Widespread tax evasion and avoidance have recently led to both significant reforms of international tax governance and increased attention from theorists of global tax justice. Against the background of an analysis of the double challenge of effectiveness and distribution facing the taxation of multinational enterprises, this paper puts forward a taxonomy of recent contributions of the tax justice literature. This taxonomy not only opens up an original angle of interpretation on global tax justice, but also provides a vantage point from which to evaluate recent reforms by the Organisation for Economic Co-operation and Development.
{"title":"Dimensions of Global Justice in Taxing Multinationals","authors":"Peter Dietsch, T. Rixen","doi":"10.1515/mopp-2023-0062","DOIUrl":"https://doi.org/10.1515/mopp-2023-0062","url":null,"abstract":"\u0000 Widespread tax evasion and avoidance have recently led to both significant reforms of international tax governance and increased attention from theorists of global tax justice. Against the background of an analysis of the double challenge of effectiveness and distribution facing the taxation of multinational enterprises, this paper puts forward a taxonomy of recent contributions of the tax justice literature. This taxonomy not only opens up an original angle of interpretation on global tax justice, but also provides a vantage point from which to evaluate recent reforms by the Organisation for Economic Co-operation and Development.","PeriodicalId":37108,"journal":{"name":"Moral Philosophy and Politics","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139862943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract This article argues that military conditioning (MC) systematically violates the human dignity of soldiers. The argument relies on an absolute deontologist account of human dignity understood as a claim-right to live in self-respect, which is a right to decide on one’s own behalf about, and to be in control of, essential aspects of one’s own life. The article claims that MC violates soldiers’ dignity so understood because the largely automatic physical killing reflex that MC instills aims to remove their freedom of choice to kill or not to kill, while the MC practices that rationalize the killing of opponents aim to subvert soldiers’ moral deliberation in relation to this behavior. MC thus aims to take away soldiers’ control over a very essential aspect of human life: the decision whether to take life in war. Thereby, MC systematically violates their human dignity. The article concludes with a proposal for an amendment to international law that would allow legal institutions to do more justice to soldiers’ dignity.
{"title":"Why Military Conditioning Violates the Human Dignity of Soldiers","authors":"Regina Sibylle Surber","doi":"10.1515/mopp-2023-0015","DOIUrl":"https://doi.org/10.1515/mopp-2023-0015","url":null,"abstract":"Abstract This article argues that military conditioning (MC) systematically violates the human dignity of soldiers. The argument relies on an absolute deontologist account of human dignity understood as a claim-right to live in self-respect, which is a right to decide on one’s own behalf about, and to be in control of, essential aspects of one’s own life. The article claims that MC violates soldiers’ dignity so understood because the largely automatic physical killing reflex that MC instills aims to remove their freedom of choice to kill or not to kill, while the MC practices that rationalize the killing of opponents aim to subvert soldiers’ moral deliberation in relation to this behavior. MC thus aims to take away soldiers’ control over a very essential aspect of human life: the decision whether to take life in war. Thereby, MC systematically violates their human dignity. The article concludes with a proposal for an amendment to international law that would allow legal institutions to do more justice to soldiers’ dignity.","PeriodicalId":37108,"journal":{"name":"Moral Philosophy and Politics","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139380095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract This article substantiates the common intuition that it is wrong to contribute to dangerous climate change for no significant reason. To advance this claim, I first propose a basic principle that one has the moral obligation to act in accordance with the weight of moral reasons. I further claim that there are significant moral reasons for individuals not to emit greenhouse gases, as many other climate ethicists have already argued. Then, I assert that there are often no significant moral (or excusing) reasons to emit greenhouse gases. In any such trivial-cost – but not necessarily trivial-impact – cases, the individual then has an obligation to refrain. Finally, I apply the moral weighing principle to everyday situations of emitting and establish two surprisingly substantial implications: the relevance of virtues to the interpersonal assessment of environmentally harmful actions and the extensive individual ethical obligations that exist short of moral purity.
{"title":"Moral Reasoning in the Climate Crisis: A Personal Guide","authors":"Arthur R. Obst","doi":"10.1515/mopp-2023-0076","DOIUrl":"https://doi.org/10.1515/mopp-2023-0076","url":null,"abstract":"Abstract This article substantiates the common intuition that it is wrong to contribute to dangerous climate change for no significant reason. To advance this claim, I first propose a basic principle that one has the moral obligation to act in accordance with the weight of moral reasons. I further claim that there are significant moral reasons for individuals not to emit greenhouse gases, as many other climate ethicists have already argued. Then, I assert that there are often no significant moral (or excusing) reasons to emit greenhouse gases. In any such trivial-cost – but not necessarily trivial-impact – cases, the individual then has an obligation to refrain. Finally, I apply the moral weighing principle to everyday situations of emitting and establish two surprisingly substantial implications: the relevance of virtues to the interpersonal assessment of environmentally harmful actions and the extensive individual ethical obligations that exist short of moral purity.","PeriodicalId":37108,"journal":{"name":"Moral Philosophy and Politics","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139129323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract International institutions are facing increasing criticism of the legitimacy of their authority. But what does it mean for an international institution to be legitimate? Arthur Applbaum’s latest book provides a convincing new concept of legitimacy, namely, the power-liability view, and a new normative conception, the free group agent account. However, it is not clear how they can be applied to the international level. First, this paper examines how different concepts of legitimacy can be applied to international institutions. Second, it assesses three different conceptions of legitimacy, namely, the service conception, Applbaum’s free group agent account and the autonomy-based conception for the international level. It outlines how on the last conception, international institutions’ legitimacy depends on three different aspects required to protect autonomy: the political power of the institution; its purpose; and its relation to other institutions. Finally, the paper argues that the creation of an international institution should be seen as part of relational legitimacy and that state consent plays an important role to protect the political autonomy of peoples.
{"title":"Applying Different Concepts and Conceptions of Legitimacy to the International Level: Service, Free Group Agents, and Autonomy","authors":"Antoinette Scherz","doi":"10.1515/mopp-2022-0046","DOIUrl":"https://doi.org/10.1515/mopp-2022-0046","url":null,"abstract":"Abstract International institutions are facing increasing criticism of the legitimacy of their authority. But what does it mean for an international institution to be legitimate? Arthur Applbaum’s latest book provides a convincing new concept of legitimacy, namely, the power-liability view, and a new normative conception, the free group agent account. However, it is not clear how they can be applied to the international level. First, this paper examines how different concepts of legitimacy can be applied to international institutions. Second, it assesses three different conceptions of legitimacy, namely, the service conception, Applbaum’s free group agent account and the autonomy-based conception for the international level. It outlines how on the last conception, international institutions’ legitimacy depends on three different aspects required to protect autonomy: the political power of the institution; its purpose; and its relation to other institutions. Finally, the paper argues that the creation of an international institution should be seen as part of relational legitimacy and that state consent plays an important role to protect the political autonomy of peoples.","PeriodicalId":37108,"journal":{"name":"Moral Philosophy and Politics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135636211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract This article examines G. A. Cohen’s endorsement of a hybrid ethical theory and its relationship to his critique of John Rawls’s egalitarian liberalism. Cohen claimed that Rawls’s appeal to special incentives was a distortion of his own difference principle. I argue that Cohen’s acceptance of a personal prerogative (the central element of Samuel Scheffler’s version of a hybrid ethical theory) has several untoward consequences. First, it illuminates how any reasonable challenge to Rawls’s liberalism must recognise Thomas Nagel’s arguments concerning the problems that arise when one attempts to implement a political theory analogous to a hybrid theory of ethics. Second, it undermines Cohen’s critique of Rawls. Third, it undermines the plausibility of Cohen’s ethos-driven social egalitarianism. The article concludes that, despite Nagel’s concerns, the most plausible form of egalitarianism—one that can accommodate the requirements of a hybrid ethical theory—will be Rawlsian, rather than Cohen’s ethos-based system.
{"title":"Hybrid Ethical Theory and Cohen’s Critique of Rawls’s Egalitarian Liberalism","authors":"Jamie Buckland","doi":"10.1515/mopp-2023-0009","DOIUrl":"https://doi.org/10.1515/mopp-2023-0009","url":null,"abstract":"Abstract This article examines G. A. Cohen’s endorsement of a hybrid ethical theory and its relationship to his critique of John Rawls’s egalitarian liberalism. Cohen claimed that Rawls’s appeal to special incentives was a distortion of his own difference principle. I argue that Cohen’s acceptance of a personal prerogative (the central element of Samuel Scheffler’s version of a hybrid ethical theory) has several untoward consequences. First, it illuminates how any reasonable challenge to Rawls’s liberalism must recognise Thomas Nagel’s arguments concerning the problems that arise when one attempts to implement a political theory analogous to a hybrid theory of ethics. Second, it undermines Cohen’s critique of Rawls. Third, it undermines the plausibility of Cohen’s ethos-driven social egalitarianism. The article concludes that, despite Nagel’s concerns, the most plausible form of egalitarianism—one that can accommodate the requirements of a hybrid ethical theory—will be Rawlsian, rather than Cohen’s ethos-based system.","PeriodicalId":37108,"journal":{"name":"Moral Philosophy and Politics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135220573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract Realist thinkers in political philosophy often criticize ideal theorists for neglecting or eliminating the fact of politics in their work. This is supposed to be problematic because we should never expect to overcome politics. Any theory that attempts to do so is said to be unrealistic, naïve, and impractical. Although much has been said in the dispute between realists and ideal theorists in recent years, this particular line of criticism, which should be distinguished from other criticisms of ideal theory, has not been clearly or explicitly addressed by ideal theorists in the literature. I deal with this issue by examining the ideal theory of John Rawls, which has been a prominent target of realist criticisms. My aim is to see where politics exists, or might exist, in Rawls’s theory, and whether this politics satisfactorily answers to the various aspects of the realist’s critique. My analysis suggests that there may be no inherent or necessary conflict between ideal theory and real politics, after all.
{"title":"Ideal Theory and Real Politics: The Politics in Political Liberalism","authors":"Darren Cheng","doi":"10.1515/mopp-2022-0050","DOIUrl":"https://doi.org/10.1515/mopp-2022-0050","url":null,"abstract":"Abstract Realist thinkers in political philosophy often criticize ideal theorists for neglecting or eliminating the fact of politics in their work. This is supposed to be problematic because we should never expect to overcome politics. Any theory that attempts to do so is said to be unrealistic, naïve, and impractical. Although much has been said in the dispute between realists and ideal theorists in recent years, this particular line of criticism, which should be distinguished from other criticisms of ideal theory, has not been clearly or explicitly addressed by ideal theorists in the literature. I deal with this issue by examining the ideal theory of John Rawls, which has been a prominent target of realist criticisms. My aim is to see where politics exists, or might exist, in Rawls’s theory, and whether this politics satisfactorily answers to the various aspects of the realist’s critique. My analysis suggests that there may be no inherent or necessary conflict between ideal theory and real politics, after all.","PeriodicalId":37108,"journal":{"name":"Moral Philosophy and Politics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135804784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-01DOI: 10.1515/mopp-2023-frontmatter2
{"title":"Frontmatter","authors":"","doi":"10.1515/mopp-2023-frontmatter2","DOIUrl":"https://doi.org/10.1515/mopp-2023-frontmatter2","url":null,"abstract":"","PeriodicalId":37108,"journal":{"name":"Moral Philosophy and Politics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135706074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract I reply to several pieces of commentary on my recent book.
我回复了几篇关于我最近的书的评论。
{"title":"Replies to Critics","authors":"Dave Estlund","doi":"10.1515/mopp-2022-0051","DOIUrl":"https://doi.org/10.1515/mopp-2022-0051","url":null,"abstract":"Abstract I reply to several pieces of commentary on my recent book.","PeriodicalId":37108,"journal":{"name":"Moral Philosophy and Politics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135707649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Introduction to the MOPP Symposium on David Estlund’s <i>Utopophobia</i>","authors":"Philipp Schink, Achim Vesper","doi":"10.1515/mopp-2023-0072","DOIUrl":"https://doi.org/10.1515/mopp-2023-0072","url":null,"abstract":"","PeriodicalId":37108,"journal":{"name":"Moral Philosophy and Politics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134934843","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract What does morality require of individuals in their dating and sex life? In this article I challenge recent outlines of antidiscrimination duties in the dating sphere and present a plausible alternative: the deliberative duty. This duty avoids the risks and limitations of earlier outlines: it is time-sensitive regarding the malleability of intimate preferences, it avoids being too demanding on the duty-bearer and minimizes the risk of generating mere dutiful attraction behavior towards right-holders. In addition, it is better suited for universal action guidance in the dating sphere than earlier outlines of individual antidiscrimination duties.
{"title":"The Deliberative Duty and Other Individual Antidiscrimination Duties in the Dating Sphere","authors":"Simone Sommer Degn","doi":"10.1515/mopp-2023-0012","DOIUrl":"https://doi.org/10.1515/mopp-2023-0012","url":null,"abstract":"Abstract What does morality require of individuals in their dating and sex life? In this article I challenge recent outlines of antidiscrimination duties in the dating sphere and present a plausible alternative: the deliberative duty. This duty avoids the risks and limitations of earlier outlines: it is time-sensitive regarding the malleability of intimate preferences, it avoids being too demanding on the duty-bearer and minimizes the risk of generating mere dutiful attraction behavior towards right-holders. In addition, it is better suited for universal action guidance in the dating sphere than earlier outlines of individual antidiscrimination duties.","PeriodicalId":37108,"journal":{"name":"Moral Philosophy and Politics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136011698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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