to their existence, there is no obligation to bequeath the earth to next generations. Such generations will only exist if they are actually created, and there is no obligation to create them. The lack of existence should not be confused with harm. Climate change provides an important reason to stem overpopulation. Ironically, fast rates of procreation may lead to the earth becoming uninhabitable for humans altogether. The radical solution that has been proposed here is an unrealistic scenario. For now, the average global birth rate is just over 18 per thousand people, but there is a need to ensure that the number of people is not greater than the planet can endure. While it is better to prevent problems than to solve them, the interest in procreation and its associated joys, usefulness, and cultural value make mass reduction in the population unlikely. Some countries have smaller average family size than others and can act as models for reducing population in a less radical way. The need to continue efforts to reduce climate change persists. Whether it would curb population growth or not, an additional financial burden applied to neutralizing each person’s offspring’s carbon footprint provides a meaningful thought exercise that could help alleviate the pressure on current climate mitigation strategies. [1] The Local Italy, How Italy’s new ‘Family Act’ aims to increase the plunging birthrate, https://www.thelocal.it/20200612/what-you-need-to-know-about-italys-new-family-act/. [2] BBC, Hungary tries for baby boom with tax breaks and loan forgiveness, https://www.bbc.com/news/world-europe-47192612. [3] David Benatar, Better never to have been, 6. [4] David Benatar, Better never to have been, 44, 58. [5] David Benatar, Better never to have been, 14, 30, 38. [6] David Benatar, Better never to have been, 35. [7] Alastair Leithead, “Can Niger break out of its cycle of poverty?”, https://www.bbc.com/news/world-africa-41018081; Sebastien Malo, “Fewer children, fewer climate risks? Niger ponders a controversial option”, https://www.reuters.com/article/us-niger-climate-change-familyplanning-idUSKBN1WM11E. [8] Sarah Conly, “The Right to Procreation: Merits and Limits,” American Philosophical Quarterly 42, no. 2 : 105-115, 105, 106. (shrink)

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

This is a reproduction of the original artefact. Generally these books are created from careful scans of the original. This allows us to preserve the book accurately and present it in the way the author intended. Since the original versions are generally quite old, there may occasionally be certain imperfections within these reproductions. We're happy to make these classics available again for future generations to enjoy!

The United States, unlike most developed countries, continues to use the marital couple as the taxable unit for its income tax. This continued use of the marital unit— like its original establishment —rests on cultural preferences. This Article suggests that the roles of marriage, religion and taxation in America are essential factors in America’s retention of the marital unit. Part I examines the distinctive contribution marriage — especially the traditional single-earner breadwinner marriage — makes to the political life of (...) the country. Part II explores the similar role of religion. Part III describes some congressional efforts over the past two decades to aid, ostensibly, married couples through the income tax. Part IV concludes that although these actions have not been the most effective or efficient means of helping married couples, they nevertheless serve an important expressive purpose. Tax has been the arena for many political issues since the founding of the nation. Consequently, congressional actions and rhetoric regarding the income tax’s "marriage penalty" reinforce the marital unit/joint return and reaffirm — even if only symbolically — a national commitment to marriage as instrumental to American democracy. (shrink)

The Pathways Commission calls on accounting educators to develop students’ skills in ethical judgment and decision making, but there is uncertainty about how best to accomplish this task. We test if participation in Volunteer Income Tax Assistance programs is positively associated with students’ ethical judgment and decision making. Using a questionnaire administered to students participating in VITA and students not participating in VITA at seven universities, we form multiple measures of students’ ethical judgment and students’ ethical decision making. Regression (...) analyses reveal that VITA participation is positively and significantly associated with ethical judgment and, in certain cases, is also positively and significantly associated with ethical decision making, even after controlling for other determinants including completion of ethics courses. We conclude that VITA programs can be effective educational interventions to promote ethical development in students. Our study adds to the growing literature on positive student outcomes associated with VITA participation, provides empirical evidence to support the tenets of situated learning and service-learning theories, and contributes to the development of effective ethics education. (shrink)

Tax law is a technical area of law which does not seem to be culturally specific. It is thus seen as easily transferable between different societies and cultures. However, tax law is also based on definitions and notions which are not universal. So, is tax law universal or particular? Is it indeed easily transferable between different societies? And in what ways does tax law reflect ethnic or cultural rather than economic differences? This Article seeks to answer these questions by analyzing (...) one specific example — the history of income tax legislation in Mandatory Palestine. This history reveals the dual nature of income taxation. On the one hand, the Income Tax Ordinance which was enacted by the British in Palestine in 1941 was based on a one-size-fits-all colonial model, and the lawyers involved in its enactment, in Palestine and in the Colonial Office in London, made relatively little effort to adapt it to local conditions. On the other hand, other actors — the officials, politicians and businessmen involved in the initial debate about the imposition of income taxation in Palestine in the 1930s, and the administrators involved in the application of the specific rules of the Ordinance after it was enacted in the 1940s — were aware of the need to adapt the law to the specific conditions of Palestine. Thus, while on a formal level the Ordinance seems to represent a process in which the tax law of Palestine converged with that of other British colonies, once we expand our framework and examine not just law in the books, but also law in action, and actors such as politicians and administrators, we discover that particular local conditions were an important factor in the enactment and application of the Palestine Income Tax Ordinance. The study of the process of transplantation, the Article concludes, should therefore focus not only on the formal norms being transplanted, but also on the role of the different non-legal actors involved in the process. (shrink)

Brain drain critiques and human rights advocates have conflicting views on emigration. From a brain drain perspective, the emigration harms a country when emigrants are skilled and the source country is poor. From the human rights perspective, the right "to leave any country, including one's own" is a fundamental right, protected for all, whatever their skills. Is the concern with poverty and social justice at odds with the right to emigrate? At the beginning of the l970s, the economist Jagdish Bhagwati (...) replied in the negative. He imagined a tax on the income earned by the skilled migrants in the destination country, to the benefit of the source country. He thus sought to reconcile the right to emigration and the brain drain effects. -/- This article argues that there is no need to tax skilled migrants in order to reconcile the right to emigration and social justice. Social justice is not incompatible with the right to emigration but rather with restrictions on mobility. If it is both the case that equal opportunities are a minimal requisite for social justice, and that access to opportunities implies freedom of movement, as I shall argue, then the brain drain criticism doesn't satisfy the minimal requirements of social justice. -/- The article is divided into three parts. Each part rejects one of the possible justifications of the Bhagwati tax, that is, as a way, for skilled migrants, (i.) to compensate the welfare loss occasioned to their country of origin; (ii.) to discharge for their obligation to the national community when it publicly financed their education; and (iii.) to compensate for the resulting inequality of opportunities between themselves and their non-migrant compatriots. (shrink)

This Article argues that when credit suppliers market and advertise their credit products, they utilize and enhance consumers’ cognitive biases, particularly their optimism bias and illusion of control. We apply the concept of manipulation to this practice. The biased and manipulated debtors attribute unrealistically low probability to negative life events, such as job loss, illness, accident or divorce, and high probability to positive life events. As a result of the manipulation, the biased debtors are triggered to borrow more than (...) they would have borrowed otherwise. This additional borrowing may contribute to the default of these debtors and to their eventual bankruptcy. Empirical studies of the causes of bankruptcy show that before their default, bankrupts have often experienced negative life events that decrease income, increase expenses, or both. The bias and its manipulation justify legal intervention. The Article discusses various justifications for legal intervention and offers tentative and partial prescriptions for intervention. It analyzes the comparative advantages and shortcomings of ex ante intervention, in the form of regulation of credit marketing practices and credit contracts, of tax and insurance, and ex post intervention, at the bankruptcy stage. Its main contribution is in bringing together bodies of literature on cognitive biases, consumer decision making, lifecycle, social influence, advertising and marketing, behavioral law and economics, economic analysis of bankruptcy and socio-legal studies of bankruptcy. By combining these bodies of literature, the Article provides a new perspective on bankruptcy and credit and offers a promising framework for future work. (shrink)

In Social Life and Moral Judgment, author and philosopher Antony Flew examines the social problems induced by the mature welfare state. Welfare states make ever-increasing financial demands on their citizenry, yet the evidence clearly supports that such demands are not sustainable. In this superlative collection of thematic essays, Flew investigates and explains why this is so, and calls for a return to individual responsibility. The first essay establishes the philosophical basis for his argument. "Is Human Sociobiology Possible?" answers its titular (...) question in the negative, asserting that we are all members of a peculiar type of creature that can, and therefore must, be responsible for whatever choices between various courses of action or inaction that are open to us as individuals. In other essays, Flew shows how state welfare systems inevitably corrupt and demoralize their citizens by encouraging ever-more people to apply for welfare entitlements and reducing the incentives to avoid or escape the conditions warranting those entitlements. He investigates the origins of this new kind of welfare entitlement, and shows how very different what politicians and public sector employees produce is from what these people claim to be producing. Flew shows that the drive for "social" justice appears to require that the justly acquired income and wealth of all citizens should be progressively taxed away or supplemented by the state so that the eventual result is more, though never perfect, equality. This objective, he asserts, must be radically distinguished from old-fashioned, without prefix or suffix, justice. It was this type of justice Adam Smith referred to when he famously said that it is a virtue "of which the observance is not left to the freedom of our wills" but "which may be extorted by force." Flew question the aims of those who would discredit wealth creators and wealth-creating investment, showing that these are the same people who promote the rising "progressive" taxation needed to finance expenditure in the growing welfare state. Social Life and Moral Judgment is a timely critique, one that will be appreciated at a point in history when governments on both sides of the Atlantic have begun to describe spending on state health, social, education, and welfare services as investments, instead of mechanisms to achieve social justice. (shrink)

Relationships are studied between the non-observed economy, income inequality, corruption, social capital measured as trust, and various institutional quality, policy, and macroeconomic variables for a global data set of countries for two time periods accounting for social interactions. Tentative support is found for positive relations between the non-observed economy and income inequality, the non-observed economy and corruption, and a negative relation between corruption and trust. No significant relation was found between the nonobserved economy and tax rates, contrasting (...) with previous studies finding significant relations of opposite signs. Data difficulties and weak robustness tests suggest limits to our results. (shrink)

The Organization Department of the Communist Party of China announced the Opinions on Further Regulation on Party and Political Leaders and Cadres Working Part-Time in Enterprises to force the resignation of government officials holding the position of independent director in listed companies. This paper empirically examines the impact of the GID resignation on firm performance using a difference-in-differences model, which is an exogenous event with a “natural experiment.” The study finds that after the promulgation of the Opinions, firms that lose (...) some of their political resources and their corporate performance decreases significantly compared to firms that do not experience GID resignations. A good external governance environment, while somewhat weakening, is not sufficient to offset the negative impact of the loss of political resources on firm performance. This paper further explores the mechanism by which the GID resignation affects firm performance: one important way in which the resignation of GIDs cause the loss of political resources on which the firm's development depends is that the loss of the firm's tax benefits after GID resignation directly leads to a decline in performance; it also leads to a reduction in the firm's financial subsidy income and a reduction in the amount of bank loans, but both of these do not have a significant effect on the decline in firm performance. The study suggests that GIDs play more of a resource-providing “official” role than an “independent director's” supervisory and advisory role in Chinese listed companies. The findings of this paper reveal the phenomenon of “Political-Business Spin” in China, which has some implications for developing countries, represented by China, to improve the independence of the board of directors and the corporate governance. (shrink)

In a regressive tax system, lower-income taxpayers pay larger percentages of their incomes in taxes compared to higher-income taxpayers. Although most policymakers and citizens view regressive taxation as generally unfair and unethical, the U.S. tax system taxes wage, salary, and self-employment income in a manner that deliberately subjects lower-income taxpayers to marginal tax rates that are greater than those imposed on higher-income taxpayers. As a result, some lower-income taxpayers pay a larger percentage of their (...) income in taxes than higher-income taxpayers. In this essay, we argue that this regressiveness in the taxation of salaried income is unfair and unethical. We then evaluate President Obama’s social security plan, which would retain most of the current tax system’s regressive structure. Finally, we offer two simple alternative proposals that are non-regressive, and thus more fair and ethical approaches to the taxation of salaried income. (shrink)

Photo ID 279661800 © Sidewaypics|Dreamstime.com ABSTRACT Decolonization is complex, vast, and the subject of an ongoing academic debate. While the many efforts to decolonize or dismantle the vestiges of colonialism that remain are laudable, they can also reinforce what they seek to end. For decolonization to be impactful, it must be done with epistemic and cultural humility, requiring decolonial scholars, project leaders, and well-meaning people to be more sensitive to those impacted by colonization and not regularly included in the discourse. (...) INTRODUCTION Decolonization is complex. To successfully achieve decolonization, projects should incorporate the voices of those subjugated or silenced. Including such voices requires sincerely exploring who has been affected by colonialism or neocolonialism and how, as well as cultural sensitivity. In its basic use, decolonization refers to countries under colonial rule gaining independence or freedom from forms of subjugation. Additionally, scholars use the term to refer to efforts to dismantle neocolonialism and vestiges of colonialism. The process includes de-silencing subjugated voices.[1] I use decolonization in the latter way to refer to countries with technical independence. While arguably colonization ended formally with independence from colonizing powers, neocolonialism is the indirect, informal, and sometimes subtle control of the people, their economy, and political life despite formal independence from colonizing authorities. I conceptualize neocolonialism as a system that involves direct and involuntary control of another’s political, economic, or social life, impacting their worldview and ways of encountering the world. Decolonization may target actions, places, or systems like health care or AI to overcome the ills of colonialism and neocolonialism. It also may target knowledge and require rethinking how people develop their knowledge base. For example, if people grew up seeing an outside colonizer as superior, they would need to change their knowledge of superiority. Decolonization may target power, for example, changing who owns and distributes COVID-19 vaccines and who distributors exclude in the distribution of vaccines. Decolonization could require looking at those disempowered in the distribution process. Additionally, decolonization may target autonomy of persons by freeing people, ensuring human and individual rights, and respecting cultural traditions. Decolonization projects that try to de-silence by including the voices of those affected by colonialism and neocolonialism must examine inclusiveness in the context of the culture of the subrogated individuals. Examples of decolonization projects include making datasets inclusive of diverse peoples and places, returning to traditional food and eating practices, making sure hospitals in developing countries are led by locals and respectful of cultural traditions, returning unethically obtained artefacts or objects. Another project would be laying the groundwork for equality in formerly colonized countries to ensure that business ownership, education, and financial success will flow fairly to those previously victimized by colonization. Summarily, there are many strategies for decolonizing. However, it is worth asking whether the strategies have risks that undermine the goal of decolonization. I. Understanding Decolonization Discourses Many fields, from AI to politics, economics, health care, aviation, and academia, discuss decolonization. The content of the discourse on decolonization depends on the region and field discussing it. Rather than just reporting on decolonization, the discussions may be calls to action. For example, decolonization discourses reflect activism for cognitive justice, such as equal consideration of Indian or African knowledge systems in global health discourses.[2] In politics and political science, some scholars frame decolonization as an anti-western, anti-colonial movement by Africans to emancipate Africa/ns from subjugation or shift the continent to postcolonialism and post-neo-colonialism. This framing walls off non-African participants and may undermine their capacity to benefit the conversation.[3] There are other political scientists who actively support decolonization and see it as a field of activism in support of anyone and countries where colonization harmed people and development.[4] The point is that two ways of conceptualizing decolonization in politics and political science are discernible. One conceptualization is less inclusive since it alienates scholars and professionals from Western, high-income, or developed countries. The other is more inclusive. In humanitarian studies, including philosophy, some decolonization articles and conversations are efforts to end the destructive force of colonization. They focus on either the form, such as ecocide, genocide, and many others, or the geographic location, such as Africa, Asia, Latin America, and Oceania.[5] Finally, the feelings one brings into this conversation can adversely impact how one engages in them and who they listen to or are willing to hear from. For example, anger, rage, bitterness, and hatred are emotions that are not uncommon in spaces of decolonization conversations. Decolonization conversations that originate from a place of negativity risk deepening the psychological state of victimhood and prevent people from disrupting constructively or critically engaging in the conversation.[6] II. Understanding Decolonization Strategies Decolonization strategies mainly aim to de-silence victims of domination or subjugation. People have proposed many strategies for decolonizing. These strategies may be informed by what the target is for decolonization. Decolonization can target power relations in global health. For example, during the COVID-19 pandemic, public health organizations noted the power imbalance in vaccine distribution. Decolonization could involve de-silencing those affected by neocolonialism to bring about a more balanced distribution of power and a more fair distribution of the vaccine. By analyzing who was adversely impacted by the distribution and who ought to wield power, those engaged in decolonizing advocated for positive change and equitable power relations. Equally, when being is the target of decolonization, the language of unlearning or relearning and mental decolonization take centre stage in the decolonization discourse. For example, the quest to decolonize colonized minds aims to demythologize African inferiority and Western superiority. Demythologizing African inferiority enables those engaged in the decolonization discourse to cultivate and foster African agency.[7] Finally, when knowledge production is the target of decolonization, scholars use inclusion and cognitive justice. For example, they try to alter the knowledge that underlies global health ethics.[8] “[D]decolonizing researchers aim to respectfully understand and integrate theory from Other(ed) perspectives, while also critically examining the underlying assumptions that inform their Western research framework.”[9] One common strategy that scholars use in decolonization is inclusion. It is worth asking, does including people who have been subrogated foster decolonization? Whether that is effective depends on whether included people are more heard or whether the strategies to include them create new forms of silencing. III. Inclusion and the Quest to Decolonize Evaluating how effective inclusion is in the quest to de-silence subjugated voices is important. First, inclusive strategies are not neutral. They are epistemically situated. This situatedness constrains meaning-making in different ways: how and what questions are asked, how social roles are constructed, organized or assigned, and who is admitted to the room where these conversations occur.[10] Inclusion strategies may reinforce (unchallenged) assumptions. For example, to address prejudices and stereotypes in global health images, Arsenii Alenichev and his colleagues[11] successfully inverted “one stereotypical global health image” by prompting a generative AI to produce “an image of a traditional Indian or African healer healing a White Child.” Although there were some problems with the image of the White child, this innovation is a significant, useful effort to de-embed or strip global health images of problematic pictures that mythologize White superiority and Black inferiority. Yet it is possible that using categories like traditional Indian or African reinforces unchallenged assumptions, raising key questions regarding how language and words create new stereotypes. It is common to define traditional as non-conventional, unorthodox, and informal. Yet studies continue to reveal that non-scientifically appraised healing approaches in India or Africa are not only effective but also real, meaningful, fundamental, and primary care-seeking behaviours in many communities in these regions.[12] Suppose inclusive strategies are not un-situated. These conversations may be had within the structures, language, and spaces built by or connected to colonialism. The spaces, language, places, and structures in which these conversations occur can limit who can participate and how they participate. Importantly, some conditions are not conducive to participation as equals. The allocated time for the discussion could also constrain how individuals express themselves. It is unclear who is ultimately heard. Furthermore, epistemic situatedness of inclusion can impact decolonization conversations when participants are beneficiaries of, products of, and trained by structures and systems they seek to dismantle. To enhance the decolonization project and its goals, a pressing task is to unveil and question how the circumstances may inhibit activism. If the vestiges of colonialism continue to structure the decolonization discourse invisibly, the vestiges may undermine decolonization. For example, a public health discussion that includes white Western doctors and Western pharmaceutical executives in Africa may have many local Africans at the table but could still effectively devalue their input based on built-in assumptions and biases that are vestiges of colonialism. Second, exclusion and inclusion are also not binary. Individuals may experience exclusion, even while included (the phenomenon called internal exclusion). In other words, inclusion can fail to be substantial or become a means of enhancing optics, “a way of (un)consciously weakening the radical claims being pursued.”[13] For example, in South Africa, many institutions have made significant efforts to diversify their faculties due to the promulgation of the Employment Equity Act 55.[14] The act requires South African institutions to implement employment equity that redresses the history of harmful discrimination in the country. The act further requires transforming departments and institutional administrations. Although many recognize and support the need to transform departments in South Africa, the rhetoric of transformation departs sharply from the lived experiences.[15] This misalignment between the plan and practice is evident in the underrepresentation of black people and females in senior management teams, professorships in many universities and health departments, and positions of power in some South African institutions. Those selected in the transformation of the departments have also complained of being overworked. The burden of extra work undermines their ability to develop agency and voice in the space they now occupy or fulfil key requirements that have implications for their career trajectory.[16] This is called the minority tax. Notably, "the minority tax… is the burden of extra responsibilities [placed] on faculty of colour to achieve diversity and inclusion and contributes to attrition and impedes academic promotion."[17] One challenge for decolonializing projects will be for decolonial scholars and those selected for decolonization objectives to have the humility to decline invitations, requests, roles, and platforms for which they are either unqualified or lack the capacity to fulfil. At its heart, decolonization strategies must empower those included rather than weaken them. Finally, inclusion can lead to a phenomenon known as elite capture.[18] Elite capture occurs when socially advantaged individuals in a group monopolize or exploit activism to their own benefit at the expense of the larger, struggling group. Elite capture weakens decolonization efforts from within, revealing that those likely to benefit from global inclusive efforts are those who fulfil globally constructed standards, those “already present in the room.” There is no better strategy to weaken decolonial movements than weakening the project from within by strategically positioning individuals who share physical properties with the victims of exclusion and silencing but intellectually, behaviourally, psychologically, and emotionally share more common ground with the colonizer. Such insiders may be unaware they are furthering neocolonial conditions rather than decolonizing. In relation to decolonization, particularly in global health, elite capture reveals that those whose voices are loudest in the room are not necessarily those more impacted by colonialism. They may benefit more from reinforcing colonialism. Opportunism weakens meaningful activism from within, preventing good initiatives and strategies from having their intended impact or taking substantive root.[19] This paper cannot do justice to elite capture, but it is worth noting its negative impacts. IV. Improving the Impact of Decolonization To end neo-colonialism, it is important to understand how it manifests and what to do at each level. Beyond the academic discourse, many tangible efforts exist to decolonize through de-silencing. Examples of these efforts include the ME2 movement that seeks to centre the concerns and experiences of sexually abused or harassed victims in the public discourse. At the funding level, many grant-awarding agencies like Wellcome Trust have dedicated huge budgets to studies that help them understand how they may have perpetrated colonialism or neocolonialism and what they can do differently going forward.[20] In South Africa, promulgating the Employment Equity Act 55 was a tangible attempt to entrench decolonization concerns in a country's regulatory framework. Yet, these decolonization efforts could fail to be substantive if they do not reflect cultural sensitivity. Two key components of cultural sensitivity are worth highlighting here: epistemic and cultural humility. Epistemic humility is an intellectual virtue described as knowing one’s limitations and the limitations of the learning methods employed. At its simplest, it is the ability to admit when one is wrong. Cultural humility includes genuine attempts to learn about and embrace other cultures. Epistemic and cultural humility are signs of academic excellence and strength. Epistemic and cultural humility seriously acknowledge how the state of our knowledge, cognitive limitations, experiences, and backgrounds, while constraining us, also invite us to listen, learn, grow, and change. The limitations-owing account of epistemic and cultural humility suggests that “a person who is aware of her cognitive limitations and owns them is much better positioned to achieve such epistemic goods as true beliefs and understanding than someone who… simply has insight into the epistemic status of her beliefs.”[21] Epistemic and cultural humility may help prevent decolonization projects that unintentionally reinforce what they seek to dismantle. Epistemic humility calls on decolonizers to defer tasks for which they are not qualified to suitably qualified persons. Beyond this, humility supports brave scholarship that imagines and reimagines how featuring the same voices, faces, and perspectives possibly introduces new forms of domination or silencing. Cultural knowledge can lead to a more intentional way of seeking out the right people or a more diverse group than those frequently featured in decolonization conversations. This would give others more opportunities to navigate these spaces and should do so in ways that are familiar to them. One ought to be more sensitive to those who would ordinarily not be included in these conversations. Unless we radically and boldly reimagine these discussions, we risk alienating those most negatively impacted by neocolonialism. CONCLUSION Decolonization conversations are complex and the subject of academic debate. The strategies employed to decolonize can harm or help the victims of neo-colonialism. Inclusion of previously silenced individuals may not be enough to overcome the vestiges of colonialism, leading to a false inclusion, where those included feel excluded or contribute in ways reflecting their own biases and circumstances. Inclusion of an elite or people who do not truly represent the subjugated can lead to elite capture. For decolonization strategies to be impactful, for example, in the context of global health, project leaders and participants must engage in conversations employing epistemic and cultural humility. In many ways, epistemic and cultural humility can help us demythologize our assumptions of any cultural superiority or cognitive authority, allowing for diverse voices, cultures, and perspectives to emerge without domination. - [1] Caesar Atuire & Olivia Rutazibwa. 2021. An African Reading of the Covid-19 Pandemic and the Stakes of Decolonization. An African Reading of the Covid-19 Pandemic and the Stakes of Decolonization [Online]. Available from: https://law.yale.edu/yls-today/news/african-reading-covid-19-pandemic-and-stakes-decolonization [Accessed July 29, 2021 2021]. [2] Bridget Pratt & Jantina De Vries 2023. Where is knowledge from the Global South? An account of epistemic justice for a global bioethics. Journal of Medical Ethics, medethics-2022-108291. [3] Anye-Nkwenti Nyamnjoh 2023. Is decolonisation Africanisation? The politics of belonging in the truly African university. Social Dynamics, 1-20. [4] Rianna Oelofsen 2015. Decolonisation of the African mind and intellectual landscape. Phronimon, 16, 130-146. [5] Caesar Atuire & Olivia Rutazibwa. 2021. An African Reading of the Covid-19 Pandemic and the Stakes of Decolonization. An African Reading of the Covid-19 Pandemic and the Stakes of Decolonization [Online]. Available from: https://law.yale.edu/yls-today/news/african-reading-covid-19-pandemic-and-stakes-decolonization [Accessed July 29, 2021 2021]. [6] Pedro Alexis Tabensky 2008. The Postcolonial Heart of African Philosophy. South African Journal of Philosophy, 27, 285-295. [7] Nicholas M. Creary 2012. African Intellectuals and Decolonization, Ohio, Ohio University Press. [8] Bridget Pratt & Jantina De Vries 2023. Where is knowledge from the Global South? An account of epistemic justice for a global bioethics. Journal of Medical Ethics, medethics-2022-108291. [9] Vivetha Thambinathan & Elizabeth Anne Kinsella 2021. Decolonizing Methodologies in Qualitative Research: Creating Spaces for Transformative Praxis. International Journal of Qualitative Methods, 20, 16094069211014766. [10] Abimbola Seye 2023. Knowledge from the global South is in the global South. Journal of Medical Ethics, 49, 337. [11] A. Alenichev, P. Kingori & K. P. Grietens 2023. Reflections before the storm: the AI reproduction of biased imagery in global health visuals. Lancet Glob Health. [12] Jonathan K. Burns & Andrew Tomita 2015. Traditional and religious healers in the pathway to care for people with mental disorders in Africa: a systematic review and meta-analysis. Social Psychiatry and Psychiatric Epidemiology, 50, 867-877. [13] Anye-Nkwenti Nyamnjoh & Cornelius Ewuoso 2023. What type of inclusion does epistemic injustice require? Journal of Medical Ethics, jme-2023-109091. [14] 1998. Employment Equity Act. In: GOVERNMENT, S. A. (ed.) 19370. [15] Dina Zoe Belluigi & Gladman Thondhlana 2019. ‘Why mouth all the pieties?’ Black and women academics’ revelations about discourses of ‘transformation’ at an historically white South African university. Higher Education, 78, 947-963. [16] Juliet Ramohai & Khomotso Marumo 2016. Women in Senior Positions in South African Higher Education: A Reflection on Voice and Agency. 231, 135-157. [17] J. Trejo 2020. The burden of service for faculty of color to achieve diversity and inclusion: the minority tax. Mol Biol Cell, 31, 2752-2754. [18] Olufemi Taiwo 2020. Being-in-the-Room Privilege: Elite Capture and Epistemic Deference. The Philosopher, 108, 7. [19] Margarita Kurbatova & Elena Kagan 2016. Opportunism of University Lecturers As a Way to Adaptate the External Control Activities Strengthening. Journal of Institutional Studies, 8, 116-136. [20] Jeremy Farrar. 2022. An update on Wellcome's anti-racist programme. An update on Wellcome's anti-racist programme [Online]. Available from: https://wellcome.org/news/update-wellcomes-anti-racism-programme [Accessed August 10, 2022 2022]. [21] Katherine Dormandy 2018. Does Epistemic Humility Threaten Religious Beliefs? Journal of Psychology and Theology, 46, 292-304. (shrink)

This article challenges the general thesis that an unconditional basic income, set at the highest sustainable level, is required for maximizing the income-leisure opportunities of the least advantaged, when income varies according to the responsible factor of labor input. In a linear optimal taxation model (of a type suggested by Vandenbroucke 2001) in which opportunities depend only on individual productivity, adding the instrument of a uniform wage subsidy generates an array of undominated policies besides the basic (...) class='Hi'>income maximizing policy, including a “zero basic income” policy which equalizes the post-tax wage rate. The choice among such undominated policies may be guided by distinct normative criteria which supplement the maximin objective in various ways. It is shown that most of these criteria will be compatible with, or actually select, the zero basic income policy and reject the basic income maximizing one. In view of the model's limited realism, the force of this main conclusion is discussed both in relation to Van Parijs' argument for basic income in Real Freedom for All (1995) and to some key empirical conditions in the real world. Footnotes1 I am grateful for useful comments on various stages of this paper by Marc Fleurbaey, Susan Hurley, Mathias Hild, Dirk Van de gaer, Frank Vandenbroucke, Alex Voorhoeve, Roland van der Veen, Andrew Williams, Chris Woodard and an anonymous referee. Above all I thank Loek Groot for his contribution. The research has also been supported by the Netherlands Organization for Scientific Research (NWO), and the Social and Political Theory Program of the Research School of Social Sciences, Australian National University. (shrink)

Personality is a relatively regular habit of a person. It exerts a specific influence on personal behavior and the corresponding results. At the same time, personality can provide a certain degree of explanation for the differences among individuals in behavior and the related consequences. Economic differences are one of the discrepancies that exist among individuals. In order to explore the quantitative relationship between personality and individual income, this study takes 376 active employees of Chinese startups as the primary research (...) objects. Additionally, considering the simplification and convenience of the survey, the annual salary investigated by this study is the pre-tax income of active startup employees. It uses quantitative methods to analyze the relationship between their personality traits and annual salary. Unlike the measures used in previous studies, this study employed the HEXACO-60 Inventory created by Ashton and Lee to investigate employees’ personality traits. Compared to the Big Five model, HEXACO (Honesty-Humility, Emotionality, eXtraversion, Consciousness, Open to Experience, and Agreeableness) adds a new dimension to evaluate personality traits, called Honesty-Humility (H-H). H-H did not appear in previous studies related to personality and individual income. Therefore, there is no reference to the relationship between H-H and personal earnings. Considering that the content of H-H is highly consistent with the components of inter locus of control and the core spirit advocated by the Confucian culture, which influences Chinese people profoundly, this paper proposes a bold hypothesis, that is, H-H has a positive correlation with employees’ annual salaries. Meanwhile, other corresponding hypotheses for the correlation between the other personality traits in HEXACO and employees’ annual salaries are proposed. After that, the above hypotheses are tested with the help of correlation analysis. Then, the following conclusions can be quickly drawn. Consciousness, eXtraversion, Open to Experience, and Honesty-Humility positively correlate with employees’ annual salaries. In comparison, Emotionality and Agreeableness negatively correlate with employees’ annual salaries. (shrink)

ObjectiveAnti-epidemic work against coronavirus disease has become routine work in China. Our study was intended to investigate the emotional and psychological state of healthcare workers and look for the association between sociodemographic factors/profession-related condition and emotional state.MethodsA cross-sectional survey was conducted online among healthcare workers from various backgrounds. Symptoms of anxiety and depression were assessed by the Chinese versions of the seven-item Generalized Anxiety Disorder and the nine-item Patient Health Questionnaire, respectively. Supplementary questions were recorded to describe the participants’ information (...) about workplace violence, profession, and attitude related to the COVID pandemic. Wherever suitable, independent t-test, and one-way ANOVA were performed to detect group differences of GAD-7 and PHQ-9 total scores after grouping by sociodemographic variables, respectively, such as age, gender, marital status, educational level, after-tax income, department category, job title, experience of workplace violence, and anti-epidemic participation. Multiple linear regression analyses were utilized in order to look for the potential associated factors of GAD-7 and PHQ-9 total scores.ResultsA total of 2,139 questionnaires with valid response were completed. Approximately 86.44% of participants had minimal symptoms of anxiety, 11.08% mild, 1.59% moderate, and 0.89% severe. Meanwhile, 81.34% had minimal symptoms of depression, 14.07% mild, 2.90% moderate, 1.17% moderately severe, and 0.51% severe. Student’s t-test showed that participants with female gender, with experience of workplace violence scored higher on both GAD-7 and PHQ-9, and participants with experience of anti-epidemic front-line work during pandemic scored lower on both GAD-7 and PHQ-9. ANOVA showed that participants aging from 31 to 40, with higher educational level, with middle level of annual after-tax income, with department of internal medicine or surgery, or with middle level of job title scored higher on both GAD-7 and PHQ-9. Regression analyses showed that female gender, high job title, and the experience of workplace violence positively were associated with anxiety or depression. Doctoral education, department, job enthusiasm, and professional self-identity were negatively associated with anxiety or depression. Additionally, psychological support was negatively associated with depression.ConclusionAs the epidemic prevention and control against COVID-19 become normalized in China, emotional state of healthcare workers deserves extensive attention. Our study revealed that gender, educational level, department category, job title, the experience of workplace violence, job enthusiasm, and professional self-identity are the most important influencing factors of physician’s anxiety and depression. Self-tailored psychological intervention should be based on the predisposing factors above to mentally prepare healthcare workers for this long-lasting battle against COVID-19. (shrink)

Using a sample of seventy-seven countries, this paper focuses on marginal tax rates and the income thresholds at which they apply to examine how the tax changes of the 1980s and 1990s have influenced economic growth, the distribution of income, and the share of taxes paid by various income groups. Many countries substantially reduced their highest marginal rates during the 1985-1995 period. The findings indicate that countries that reduced their highest marginal rates grew more rapidly than those (...) that maintained high marginal rates. At the same time, the income distribution in several of the tax cutting countries became more unequal while there was little change or even a reduction in income inequality in most countries that maintained high marginal rates. Finally, the evidence suggests that there was a shift in the payment of the personal income tax away from those with low and middle incomes and toward those with the highest incomes. (shrink)

The following essay analyzes the arguments made by the principal academic proponent of income taxation, Columbia University economist E. R. A Seligman, after it was found to be unconstitutional in 1894. Seligman thought that the prevalent theory of just taxation, that it should be based on a natural right to one’s person and property, was wrong. The principal American philosophical proponent of this natural rights-based approach to taxation was the late Brown University philosopher and economist, Francis Wayland. The essay (...) analyzes the flaws in Seligman’s contention that there are no natural rights and, therefore, no natural property rights, so that taxation could not be justified by the benefits received for the protection of such rights. Instead, he claimed taxation should rest upon a person’s financial capacity. Since that capacity would be most accurately measured by net worth, we would have expected Seligman to endorse a proportionately assessed net worth tax (which was commonly used by the states in the nineteenth century). Alternatively, he argued for an income tax progressively assessed. This essay argues that since income is only a portion of financial capacity, his argument fails. (shrink)

This paper contains a summary of public support for the idea of unconditional basic income in the Czech Republic in the first part. Interest in unconditional income can be found both in the Czech political sphere and in the social sciences community. In the second part, the article theoretically analyzes the possible sources of unconditional basic income funding. The aim of this paper is to support argumentation in favor of the implementation of BI by a systematic analysis (...) of the real possibilities of its funding through the state tax revenues. The feasibility of funding a BI scheme using taxes on labor, property, consumption, environmental taxes, financial transaction tax, and tax on the transfer of information is considered. Consideration is also given to administrative savings that the basic income system could bring. Due to political enforceability of BI, it is important to contemplate and discuss the distortions and other problems of proposed changes in taxation, which would not be negligible as can be expected. (shrink)

Universal Basic Income (UBI) can serve as a beneficial public policy to reduce poverty and inequality, yet a great challenge is how to fund it. This article offers a roadmap for fully funding UBI in a manner that: eliminates poverty; bolsters the middle-class; eliminates the stigma and government bureaucracy of social welfare programs; reduces ever-expanding inequality; initiates a path to meeting climate change goals; reduces speculation; and increases fairness and opportunity in the tax code. As stand-alone policies, these revenue (...) proposals are valuable correctives in their own right. If the entire package of UBI and funding sources were in effect, society (and American capitalism) would be on a more stable, equitable, and environmentally sustainable footing. (shrink)

This paper examines a model of income and quality of life that controls the love of money, job satisfaction, gender, and marital status and treats employment status (full-time versus part-time), income level, and gender as moderators. For the whole sample, income was not significantly related to quality of life when this path was examined alone. When all variables were controlled, income was negatively related to quality of life. When (1) the love of money was negatively correlated (...) to job satisfaction and (2) job satisfaction was positively related to both income and quality of life, income was negatively related to quality of life for full-time, high-income, and male employees. When these two conditions failed to exist, income was not related to quality of life for part-time, median- or low-income, and female employees. This model provides new insights regarding the impact of the love of money and job satisfaction on the income–quality of life relationship. (shrink)