2,3,4
2,3,4
2,3,4
4.2
1. This theory believes that every person is endowed with certain inalienable rights. Virtue thics
2. It just requires that people follow the rules and do their duty. Deontology
3. Eudaimonia means Happiness
4. Phronesis means Practical Wisdom
5. States that only good people can make good moral decisions. Vuirtue thics
6. According to virtue ethicist the best way to be moral is to constantly seek to improve goals
7. According to Michael Sloti, there are admirable character traits except Virtue
8. Relative virtue positions may specifically see moral values as applicable only without certain social
boundaries. Cultural boundaries
9. Locke believes that liberty should be Far-reaching
10. Locke believe that liberty should be Far-reaching
4.3
1. Framing is the process of understanding and ______________ a particular event. Interpreting
2. Frames are the ________________ that allows individuals "to locate, perceive, identify, and label a
seemingly infinite number of concrete occurrences... rendering what would otherwise be a meaningless
aspect of the scene into something that is meaningful. Schemata of interpration
3. A mental frame carries along the shortcomings of – Therotical models
4. According to Gitlin, frames are ________________, emphasis, and presentation composed of little
tacit theories about what exists, what happens, and what matters. Principle of selection
5. Mental frames are important in decision making not only by simplifying the chaotic situation that the
agent faces, but also by defining the – Problem
6. Mental frame is a frame through which we view the - World
7. Flawed decisions results to the following except – Satisfactory effect
8. Biased Mental frames can result from – A kind of cognitive myopia
9. Frames can be useful insofar as they direct our attention toward the information we seek. True
10. Individuals use frames to – simplify complex issues
LESSON
1
The Early Philosophers
While moral theory does not invent morality, or even reflection on it, it does
try to bring systematic thinking to bear on the phenomenon. Ancient moral theory,
however, does not attempt to be a comprehensive account of all the phenomena
that fall under the heading of morality. Rather, assuming piecemeal opinions and
practices, it tries to capture its underlying essence.
Aristotle on Ethics
The most famous and thorough of Aristotle'sethical works is his Nicomachean
Ethics.This work is an inquiry into the best life for human beings to live. The life
of human flourishing or happiness (eudaimonia) is the best life. It is important to
note that what we translate as "happiness" is quite different for Aristotle than it
is for us. We often consider happiness to be a mood or an emotion, but Aristotle
considers it to be an activity-a way of living one's life. Thus, it is possible for one
to have an overall happy life, even if that life has its moments of sadness and pain
(Barnes,1984).
Happiness is the practice of virtue or excellence (arete), and so it is important
to know the two types of virtue: character virtue, the discussion of which
makes up the bulk of the Ethics, and intellectual virtue. Character excellence
comes about through habit-one habituates oneself to character excellence by
knowingly practicing virtues. To be clear, it is possible to perform an excellent
action accidentally or without knowledge, but doing so would not make for an
excellent person, just as accidentally writing in a grammatically correct way does
not make for a grammarian. One must be aware that one is practicing the life of
virtue (Broadie,1991).
Aristotle arrives at the idea that '"the activity of the soul in accordance with
virtue" is the best life for human beings througi Ye"human function" argument.
f,says Aristole, human beings have a function or work (ergon)to perform,then
we can know that performing that function well will result in the best sort of life.
he work or function of an eye is to see and to see well. Just as each part of the
body has a function,says Aristole,so too must the numan being as a whole have
afunction,This is an argument by analogy. The function of the human being i5
gos or reason, and the more thoroughly one livesthe life of reason,the happier
one's life will be (Kraut, 2014).
So, the happiest life is a practice of virtue, and this is practiced under the
guidance ofreason. Examples of character virtues would be courage, temperance,
iberality, and magnaninity(Rorty,1984).One must habitually practice these
virtues in order to be courageous,temperate, and so forth.For example,the
courageous person knows when to be courageous, and acts on that knowledge
whenever it is appropriate to do.Each activity of any particular character virtuehas
a related excessive or deficient action. The excess related to courage,for example,
is rashness, and the deficiency is cowardice.Since excellence is rare,most people
will tend more towards an excess or deficiency than towards the excellent action.
Aristotle's advice here is to aim for the opposite of one's typical tendency, and
that eventually this will lead one closer to the excellence. For example, if one tends
towards the excess of self-indulgence, it might be best to aim for insensibility,
which will eventually lead the agent closer to temperance.
Friendship is also a necessary part of the happy life. There are three types
of friendship, none of which is exclusive of the other: a friendship ofexcellence,
a friendship ofpleasure, and a friendship ofutility. A friendship of excellence is
based upon virtue, and each friend enjoys and contemplates the excellence of his/
her friend. Since the friend is like another self, contemplating a friend's virtue will
help us in the practice of virtue for ourselves. A mark of good friendship is that
friends "live together," that is that friends spend a substantial amount of time
together, since a substantial time apart will likely weaken the bond of friendship.
Also, since the excellent person has been habituated to a life of excellence,his/her
character is generally firm and lasting. Likewise, the friendship of excellence is the
least changeable and most lasting form of friendship.
The friendships of pleasure and use are the most changeable forms of
friendship since the things we find pleasurable or useful tend to change over a
lifetime. For example, if a friendship forms out of a mutual love for beer, but the
interest of one of the friends later turns towards wine, the friendship would likely
dissolve. Again,if a friend is merely one of utility,then that friendship will likely
dissolve when it is no longer useful.
Since the best life is a life of virtue or excellence, and since we are closer
to excellence the 'more thoroughly we fulfill our function, the best life is the life
of theorina or contemplation.This is the most divine life,since one comes closest
to the pure activity of thought. It is the most self-sufficient life since one can
think even when one is alone.What does one contemplate or theorize about?
One contemplates one's knowledge of unchanging things. Some have criticized
Aristotle saying that this sort of life seems uninteresting, since we seem to enjoy
the pursuit of knowledge more than just having knowledge. For Aristotle,
however,the contemplation of unchanging things is an activity full of wonder.
Seeking knowledge might be good, but it is done for the sake of a greater end,
namely having knowledge and contemplating what one knows. For example,
Aristotle considered the cosmos to be eternal and unchanging. So, one might have
knowledge of astronomy, but it is the contemplation of what this knowledge is
about that is most wonderful. The Greek word theoria is rooted in a verb for seeing,
hence our word "theatre." So, in contemplation or theorizing, one comes face to
face with what one knows (Barnes, 1991).
The way Aristotle sketches the highest good for man as involving both a
practical and theoretical side, with the two sides necessary for each other, is also
in the tradition of Socrates and Plato-as opposed to pre-Socratic philosophy.
As Burger (2008) points 'out "The Ethics does not end at its apparent peak,
identifying perfect happiness with the life devoted to theõria; instead it goes on to
introduce the need for a study of legislation, on the grounds that it is not sufficient
only to know about virtue, but one should try to put that knowledge to use." At the
end of the book, according to Burger, the thoughtful reader is led to understand
that "the end we aré seeking is what we have been doing" while engaging with the
Ethics.
Aristotle also made mention of telos. A telos is derived from the Greek word
for “end”, “purpose”, or “goal." It is an end or purpose, in a fairly constrained
sense used by philosophers such as Aristotle. It is the root of the term "teleology",
roughly the study of purposiveness, or the study of objects with a view to their
aims, purposes, or intentions. Teleology figures centrally in Aristotle's biology and
in his theory of causes. It is central to nearly all philosophical theories of history,
such as those of Hegel and Marx. One running debate in modern philosophy of
biology is to what extent teleological language (as in the "purposes" of various
'organs or life-processes) is unavoidable, or is simply a shorthand for ideas that
can ultimately be spelled out non-teleologically. Philosophy of action also makes
essential use of teleological vocabulary: on Davidson's account, an action is just
something an agent does with an intention-that is, looking forward to some end
to be achiéved by the action.
St. Thomas Aquinas on Virtue
Thomas' broad account of virtues as excellences or perfections of the varioue
human powers formally echoes Aristote,both wini regard to the nature of a virtue
and many specific virtues.
The moral philosophy of St. Thomas Aquinas (1225-1274)involves a merger
of at least two apparently disparate traditons, Aristotelian enudaimontism and
Christian theology.On the one hand, Aquinas follows Aristotle in thinking that
anact is good or bad depending on whether it contributes to or deters us from out
proper human end-the telos or final goal at which all human actions aim.That
telos is endnimonia, or happiness,where "happines" is understood in terms of
completion,perfection, or well-being.Achieving happiness, however,requires a
range of intellectual and moral virtues that enable us to understand the nature of
happiness and motivate us to seek it in a reliable and consistent way.
On the other hand,Aquinas believes that we can never achieve complete
or final happiness in this life. For him, final happiness consists in beatitude, or
supernatural union with God. Such an end lies far beyond whaf we through our
natural human capacities can attain. For this reason, we not only need the virtues,
we also need God to transform our nature- to perfect or "deify" it-so that we
might be suited to participate in divine beatitude. Moreover, Aquinas believes that
we inherited a propensity to sin from our first parent, Adam. While our nature
is not wholly corrupted by sin, it is nevertheless diminished by sin's stain, as
evidenced by the fact that our wills are at enmity with God's. Thus we need God's
help in order to restore the good of our nature and bring us into conformity with
his will. To this end, God imbues us with his grace which comes in the form of
divinely instantiated virtues and gifts.
However, even though this beatitudo is brought about supernaturally by the
power of God, it is not utterly foreign to human nature. In effect, the supernatural
power of God elevates or expands the powers of intellect and will to a kind of
completion beyond themselves and yet not foreign to them. So this distinction of
a “two-fold happiness" should not be thought of as involving two fundamentally
distinct goals or ends of human life. The second supernatural happiness is seen as
a kind of surpassing perfection of the first (Bradley,1997).
This distinction of a two-fold happiness in human life leads to a distinction
between the natural virtues and the theological virtues.Natural virtues are virtues
that pertain to the happiness of this life that is “proportionate” to human nature.
Theological virtues pertain to the bentitudo that is not proportionate to human
nature, the supernatural good of life with God.Natural virtues are divided into
mral virtues and intellectual virtues. The intellectual virtues perfect the intellect
and confer an aptness for the good work of the intellect which is the apprehension
of truth. The moral virtues are the habits that perfect the various powers concerned
with human appetites,including rational appetite,conferring upon them an
aptness for the right use of those appetites (Hankley, 1987).
The cardinal natural virtues are Prudence,Justice,Courage,and Temperance.
Prudence is an intellectual virtue since it bears upon the goal of truth in the good
ordering of action.In addition,because there are two specific powers of the generic
sensitive appetite, the concupiscent and the irascible,there are two cardinal virtues
that pertain to them.The concupiscent appetite inclines one toward what is suitable
and away from what is harmful to human bodily life.Temperance is the cardinal
virtue that pertáins to it. The irascible appetite inclines one toward resisting those
things that attack human bodily life. Courage is the cardinal virtue that pertains
to it. Finally, Justice is a virtue of the rational appetite or will. These virtues.are
called “cardinal” both because of their specific importance, but also as general
headings under which the wide array ofparticular virtues are classed. Temperance
and Courage are ordered toward and perfect the good of the individual as such,
while Justice is ordered toward and perfects the good of others in relation to the
individual.
The theological virtues are Faith, Hope, and Love. They bear upon eternal
beatitude and are simply infused by God's gift of grace. They cannot be acquired
by human effort. However, as noted above the "second" supernatural happiness
is not foreign to the first natural happiness, but a kind of surpassing perfection of
it. So along with the infusion of the theological virtues, Thomas holds that natural
virtues are infused along with them. Thus there is a distinction between “infused
natural virtues" and “acquired natural virtues.” As infused, the natural virtues
cannot be acquired by human effort, although they may be strengthened by it.
Acquired natural virtues, on the other hand, are the corresponding virtues that
can be acquired by human effort without the gift of divine grace. While Thomas
acknowledges that these acquired natural virtues can in principle be developed by
human effort without grace, he thinks that their actual acquisition by human effort
is very difficult due to the influence of sin (De Young et.al, 2009).
In addition, the infused natural virtues spring from Charity as its effects, and
thus bear upon its object, which is the love of God and the love of neighbor in God.
A primary example for Thomas is Misericordia which is the virtue that pertains
to suffering with others and acting to alleviate their suffering. It looks like Justice
because it bears upon the good of another. And yet it is different from Justice
because it springs from the natural friendship that all human beings bear to one
another, and requires that one take upon oneself the sufferings of other human
beings. Thomas explicitly búit unconvincingly claims that Aristotle recognized it.
And yet in the Summa Theologine he says that it is an effect of Charity. In that case
there is an acquired form of it and an infused form of it. As infused, it is informed
by the love of God and the love of neighbor in God which is beatitude.
Theinfusednatural virtues differin importantrespects from thecorresponding,
acquired virtues because as infused they point ovard the supernatural end
and the mean in acquired virtue is fixed bynt nan reason while the mean in
the infused virtue is according to divine rule. Thomas gives as an example the
difference between acquired and infused Temperance. Acquired temperance is
a mean inclining a human being to eat enough food to sustain his or her health
d not harm the body.Infused temperance is a mean inclining the human being
through abstinence to castigate and subject the body.
ven one mortal or grave sin destroys both Charity and all the infused moral
itues that proceed from it,while leaving Hope and Faith as lifeless habits that
are no longer virtues. On the other hand, a single sin, whether venial or mortal,
does not destroy the acquired natural virtues.
Charity,as we've seen, is the love of God and neighbor in God. It resides in
the will.Hope is the desire for the difficult but attainable good of eternal happiness
or beatitude. It too resides in the will. Faith is intellectual assent to.revealed
supernatural truths that are not evident in themselves or through demonstration
from truths evident in themselves. So it resides in the intellect. It is divided into
believing that there is a God and other truths pertaining to that truth, believing
God, and believing “in" God. The distinction between the last two is subtle. It is
one thing to say you believe me. It is a different thing to say you believe in me. The
latter connotes the relation of your intellect to the will's desire to direct yourself to
me in love. Thus believing in God goes well beyond believing that there is a God.
It suggests the other theological virtues of Charity and Hope.
In beatitude and felicity, the fulfillment of intellect and will respectively, the
virtues of Faith and Hope fall away, and do not exist, for one now sees with the
intellect what one believed, and has attained what one hoped for with the will.
Only Charity abides.
Kant on Good Will
To act out of a “good will" for Kant means to act out of a sense of moral
obligation or “duty". In other words, the móral agent does a particular action not
because of what it produces (its consequences) in terms of human experience, but
because he or she recognizes by reasoning that it is morally the right thing to
do and thus regards him or herself as having a moral duty or obligation to do
that action.One may,of course, as an added fact get some pleasure or other gain
from doing the right thing, but to act morally, one does not do it for the sake of
its desirable consequences, but rather because one understands that it is morally
the right thing to do. In this respect Kant's view towards morality parallels the
Christian's view concerning obedience to God's commandments,according to
which the Christian obeys God's commandments simply because God commands
them, not for the sake of rewards in heaven after death or from fear of punishment
in hell. In a similar way, for Kant the rational being does what is morally right
because he recognizes himself as having a moral duty to do so rather than for
anything he or she may get out of it.
Kant's analysis of common sense ideas begins with the thought that the only
thing good without qualification isa "good will". The idea of a good will is closer
to the idea of a "good person", or, more archaically, a "person of good will". This
use of the term “will" early on in analyzing ordinary moral thought prefigures
later and more technical discussions concerning the natuire of rational agency.
Nevertheless, this idea of a good will is an important common sense touchstone
to which Kant returns throughout his works. The basic idea, as Kant describes it
in the Groundwork, is that what makes a good person good is his possession ofa
will that is in a certain way “determined" by, or makes its decisions on the basis
of, the moral law. The idea of a good will is supposed to be the idea of one who is
committed only to make decisions that she holds to be morally worthy and who
takes moral considerations in themselves to be conclusive reasons for guiding her
behavior. This sort of disposition or character is something we all highly value,
Kant thought. He believes we value it without limitation or qualification. By this,
we believe, he means primarily two things.
In Kant's terms, a good will is a will whose decisions are wholly determined
by moral demands or, as he often refers to this, by the Moral Law. Human beings
inevitably feel this Law as a constraint on their natural desires, which is why such
Laws, as applied to human beings, are imperatives and duties. A human will in
which the Moral Law is decisive is motivated by the thought of duty.
Kant's pointed out that to be universally and absolutely good, something
must be good in every instance of its occurrence. He argues that all those things
which people call"good" including intelligence, wit,judgment, courage, resolution,
perseverance, power, riches, honor, health, and even happiness itself can become
"extremely bad and mischievous if the will which is to make use of them..is not
good." In other words, if we imagine a bad person example, one who willed or
wanted to do evil, who had all of these so-called "goods" intelligence, wit, etc.
these very traits would make only that much worse his will to do what is wrong.
Kant on Rights
Immanuel Kant (1724-1804) examined the idea of human rights within
politics in such a way that it “is only a legitimate government that guarantees
our natural right to freedom, and from this freedom we derive other rights".
From this basis it can be assumed that Kant looks at the development, creation
and implementation of rights as primarily dependent on the state and how the
myent Within the state functions, Furthermore, Kant stresses that a society
nly fanction politicaly in reati Fuheote k endamental rights,ae
and enollements are given and enhaneea the Sale ife. as kant teahes,hee
"righteous laws" are founded upon three rational principles:
1. The liberty of every member of the society as a man
2.The equality of every member of the society with every other, as a subject
3. The independence of every member of the commonwealth as a citizen.
An interesting aspect of these principles is that they are not given by the state
but are fundamental in the creation and acceptance of a state by the people of the
state.In this sense Kant believes that these principles are necessary above all,not
only for the founding of "righteous laws",but for the state to function in the first
place.This is so because without the acceptance of the people a state would not
exist therefore rights are necessary within states to keep the support of the people
of the state.
The book Metaphysics of Morals has two distinct parts: the "Doctrine of
eght" and the"Doctrine of Virtue".Kant sought to separate political rights and
duties from what we might call morals in the narrow sense. He limits right by
stating three conditions that have to be met for something to be enforceable as
right (Byrd,2010):
1. Right concerns only actions that have influence on other persons, directly or
indirectly, meaning duties to the self are excluded;
2. Right does not concern the wish but only the choice of others, meaning that
not mere desires but only decisions which bring about actions are at stake;
and
3. Rightdoes not concern the matter of the other's act but only the form, meaning
no particular desires or ends are assumed on the part of the agents. As an
example of the latter he considers trade, which for right must have the form
of being freely agreed by both parties but can have any matter or purpose the
agents want.
These criteria appear to be less rigid than Kant ultimately intends, for the term
“influence” is vague enough that it might include far-reaching minor effects. They
would also include under rightactions even thoseimperfect duties that “influence”
others by improving their lot, such as beneficent (humanitarian) acts of charity.
While Kant must include consideration of beneficent action as part of right, he
does not conclude that beneficent actions are required by right but only that most
are permitted by right and others violate right: His focus on free individual choice
entails that any beneficent action that interferes with or usurps the recipient's
free choice is wrong,for example, improving the recipient's property without
permission as opposed to merely donating money to a fund made available to the
recipient at the recipient's discretion (Follesdal et.al,2014).
In addition to these three conditions for right,Kant also offers direct contrasts
between right and virtue. He thinks both relate to freedom but in different ways:
right concerns outer freedom and virtue concerns inner freedom being master oi
one's own passions. Right concerns act themselves independent of the motive
an agent may have for performing them, virtue concerns the proper motive for
dutiful actions. In another formulation he says that right concerns universality as
a formal condition of freedom while virtue concerns a necessary end beyond the
mere formality of universalitý, thus appearing to tie the distinction to the first two
formulas of the categorical imperative in the Groundwork.In yet another he says
that right concerns narrow duties and virtue wide duties.
In the Feyerabend lectures, Kant notes that right is the subset of morally
correct actions that are also coercible. These various alternative formulations
of the distinction would exclude imperfect duties not because imperfect duties
do not “influence” others but, because, as imperfect, they cannot be coerced in
particular instances, since imperfect duties always allow for the moderating role
of an individual's inclinations. While these various formulations of the distinction
appear to be quite different, they can in general be summarized bysaying thatright
concerns outer action corresponding to perfect duty that affects others regardless
of the individual's internal motivations or goals (Ellis, 2012).
Cosmopolitan Rights.Relations among the states of the world, covered
above, are not the same as relations among the peoples (nations, Volk) of the
world.Individuals can relate to states of which they are not members and to other
individuals who are members of other states. In this they are considered "citizens
of a universal state of human beings" with corresponding “rights of citizens of
the world."Despite these lofty sounding pronouncements, Kant's particular
discussion of cosmopolitan right is restricted to the right of hospitality. Since all
peoples share a limited amount of living space due to the spherical shape of the
earth, the totality of which they must be understood to have originally shared in
common, they must be understood to have a right to possible interaction with
one another. This cosmopolitan right is limited to a right to offer to engage in
commerce, not a right to actual commerce itself, which must always be voluntary
trade. A citizen of one state may try to establish links with other peoples; no state
is allowed to deny foreign citizens a right to travel in its land (Flikschuh, 2014).
Cosmopolitan rightis an important component of perpetual peace. Interaction
among the peoples of the world, Kant notes, has increased in recent times. Now
"a violation of right on one place of the earth is felt in all" as peoples depend upon
one another and know about one another more and more (8:360). Violations of
cosmopolitan right would make more difficult the trust and cooperation necessary
for perpetual peace among states (Hoffe, 2006). Rights
A right is described as,an entitlement or justified claim to a certain kind
of positive and negative treatment from others,lo support from others or no
interference from others.In other words, a riehte suomething to which every
individual in the Conmunity is morally permiled,and for which that community
isentitled to disrespect or compulsorily remove anything that stands in the
way of even a single individual getting it. Rights belong to individuals, and ne
organization has any rights not directly derived from those of its members afi
individuals; and,just as an individual's rights cannot extend to where they will
intrude on another individual's rights, similarly the rights of any organization
whatever must yield to those f a single individual,whether inside or outside the
organization. Rights are those important conditions of social life without which
no person can generally realize his best self.These are the essential conditions for
health of both the individual and his society.It is only when people get and enjoy
rights that they can develop their personalities and contribute their best services
to the society.
Nature of Rights
Laski's (1935) concepts on the nature of rights are enumerated as follows:
1. Rights are the basic social conditions offered to the individual who is an
indispensable member of the society;
2. Rights enable man to fully enhance his personality; to achieve his best self, in
the words of Laski they are 'those social conditions without which no man can
seek to be his best self';
3. Rights are inherently social because they are never against social welfare; the
rights did notexist before the emergence ofsociety; theyare those fundamental
necessities that which are very much social;
4. The state plays the role of recognizing and protecting the rights by providing
for the full maintenance and observance of the rights;
5. Rights are never absolute, the nature and extent for the fulfillment of the
rights are relative; as long men endeavor for the upliftment and betterment
of the conditions of life, rights continue to serve as means for the satisfaction
and gratification of individual's needs; so there can be no rights which are
absolute in nature because absolute rights are a contradiction in terms;
6. Rights are dynamic in nature because the essence and contents of rights vary
according to change in place, time and conditions.
Kinds of Rights
Hereunder are the different kinds of rights, namely:.
1.Natural rights-Many researchers have faith in natural rights.They stated tha
people inherit several rights from nature. Before they came to live in societ
and state, they used to live in a state of nature.In it, they appreciated certain
natural rights,like theright to life,right to liberty and right to property.Natural
rights are parts of human nature and reason.Political theory mainains thatan
individual enters into society with certain basic rights and that no government
can deny these rights.
John Locke (1632-1704), the most influential political philosophers of
the modern period, argued that people have rights, such as the right to life,
liberty, and property that have a foundation independent of the laws of any
particular society. Locke claimed that men are naturally free and equal as part
of the justification for understanding legitimate political government as the
result of a social .contract where people in the state of nature conditionally
transfer some of their rights to the government in order to better ensure
the stable, comfortable enjoyment of their lives, liberty, and property. Since
governments exist by the consent of the people in order to protect the rights
of the people and promote the public good, governments that fail to do so can
be resisted and replaced with new governments.
2. Moral rights - Moral rights are based on human consciousness. They are
supported by moral force of human mind. These are based on human sense
of goodness and justice. These are not assisted by the force of law. Sense of
goodness and public opinion are the sanctions behind moral rights.
Ifanyperson disrupts anymoral right, nolegal action can be taken against
him. The state does not enforce these rights. Its courts do not recognize these
rights. Moral rights include rules of good conduct, courtesy and of moral
behavior. These stand for moral perfection of the people.
3. Legal rights- Legal rights are those rights which are accepted and enforced by
the state. Any defilement of any legal right is punished by law. Law courts of
the state enforce legal rights. These rights can be enforced against individuals
and also against the government. In this way, legal rights are different from
moral rights. Legal rights are equally available to all the citizens. All citizens
follow legal rights without any discrimination. They can go to the courts for
getting their legal rights enforced. Distinction between Moral Rights and Legal Rights
Moral Rights are importantly distinct from Legal Rights:
Moral Rights
legal Rights
Natural:Moral rights are discovered,not
Creted: Our legal rights are created by
created.(This is a form of Moral Realism)
legislation.
Equal:Moral rights are equal rights; there is no
Can be unequal:There are many situations in
injustice in how they are distributed.
which the distribution of legal rights is unjust.
Inalienable:Moral rights cannot be taken away
Alienable:Your legal rights can be taken from
from you without consent (although you can
you against your will.
voluntarily surrender them).
Universal: Your moral rights are the same no
Local: Your legal rights change when you
matter where you are.
move from one jurisdiction to another.
LESSON 2
The Categorical Imperatives and Utilitarianism
Introduction
Categorical imperative, in the ethics of the 18th-century German philosopher
Immanuel Kant, founder of critical philosophy, a moral law that is unconditional.
or absolute for all agents, the validity or claim of which does not depend on any
ulterior motive or end. “Thou shalt notsteal," for'example, is categorical as distinct
from the hypothetical imperatives associated with desire,such as "Do not steal if
you wait to be popular." For Kant there was only one such categorical imperative,
which he formulated in various ways. "Act only according to that maxim by
wliich you can at the same time will that it should become a universal law" is a
purely formal or logical statement and expresses the condition of the rationality
of conduct rather than that of its morality, which is expressed in another Kantian
formula: "So act as to treat humanity, whether in your own person or in another,.
always as an end, and never as only a means."
Categorical Imperative
The Categorical Imperative was devised by Immanuel Kant to provide a set
of requirements a maxim (or motivation) must pass in order for the action to be
considered a moral obligation. When a Categorical Imperative is established it
becomes one's moral duty to carry out the action under any circumstances. When
carrying out this action, the individual's primary motive should always be duty
according to Kant; this is because we can decipher what our duty is by using
our reason. Human's ability to reason is what deciphers us from animals and so,
logically, must be part of being a moral agent. Reason is objective and universal for
humanity and so is a reliable and reasonable basis for a moral theory.
Kant characterized the Categorical Imperative as an objective, rationally
necessary and unconditional principle that'we must always follow despite any
natural desires or inclinations we may have to the contrary. All specific moral
requirements,according to Kant, are justified by this principle, which means that
all immoral actions are irrational because they violate the Categorical Imperative.
Kant argued that conformity to the CI (a non-instrumental principle), and
hence to moral requirements themselves,can nevertheless be shown to be essential
to rational agency. This argument was based on his striking doctrine that a rational
will must be regarded as autonomous, or free, in the sense of being the author of
the law that binds it. The fundamental principle of morality - the CI - is none
other than the law of an autonomous will (Patton, 1947).
The Categorical Imperative is determined by referring to three (3)
formulations namely:
1. Formula of the Law of Nature insists that we should act 'only according to
that maxim' which could be universalized. This means that we must be able
to universalize a principle without contradiction. If this is not possible, we
can logically assume that the act is immoral as it is counter to reason. If a rule
is not universalizable then others will not be free to act from the same moral
principles, and Kant strongly believed that autonomy and freedom were
essential to being a moral agent.
2. The Formula of End in Itself ensures that you never treat others or oneself
'merely as a means but always as an end'. To use someone merely as a means
to some other end is to exploit their rationality, and we should value everyone
as rational beings.
3. Formula of a Kingdom of Ends asks for us to 'act as if a legislating member
in the universal Kingdom of Ends'. The Kingdom of Ends is a world in which
everyone acts from categorical imperatives, and although we may not live in
this world, we must act as if we are. According to this formula we must act
on the assumption that everyone'will follow the rules you make through your
actions. If the intended action passes each of the formulations it is a categorical
imperative and thus is not only right, but a moral obligation.
Kant holds that the fundamental principle of our moral duties is a categorical
imperative. It is an imperative because it is a command addressed to agents
who could follow it but might not. It is categorical in virtue of applying to us
unconditionally, or.simply because we possess rational wills, without reference
to any ends that we might or might not have. It does not, in other words, apply to
us on the condition that we have antecedently adopted some goal for ourselves.
Kant describes the will as operating on the basis of subjective volitional
principles he calls “maxims". Hence, morality and other rational requirements are,
for the most part, demands that apply to the maxims that we act on.
Utilitarianism
Though te first systematic account of utilitarianism was developed by
Jeremy Bentham, the core insight motivating the theory occurred much earlier.
That insight is that morally appropriate behavior will not harm others,butinstead
increase happiness or 'utility' What is distinctive about utilitarianism is its
approach in taking that insight and developing anaccount of oralevaand
moral direction that expands on it. Early precursors to the Classical Utilitarians
include the British Moralists,Cumberland,Shaftesbury,Hutcheson,Gay,and
Hume.Of these, Francis Hutcheson (1694-1746) is explicitly utilitarian when it
comes to action choice (Scarre, 1996).
Some of the earliest utilitarian thinkers were the 'theological' utilitarians such
as Richard Cumberland (1631-1718)and John Gay(1699-1745).They believed that
promoting human happiness was incumbent on us since it was approved by God.
Gay (1731) held that since God wants the happiness of mankind, and since
God's will gives us the criterion of virtue, “。 . the happiness of mankind may be
said to be the criterion of virtue, but once removed". This view, was combined
with a view of human motivation with egoistic elements. A person's individual
salvation, her eternal happiness, depended on conformity to God's will, as did
virtue itself. Promoting human happiness and one's own coincided, but, given
God's design, it was not an accidental coincidence.
Gay's influence on later writers, such as Hume, deserves note. It is in Gay's
essay that some of the questions that concerned Hume on the nature of virtue
are addressed. For example, Gay was curious about how to explain our practice.
of approbation and disapprobation of action and character. When we see an act
that is vicious we disapprove of it. Further, we associate certain things with their
effects, so that we form positive associations and negative associations that also
underwrite our moral judgments.
Anthony Ashley Cooper, the 3rd Earl of Shaftesbury (1671-1713) is generally
thought to have been the one of the earliest 'moral sense' theorists, holding that
we possess a kind of “inner eye” that allows us to make moral discriminations.
This seems to have been an innate sense of right and wrong, or moral beauty and .
deformity.
Like Shaftesbury, Francis Hutcheson was very much interested in virtue
evaluation.He also adopted the moral sense approach. However, in his writings
we also see an emphasis on action choice and the importance of moral deliberation
to action choice. Hutcheson, in "An Inquiry Concerning Moral Good and Evil",
fairly explicitly spelled out a utilitarian principle of action choice. (Hruschka,
1991)notes,however,that it was Leibniz who first spelled out a utilitarian decision
procedure.
The Classical Utilitarians, Bentham and Mill,were concerned with legal and
social reform.If anything could be identified as the fundamental motivation behind
the development of Classical Utilitarianism it would be the desire to see useless,
corrupt laws and social practices changed.Accomplishing this goal required a
normative ethical theory employed as a critical tool. What is the truth about what
makes an action or a policy a morally good one, or morally right? But developing
the theory itself was also influenced by strong views about what was wrong in
their society.The conviction that,for example,some laws are bad resulted in
analysis of why they were bad. And,for Jeremy Bentham,what made them bad
was their lack of utility, their tendency to lead to unhappiness and misery without
any compensating happiness. Ifa law or an action doesn't do any good, thenitisn't
any good.
Jeremy Bentham (1748-1832) was influenced both by Hobbes' account
of human nature and Hume's account of social utility. He famously held that
humans were ruled by two sovereign masters -pleasure and pain. Bentham also
promulgated the principle of utility as the standard of right action on the part
of governments and individuals. Actions are approved when they are such as to
promote happiness, or pleasure, and disapproved of when they have a tendency
to cause unhappiness, or pain.
Bentham viewed liberty and autonomy as good - but good instrumentally,
。 not intrinsically. Thus, any action deemed wrong due to a violation of autonomy
is derivatively wrong on instrumental grounds as well.
On Bentham's view the law is not monolithic and immutable. Since effects of
a given policy may change, the moral quality of the policy may change as well.A
law that is good at one point in time may be a bad law at some other point in time.
Thus, lawmakers have to be sensitive to changing social circumstances. To be fair
to Bentham's critics, of course, they are free to agree with him that this is the case
in many situations, just not all - and that there is still a subset of laws that reflect
the fact that some actions just are intrinsically wrong regardless of consequences.
Bentham is in the much more difficult position of arguing that effects are all there
are to moral evaluation of action and policy.
John Stuart Mill (1806-1873) was a follower of Bentham, and, through most
of his life, greatly admired Bentham's work even though he disagreed with some
of Bentham's claims, particularly on the nature of 'happiness. To this end, Mills
hedonism was influenced by perfectionist intuitions. There are some pleasures
that are more fitting than others. Intellectual pleasures are of a higher, better, sort
than the ones that are merely sensual, and that we share with animals.
Like Bentham, the good still consists in pleasure, it is still a psychological
state. There is certainly that similarity. Further, the basic structures of the theories
are the same (Donner, 1991). While it is true that Mill is more comfortable with
notions like 'rights', this does not mean that he, in actuality, rejected utilitarianism.
The rationale for all the rights he recognizes is utilitarian.
Mill's yersion of utilitarianism differed from Bentham's also in that he placed
weight on the effectiveness of internal sanctions-emotions like guilt and remorse
which serve to regulate our actions. According to Mill, we are the sorts of beings
that have social feelings,feelings for others, not just ourselves. We care about
hen, and when we perceive harms to them this causes painful experiences in ufs
hen one perceives oneself to be the agent of that harm,the negative emotions
are centered on the self. One feels guilt for what one has done,not for what one
sees another doing: Like external forms of punishment, internal sanctions are
instrumentally very important to appropriate action.
Mill also held that natural features of human psychology, such as conscience
and a sense of justice, underwrite motivation. The sense of justice, for example,
results from very,natural impulses. Part of this sense involves a desire to punish
those who have harmed others, and this desire in turn “。。 .is a spontaneous
outgrowth from two sentiments, both in the highest'degree natural..; the impulse
of self-defense, and the feeling of sympathy."
Like Bentham, Mill sought to use utilitarianism to inform law anid social
policy. The aim of increasing happiness underlies his arguments for women's
suffrage and free speech. We can be said to have certain rights,then -but those
rights are underwritten by utility. If one can show that a purported right or duty
is harmful, then one has shown thatit is not genuine.
In Utilitarianism, Mill argues that virtue not only has instrumental value, but
is constitutive of the good life. A person without virtue is morally lacking, and is
not as able to promote the good.
Utilitarian Philosophy
Utilitarianism is a philosophical view or theory about how we should
evaluate a wide range of things that involve choices that people face. Among the
things that can be evaluated are actions, laws, policies, character traits, and moral
codes. Utilitarianism is a form of consequentialism because it rests on the idea
that it is the consequences or results of actions, laws, policies, etc. that determine
whether they are good or bad, right or wrong. In general, whatever is being
evaluated, we ought to choose the one that will produce the best overall results. In
the language of utilitarians,we should choose the option that "maximizes utility,".
i.e. that action or policy that produces the largest amount of good.
Utilitarianism is generally held to be the view that the morally right action
is the action that produces the best. There are many ways to spell out this general
claim. One thing to note is that the theory is a form of consequentialism:the right
action is understood entirely in terms of consequences produced.
Utilitarianism is the idea that the moral worth of an action is solely
determined by its contribution to overall utility in maximizing happiness or
pleasure as summed among all people. It is, then, the total utility of individuals
which is important here,the greatest happiness for the greatest number of people.
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Utility, after which the doctrine is named, is a measure in economics of the relative
satisfaction from, or desirability of the consumption of goods. Utilitarianism can
thus be described as a quantitative and reductionistic approach to Ethics.
Utilitarianism starts from the basis that pleasure and happiness are
intrinsically valuable, that pain and suffering are intrinsically disvaluable, and
that anything else has value only in its causing happiness or preventing suffering
or as means to an end. This focus on happiness or pleasure as the ultimate end
of moral decisions, makes it a type of Hedonism (and it is sometimes knowi as
Hedonistic Utilitarianism).
Utilitarians support equality by the equal consideration of interests, and they
reject any arbitrary distinctions as to who is worthy of concern and who is not,
and any discrimination between individuals. However, it.does accept the idea
of declining marginal utility, which recognizes that the same thing furthers the
interests of a well-off individual to a lesser degree than it would the interests of a
less well-off individual.
Utilitarians believe that the purpose of morality is to make life better by
increasing the amount of good things (such as pleasure and happiness) in the
world and decreasing the amount of bad things (such as pain and unhappiness).
They reject moral codes or systems that consist of commands or taboos that are
based on customs, traditions, or orders given by leaders or supernatural beings.
Instead, utilitarians think that what makes a morality be true or justifiable is its
positive contribution to human (and perhaps non-human) beings.
Since the early 20th century utilitarianism has undergone a variety of
refinements. After the middle of the 20th century it has become more common to
identify as a 'Consequentialist' since very few phílosophers agree entirely with
the view proposed by the Classical Utilitarians, particularly with respect to the
hedonistic value theory. But the influence of the Classical Utilitarians has been
profound - not only within moral philosophy, but within political philosophy
and social policy. The question Bentham asked, "What use is it?," is a cornerstone
of policy formation. It is a completely secular, forward-looking question. The
articulation and systematic development of this approach to policy formation is
owed to the Classical Utilitarians.
FRAMEWORK AND PRINCIPLES
BEHIND MORAL DISPOSITION
Introduction:
OW
hatever can be demanded on the ground of Law is a Civil Obligation
but, in so far as moral grounds are to be observed, it is a Duty. The
word 'duty' is frequently used of legal relationships. Legal Duties are defined
as perfect and Moral Duties as imperfect because the former must be done, and
have an external necessity, while the latter depend on a subjective will. But one
might, with good reason, invert this classification in as much as the Legal Duty
as such demands only an external necessity, in which the disposition is not taken
into account, or in which we may even have a bad motive. On the contrary, for a
Moral Duty both are demanded, the right deed as regards its content and, likewise
according to form, the subjective side, the Good Intention.
Law, in general, leaves the disposition out of consideration. Morality, on the
other hand, is concerned essentially with the intention and demands that the deed
should be done out of simple regard for Duty. So too the legally right conduct is
moral in so far as its moving principle is the regard for the right.
16
With legally right conduct the moral aspect should also be essentially
connected. It may, however, be the case that with legally right action there is o
sentiment of Law present; nay, more, that an immoral intent may accompany it.
The legally right act, in so far as it is done out of regard for the Law,is,at the same
time,also moral. The legally right action,associated at the same time with a moral
disposition, is to be carried out unconditionally before there can be room for the
moral action in which there is no legal command, that is, legal obligation. Men are
very ready to act from a merely moral ground, for example, to give away with an
air of generosity rather than pay their honest debts; for in a generous action they
congratulate themselves on account of a special perfection, while, on the contrary,
in the performance of just action they would only perform the completely universal
act which makes them equal with all.
Objective:
At the end of the chapter, the students will be able to:
1. Differentiate justice from fairness;
2. Critique justice and fairness;
3. Make use of justice and fairness; and
4. Understand the ethical principles of taxation.
LESSON 1
Righteousness and Equality
Introduction
Taken in its broader sense, justice is action in accordance with the
requirements of some law (Vice, 1997). Some maintain that justice stems from
God's will or command, while others believe that justice is inherent in nature
itself. Still others believe that justice consists of rules common to all humanity
that emerge out of some sort of consensus. This sort of justice is often thought of
as something higher than a society's legal system. It is in those cases where an
action seems to violate some universal rule of conduct that we are likely to call it
“unjust."
Justice and Fairness
The definitions of"fairnes" and "justice” are very similar but are notidentical
-something like fraternal (non-identical)twins.
Justice is often about overriding principles and fairness is more commonly
about how those principles are applied to a specific set of circumstances or a
particular situation. Just as philosophy is about overriding principles and ethics is
about how those principles are applied.
When it comes to how we expect to be treated and how others expect us
to treat them, there is broad agreement that. "fairness" should be the standard
for addressing those situations. The fairness question is often raised when people
differ over how they believe a situation should be addressed or resolved, or when
decisions are being made regarding the distribution of benefits and burdens.
In an organizational context, fairness usually comes down to applying the
same rules, standards and criteria in similar situations. The purpose is to reduce
the role of bias in one's decision making, thus, leveling the playing field.
Fairness is concerned with actions, processes, and consequences, that are
morallyright, honorable, and equitable. Inessence, the virtue of fairness establishes
moral standards for decisions that affect others. Fair decisions are made in an
appropriate manner based on appropriate criteria.
We tend to think and speak in terms of fairness when we are dealing with
the behavior of individuals and everyday interpersonal relationships. We talk
about justice and equity in the context of broader social issues and institutional
obligations to individuals. Yet all three words apply to virtually any situation
where we want to judge whether an action contributes tó a good, rational, caring
society.
Fairness and fair play are less lofty terms than justice or equity. yet, on the
'level on which most of us operate, the desire to be treated fairly and the duty to be
fair and play fair are far more relevant.
The moral obligations arising from the core ethical value of fairness are almost
always associated with the exercise of power to render judgments that bestow
benefits or impose burdens. Almost everyone has the power to give or withhold
benefits (including approval, praise, honor, and support) and to impose burdens
(including disapproval, criticism, blame, and condemnation). Parents,teachers,
employers,college administrators, building inspectors, and innumerable others
make daily judgments that significantly affect our lives.
The moral duty to be fair places constraints on our judgments and actions.
There are two aspects of fairness: fair results (substantive fairness) and fair
procedures (procedural fairness).
Principles of Fairness
Fairness requires that we:
1.Treat all people equitably based on their merits and abilities and handle an
essentially similar situations similarly and with consistency.
2. Make all decisions on appropriate criteria, without undue favoritism or
improper prejudice.
3. Never blame or punish people for what they did not do, and appropriately
sanction those who violate moral obligations or laws.
4.Promptly and voluntarily correct personal and institutional mistakes and
improprieties.
5. Not take unfair advantage of people's mistakes or ignorance.
6. Fully consider the rights, interests, and perspectives of all stakeholders,
approach judgments with open-minded impartiality (setting aside prejudices
and predispositions), conscientiously gather and verify facts, provide critical
stakeholders with an opportunity to explain or clarify, and carefully evaluate
the information.
Justice means giving each person what he or she deserves or, in more
traditional terms, giving each person his or her due. Justice and fairness are closely
related terms that are often today used interchangeably. There have, however,
also been more distinct understandings of the two terms. While justice usually has
been used with reference to a standard of rightness, fairness often has been used
with regard to an ability to judge without reference to one's feelings or interests;
fairness has also been used to refer to the ability to make judgments that are not
overly general but that are concrete and specific to a particular case. In any case, a
notion of desert is crucial to both justice and fairness.
In its narrower sense, justice is fairness. It is action that pays due regard to
the proper interests, property, and safety of one's fellows (Rescher, 1982). While.
justice in the broader sense is often thought of as transcendental, justice as fairness
is more context-bound. Parties concerned with fairness typically strive to work out
something comfortable and adopt procedures that resemble rules of a game. They
work to ensure that people receive their "fair share" of benefits and burdens and.
adhere to a system of "fair play."
People often frame justice issues in terms of fairness and invoke principles
of justice and fairness to explain their satisfaction or dissatisfaction with the
organizations they are part of, as well as their state or government (Tyler et. al,
1995). They want institutions to treat them fairly and to operate according to fair
rules. What constitutes fair treatment and fair rules is often expressed by a variety
ofjustice principles.
But sa ying that justice is giving each person what he or she deserves does not
take us very far,How do we determine vhafpeople deserve? What criteria and
what principles should we use to determine wPat is due to this or that person?
Principles of Justice
The most fundamental principle of justice, one that has been widely accepted
since it was first defined by Aristotle more than two thousand years ago is the
principle that "equals should be treated equally and unequal unequally." In its
contemporary form, this principle is sometimes expressed as follows:"Individuals
should be treated the same, unless they differ in ways that are relevant to the
situation in which they are involved." For example,if Pedro and Juan both do the
same work, and there are no relevant differences between them or the work they
aredoing, then in justice they should be paid the same wages.And if Jack is paid
more than Jill simply because he is a man, or because he is white, then we have
an injustice-a form of discrimination-because race and sex are not relevant to
normal work situations.
The principles of justice and fairness can be thought of as rules of "fair play"
for issues of social justice. Whether they turn out to be grounded in universal laws
or ones that are more context-bound, these principles determine the way in which
the various types of justice are carried out. For example, principles of distributive
justice determine what counts as a “fair share" of particular good, while principles
of retributive or restorative justice shape our response to activity that violates a
śociety's rules of “fair play." Social justice requires both that the rules be fair, and
also that people play by the rules.
Rawls identified two principles of justice, namely (Wolff, 1977):
1. Each person is to have an equal right to the most extensive total system of
equal basic liberties compatible with a similar system of liberty for all. This
principle is mainly concerned with distribution of rights and liberties, the
basic liberties of citizens are the political liberty to vote and run for office,
freedom of speech and assembly, liberty of conscience, freedom of personal
property and freedom from arbitrary arrest. However, it is a matter of some
debate whether freedom of contract can be inferred to be included among
these basic liberties..
2. Social and economic inequalities are to be arranged so that they are both: (a)
to the greatest benefit of the least advantaged, consistent with the just savings
principle, and (b) attached to offices and positions open to all under conditions
of fair equality of opportunity.
These principles are lexically ordered,and Rawls emphasizes the priority of
liberty. The first principle is often called the greatest equal liberty principle. The
second,until (a),the difference principle and the final addendum in (b) the equal
opportunity principle.
On the other hand, there are also criteria that we believe are not justifiable
grounds for giving people different treatment. In the world of work, for example,
we generally hold that it is unjust to give individuals special treatment on the
basis of age,sex,race,or their religious preferences.If the judge's nephew receives
a suspended sentence for armed robbery when another offender unrelated to the
judge goes to jail for the same crime, or the brother of the Director of Public Works
gets the million-peso contract to install a new building adjacent to the municipal
hall despite lower bids from other contractors, we say that it's unfair. We also
believe it isn't fair when a person is punished for something over which he or she
had no control, or isn't compensated for a harm he or she suffered.And the people
involved in the "brown lung hearings" felt that it wasn't fair that some diseases
were provided with disability compensation, while other similar diseases weren't.
Different Kinds of Justice
There are different kinds of justice, namely:
1. Distributive justice refers to the extent to which society's institutions ensure
that benefits and burdens are distributed among society's members in ways
that are fair and just. When the institutions of a society distribute benefits or.
burdens in unjust ways, there is a strong presumption that those institutions
should be changed. For example, the American institution of slavery in the
pre-civil war South was condemned as unjust because it was a glaring case of
treating people differently on the basis of race.
2. Retributive or corrective justice. Retributive justice refers to the extent to.
which punishments are fair and just. In general, punishments are held to
be just to the extent that they take into account relevant criteria such as the
seriousness of the crime and the intent of the criminal, and discount irrelevant
criteria such as race. It would be barbarously unjust, for example, to chop offa
person's hand for stealing a dime, or to impose the death penalty on a person
who by accident and without negligence injured another party. Studies have
frequently shown that when blacks murder whites, they are much more likely
to receive death sentences than when whites murder whites or blacks murder
blacks. These studies suggest that injustice still exists in the criminal justice
system in the United States.
3.Compensatory justice.Compensatory justice refers to the extent to which
people are fairly compensated for their injuries by those who have injured
them;just compensation is proportional to the loss inflicted on a person.This
174.
is precisely the kind of justice that was at stake in the brown lung hearings.
Those who testified at the hearings claimed that the owners of the cotton
mills where workers had been injured should compensate the workers whose
health had been ruined by conditions at the mills.
The foundations of justice can be traced to the notions of social stability,
interdependence, and equal dignity. As the ethicist John Rawls has pointed out,
the stability of a society-or any group, for that matter- depends upon the extent
to which the members of that society feel that they are being treated justly. When
some of society's members come to feel that they are subject to unequal treatment,
the foundations have been laid for social unrest, disturbances, and strife.The
members of a community, Rawls holds, depend on each other, and they will retain
their social unity only to the extent that their institutions are just. Moreover, as the
philosopher Immanuel Kant and others have pointed out, human beings are all
equal in this respect: they all have the same dignity, and in virtue of thís dignity
they deserve to be treated as equals. Whenever individuals are treated unequally
on the basis of characteristics that are arbitrary and irrelevant, their fundamental
human dignity is violated.
Justice, then, is a central part of ethics and should be given due consideration
in our moral lives. In evaluating any moral decision, we must ask whether our
actions treat all persons equally. If not, we must determine whether the difference
in treatment is justified: are the criteria we are using relevant to the situation at
hand? But justice is not the only principle to consider in making ethical decisions.
Sometimes principles of justice may need to be overridden in favor of other
kinds of moral claims such as rights or society's welfare.Nevertheless,justice
is an expression of our mutual recognition of each other's basic dignity, and an
acknowledgement that if we are to live together in an interdependent community
we must treat each other as equals.
LESSON 2
Political Doctrines
Introduction
In theory,"equal justice under law" is difficult to oppose. In practice,
however,it begins to unravel at several key points,beginning with what we mean
by "justice."In conventional usage,the concept seems largely procedural."Equal
justice" is usually taken to mean "equal access to justice," which in turn is taken to
mean access to law.But as is frequently noted,a purely procedural understanding
by no means captures our aspirations. Those who receive their "day in court"
do not always feel that "justice has been'done," and with reason. Money often
matters more than merits, in all the ways that Marc Galanter described in his
classic article on "why the haves come out ahead"(Galanter, 1974).Substantive
rights and procedural obstacles can be skewed, and even those who win in court
can lose in life, given post-judgment power relations. These difficulties are seldom
acknowledged in bar discussions of access to justice, which assume that more is
better, and that the trick is how to achieve it.
Egalitarian Justice
Egalitarianism is a trend of thought in political philosophy. An egalitarian
favors equality of some sort: People should get the same, or be treated the same,
or be treated as equals, in some respect. An alternative view expands on this last-
mentioned option: People should be treated as equals, should treat one another as
equals, should relate as equals, or enjoy an equality of social status of some sort.
Egalitarian doctrines tend to rest on a background idea that all human persons.
are equal in fundamental worth or moral status. So far as the Western European
and Anglo-American philosophical tradition is concerned, one significant source
of this thought is the Christian notion that God loves all human souls equally.
Egalitarianism is a protean doctrine, because there are several different types of
equality, or ways in which people might be treated the same, or might relate as
equals, that might be thought desirable. In modern democratic societies, the term
"egalitarian" is often used to refer to a position that favors, for any of a wide array
of reasons,'a greater degree of equality of income and wealth across persons than
currently exists.
As a view within political philosophy, egalitarianism has to do both with
how people are treated and with distributive justice.Civil rights movements reject
certain types of social and political discrimination and demand that people be
181
treated equally.Distributive justice is another form of egalitarianism that addresses
life outcomes and the allocation of valuable things such as income,wealth, and
other goods.
To judge two things equal, we must also specify the relevant qualities they
have in common. Therefore,egalitarianism is the belief that all humans share an
essence or quality that makes them equal. Although all egalitarians believe in
equality,they often differ in their understanding of the qualities all humans share.
Every form of egalitarianism is cosmopolitan and inclusive. Those who
see only the members of their own group as equal are not egalitarian. Because
egalitarianism is always based on a theory of universal human commonality and
because such universal human qualities are difficult to define, their essence is often
unspecified by egalitarian thinkers. Nonetheless, anyone who believes all humans
are equal must also believe all humans have some kind of essence or quality in
common, because without commonality there can be no equality.
The term is derived from the French word "égal", meaning "equal" or.
"level", and was first used in English in the 1880s, although the equivalent term
"equalitarian" dates from the late 18th century.
Types of Egalitarianism
1. Economic Egalitarianism.(or Material Egalitarianism) is. where the
participants of a society are of equal standing and have equal access to all the
economic resources in terms of economic power,wealth and contribution.Itis
a founding principle of various forms of socialism.
2. Moral Egalitarianism is the position that equality is central to justice, thatall
individuals are entitled to equal respect, and that all human persons are equal
in fundamental worth or moral status.
3.Legal Egalitarianism is the principle under which each individual is subject
to the same laws, with no individual or group or class having special legal
privileges, and where the testimony of all persons is counted with the same
weight.
4.Political Egalitarianism is where the members of a society are of equal
standing in terms of political power or influence. It is a founding principle of
most forms of democracy.
5. Luck Egalitarianism is a view about distributive justice (what is just or right
with respect to the allocation of goods in a society)espoused by a variety of
left-wing political philosophers,which seeks to distinguish between outcomes
that are the result of bruite luck (e.g. misfortunes in genetic makeup,or being
struck by a bolt of lightning) and those that are the consequence of consciols
options (e.g. career choices, or fair gambles).
6. Gender Egalitarianism (or Zygarchy) is a form of society in which power is
equally shared between men and women, or a family structure where power
is shared equally by both parents.
7. Racial Egalitarianisım (or Racial Equality) is the absence of racial segregation
。(the separation of different racial groups in daily life, whether mandated by
。law or through' social norms).
8.Opportunity Egalitarianisın (or Asset-based Egalitarianism) is the idea that
equality is possible by a redistribution ofresources, usually in the form of a
capital grant provided at the age of majority, an idea which has been around
'since Thonmas Paine (1737-1809).
9. Christian Egalitarianism holds that all people are equal before God and in
Christ, and specifically teaches gender equality in Christian church leadership
and in marriage.
Socialism (Socialist Justice)
In contrast with libertarians, socialists take equality to be the ultimate
political ideal. In the Communist Manifesto (1848), Karl Marx (1818-1883) and
Friedrich Engels (1820-1895) maintain that the abolition of bourgeois property
and bourgeois family structure is a necessary first requirement for building
a society that accords with the political ideal of equality. In the Critique of the
Gotha Program (1891), Marx provides a much more positive account of what is
required to build a society based upon the political ideal of equality. Marx claims
that the distribution of social goods must conform, at least initially, to the principle
from each according to his/her ability, to each according to his/her contribution.
But when the highest stage of communist society has been reached, Marx adds,
distribution will conform to the principle from each according to his/her ability,
to each according to his/her need.
Socialism is a populist economic and political system based on the public .
ownership (also known as collective or common ownership) of the means of
production. Those means include the machinery, tools and factories used to
produce goods that aim to directly satisfy human needs.
Socialism's mantra is "From each according to his ability,to each according to
his contribution."Everyone in the society receives a share of the production based
on how much each has contributed. That motivates them to work long hours if
they want to receive more.
Workers receive their share after a percentage has been deducted for the
common good. Examples are transportation,defense,and education.Some also
define the common good as caring,for those who can't directly contribute to
production. Examples include the elderly, children, and their caretakers.
183
Socialism assumes that the basic nature of people is cooperative. That inature
hasn't yet emerged in full because capitalism or feudalism has forced people to be
competitive. Therefore,a basic tenet of socialism is that the economic system must
support this basic human nature for these qualities to emerge.
In a purely socialist system, all legal production and distribution decisions
are made by the government, and individuals rely on the state for everything from
food to healthcare. The government determines output and pricing levels of these
goods and services.
Socialists contend that shared ownership of resources and central planning
provide a more equal distribution of goods and services, and a more equitable
society.
Origins and Development
Socialism developed in opposition to the excesses and abuses to liberal
individualism and capitalism. Under early capitalist economies during the late
18th and 19th centuries, western European countries experienced industrial
production and compound economic growth at a rapid pace. Some individuals
and families rose to riches quickly, while others sank into poverty, creating income
inequality and other social concerns.
The most famous early socialist thinkers were Robert Owen, Henri de Saint-
Simon, Karl Marx and Vladimir Lenin. It was primarily Lenin who expounded on
the ideas of earlier socialists and helped bring socialist planning to the national
level after the 1917 Bolshevik Revolution in Russia.
Following the failure of socialist central planning in the Soviet Union and
Maoist China during the 20th century, many modern socialists adjusted to a highly
regulatory and redistributive system, sometimes referred to as market socialism or
democratic socialism.
Advantages
1. Workers are no longer exploited, since they own the means of production.
All profits are spread equitably among all workers, according to his or her
contribution.The cooperative system realizes that even those who can't work
must have their basic needs met, for the good of the whole.
2. The system eliminates poverty.
3. Everyonehas equal access to health careand education.Nooneis discriminated
against.
4. Everyone works at what one is best at and what one enjoys. If society needs
jobs to be done that no one wants, it offers higher compensation to make it
worthwhile.
5. Natural resources are preserved for the good of the whole.
Disadvantages
1. The biggest disadvantage of socialism is that it relies on the cooperative nature
of humans to work. It negates those within society who are competitive, not
cooperative. Competitive people tend to seek ways to overthrow and disrupt
society for their own gain.
2. It doesn't reward people for being entrepreneurial and competitive. As such,
it won't be as innovative as a capitalistic society.
3. The government set up to represent the masses may abuse its position and
claim power for itself.
Capitalism
Capitalism is an economic system where private entities own the factors
of production. The four factors are entrepreneurship, capital goods, natural
resources, and labor. The owners of capital goods, natural resources, and
entrepreneurship exercise control through companies. The individual owns his or
her labor. The only exception is slavery, where someone else owns a person's labor.
Although illegal throughout the entire world, slavery is still widely practiced.
Capitalism, also called free market economy or free enterprise economy,
economic system,dominant in the Western world since the breakup of feudalism,
in which most of the means of production are privately owned and production is
guided and income distributed largely through the operation of markets.
Characteristics of Capitalism
1. Two-class system: Historically a capitalist society was characterized by the
split between two classes of individuals-the capitalist class, which owns the
means for producing and distributing goods (the owners) and the working
class, who sell their labor to the capitalist class in exchange for wages. The
economy is run by the individuals (or corporations) who own and operate
companies and make decisions as to the use of resources. But there exists
a "division of labor" which allows for specialization, typically occurring
through education and training, further breaking down the two class system
into sub-classes (e.g.,the middle class).
185
2.Profit motioe: Companies exist to make a profit. The motive for all companies
is to make and sell goods and services only for profits.Companies do not
exist solely to satisfy people's needs.Even though some goods or services may
satisfy needs,they will only be available if the people have the resources to
pay for them.
3. Minimal government intervention:..
Capitalist societies believe markets
should be left alone to operate without government intervention.However,
a completely government-free capitalist society exists in theory,only.Even in
the United States-the poster child for capitalism, the government regulates
certain industries, such as the Dodd-Frank Act for financial institutions. By
contrast, a purely capitalist society would allow the markets to set prices
based on demand and supply for the purpose of making profits.
4. Competition: True capitalism needs a competitive market.
Without
competition, monopolies exist, and instead of the market setting the prices,
the seller is the price setter, which is against the conditions of capitalism.
5. Willingness to change: The last characteristic of capitalism is the ability to
adapt and change. Technology has been a game changer in every society,
and the willingness to allow change and adaptability of societies to improve
inefficiencies within economic structures is a true characteristic.
Advantages
Capitalism results in the best products for the best prices. That's because
consumers will pay more for what they want the most. Businesses provide what
customers want at the highest prices they'll pay. Prices are kept low bycompetition
among businesses. They make their products as efficient as possible to maximize
profit.
Most important for economic growth is capitalism's intrinsic reward for .
innovation. This includes innovation in more efficient production methods. It
also means innovation of new products. As Steve Jobs said, "You can't just ask
customers what they want and then try to give that to them. By the time you get it
built, they'll want something new."
Disadvantages
Capitalism doesn't provide for those who lack competitive skills. This
includes· the elderly, children, the developmentally disabled, and caretakers. To
keep society functioning, capitalism requires government policies that value the
family unit.
Despite theidea of a"level playing field,"capitalism does notpromote equality
of opportunity.Those without the proper nutrition,support,and education may
never make it to the playing field. Society will never benefit from their valuable
skills.
In the short term, inequality may seem to be in the best interest of capitalism's
winners.They have fewer competitive threats.They may also use their power to
"rig the system" by creating barriers to entry. For example, they will donate to
elected officials who sponsor laws that benefit their industry. They could send·
their children to private schools while supporting lower taxes for public schools.
In the long term, inequality will limit diversity and the innovation it creates.
For example, a diverse business team is more able to identify market niches. It can
understand the needs of society's minorities, and target products to meet those
needs.
Capitalism ignores external costs, such as pollution and climate change.
This makes goods cheaper and more accessible in the short run. But over time,
it depletes natural resources, lowers the quality of life in the affected areas, and
increases costs for everyone. The government should impose Pigouvian taxes to
monetize these external costs and improve the general welfare.
Capitalism and Private Property
Private property rights are very important in capitalism. Most modern
concepts of private property stem from John Locke's theory of homesteading, in
which human beings claim ownership through mixing their labor with unclaimed
resources. Once owned, the only legitimate means of transferring property are
through trade, gifts, inheritance or wages:
Private property promotes efficiency by giving the owner of resources an
incentive to maximize its value. The more valuable a resource, the more trading
power it provides the owner. In a capitalist system, the person who owns property
is entitled to any value associated with the property.
When property is not privately owned, but shared by the public, a market
failure can emerge, known as the tragedy of the commons. The fruit of any labor
performed with a públic asset does not belong to the laborer, but is diffused
among many people. There is a disconnect between labor and value, creating a
disincentive to increase value or production. People are incentivized to wait for
Someone else to do the hard work and then swoop in to reap the benefits without
much personal expense.
For individuals or businesses to deploy their capital goods confidently, a
System mustexist that protects their legal right to owin or transfer private property.
To facilitate and enforce private property rights, capitalist societies tend to rely on
contracts,fair dealing and tort law.
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LESSON 3
Taxution
Introduction
The power of taxation is inherent power of the State. It rests upon necessity,
the significance of which stems from the recognition that since governments have
been established to promote and protect the general welfare, it is necessary that
government should be provided with the means by which it could carry out its
exercise the power of taxation.
Government financial operations are well-nigh impossible without taxation.
Apart from this, taxation can be a powerful means in order to achieve the goals of
social progress and the objectives of economic development.
Taxation is very important to maintain the society we live in. People are
always criticizing the government for this but it is very important.
Meaning of Taxation
Taxation is the supreme power of a sovereign state through its law-making
body, to impose burdens or charges upon persons, property or property rights
for public purpose. It is the power vested upon the legislature for the purpose of
raising revenues to finance government expenditures and for the general welfare
and protection of its citizens.
Henceforth,taxation is a State power that is exercised only through the law-
making body of the State or the Legislature. Neither the President nor the Judiciary
has the power to impose taxes. Taxes are levied by Congress by means of laws.
Taxation is the method of apportioning the cost of government among those
who, in some measure are privileged to enjoy its benefits and must therefore, bear
its burden.(Cooley,
)
Taxation does not confine itself on government expenditures. It also
regulates the flow of income in our economic system. When there is too much
money in the system, the government withdraws some of this money to check
inflation.
Philosophical View of Taxation
In the Philippines, the proportion of the economy controlled by the statehas
grown enormously over the last century, and pressures on the state are set to rise
as people live longer,meaning that tax will continue to rise for the great majoriy
of the population. What are the rights and wrongs of asking so many peoplelo
pay so much? To answer this question, let us use the arguments from political
philosophy, and the following three approaches to ethics:
1. Utilitarianism, which tells us to aim for the greatest total happiness across
the population.In the economic sphere,we can interpret happiness', ás the
satisfaction of our desires; and so utilitarianism is aiming for maximum
satisfaction of desires.
2. Deontology, which bases ethics on the idea of duty.
3. Virtue ethics, which focuses on the virtues we should have, and on what
constitutes a virtuous life. A broad conception of the virtues must be used
here,encompassing not only virtues such as honesty, but also virtues such as
using one's talents and leading a fulfilled life.
For a utilitarian the most important economic goals are to ensure that góods
and services are available to allow everyone to have a decent life, and to ensure
that these resources are distributed widely enough for all or most people to enjoy
them. A true utilitarian would only care about total satisfaction, not about the
evenness of its distribution, but with taxation we're discussing the distribution
of resources. If each person has modest resources, that should generate more
satisfaction in total than if the same total resources are concentrated in the hands of
a few people. Taxation plus government spending are an obvious way to achieve
redistribution to ensure that everybody gets something.
However, taxation and spending help to achieve wide resource distribution,
but high rates of tax reduce investment and incentives, which makes it hard to
generate sufficient total resources. Too much redistribution may thus mean too
small a pie to share out. Utilitarians must therefore strike a balance. Economists,
rather than philosophers, are the ones to advise them on how to do this balancing
of interest to get the most productive result. This is not surprising. Utilitarianism
merely lays down a computational rule. Utilitarians need experts from other
disciplines to do the computations for them.
Unlike the utilitarian, the deontologist does not tell us to make computations.
Instead, he or she lays down absolute duties.One common such duty is to respect
other people's property rights.This could be interpreted to mean that there should
be no tax at all,because tax is the forcible transfer of property away from taxpayers.
But it is difficult to make this argument watertight. Is it realistic to ask people to
opt ouf of using public roads if they don't want to pay tax? They would have to
194
move to a wilderness somewhere.But why should they be made to do that,when
they already own their homes? Deontology therefore does here what it often doeiy
It offers arguments which pull in opposite directions, and leaves us completely
uncertain about what to conclude.
Virtue ethics can be a bit more helpful on the question of the justice of.
taxation.Several virtues seem more likely to be exercised if tax rates are moderate
than if they are very high.One should use one's talents to the full. Financial
incentives can encourage people to use their talents, but very high taxation
dampens down those incentives by reducing take-home pay. Another virtue is
charity, either in cash or in time. The more take-home pay people have, the more
likely it is that they will feel able. to afford charitable donations; and the higher
peoples' pay rates, the easier it will be for them to take time away from paid work
to perform charity work or other forms of civic service, as school governors or
magistrates for example. A third virtue is independence. It is good to earn what
one needs rather than to depend on subsidies from others. Lower rates of taxation
make independence more easily achievable.
Are Taxes Moral?
One of the arguments against the existence of special government powers
such as the power to tax is that taxing is no different from theft. Since theft is
wrong, so is taxing. A careful examination of this argument shows that it assumes
that there is no moral difference between an individual under government and
an individual without government. There is good reason to believe that this
assumption is false, and that taxation is sometimes, morally acceptable if our
relationship with the common good of our society must be fair.
The argument against the morality of special government powers claims that
if I (as a person in society) protected my neighbors from criminals I could not
demand that they pay me for the service. I could not take money from them if they
refused to pay, nor could I kidnap them until they did pay. If I did any of these
things,I would be acting immorally. I agree. În this specific situation, I would.
be acting immorally were I to do any of these things. And if this were similar
to the government's actions on taxation, then the government would be taxing
immorally. But this is not analogous to the real acts of government(Torgler,2007).
First, suppose that there was no government at any level.Suppose that a
strong man agreed to protect himself and his neighbors from criminals and
predators as a full-time job. Before doing so, he requested some basic assistance
from his neighbors.This included enough money to buy weapons and maintain
a standard of living similar to that of his neighbors.All of his neighbors agreed
to do so.One of them disagreed.(This is the local anarchist.)Is it acceptable for
the neighbors to set the local anarchist an ultimátum:either pay assistance (or
195
help perform the assistance) or leave the neighborhood? 1 say yes.If it is,then
it is this situation that is similar to government.By beginning this process,th
neighbors are establishing a government.By agreeing to take on the responsibint
of protecting the community from criminals, an element of the common goodis
being entrusted to this person.
In our situation, the common good has already been entrusted b
governments.So our situation is not similar to a state prior to all governmens
Individuals in that state are different from individuals in our state. So when we
imagine a person who protects neighbors from criminals, we imagine a personin
our state doing so. If such a person were to demand compensation, then it would
either take the form of a contract or be theft. Since government is cannotbejustified
by contract, such a situation could never justify a government. But individuals
without a state are different from individuals with a state. Therefore, the analogy
of the anarchist is flawed.
The analogy brings us from a situation in which we have a government,
supposes that a third party assists in the duties of government and demands
payment for that assistance. Since we agree that this is wrong, this simply
means that third parties may not demand assistance for performing the duties of
government. But it has nothing to do with the actual justification of government
powers whether special or not. The true situation is the one given above or one
like it.
Legitimate Objective of Tax
Tax can be used for áll sorts of purposes, and it is often clear what ethicists
of any particular kind would say about these purposes. We can start with the
provision of law and order and the more extensive public services such as
healthcare and education. Utilitarians will approve of taxation for these things
because they allow more goods and services to be produced, and they also allow
more non-materialistic desires to be satisfied. Virtue ethicists will approve because
'these services enhance people's opportunities to use their talents and to lead
flourishing lives.
When we turn to aid to the poor, utilitarians will approve because
transfering resources from rich to poor increases the happiness of the poor mo
than itreduces the happiness ofthe rich.Virtue ethicists will approve becausewib
redistribution the poor can be helped to flourish and develop virtues, and becanse
looking after the less fortunate is itself a virtue(although voluntary charity mg
bea greater vitue than forced payment).And deontologists can recognize ady
ecare for the poor.The greatest of all deontologists, mmanuel Kant certail
believed in duty to the poor, althoogh he dia too ate Itax-fanded welareste in mind as a response.
However,none of this means thatany kind of ethicist would
favor unlimited provision of any of these good things through the tax system.As
we have already seen, one has to consider the consequences of the overall level of
taxation.
A more controversial objective is the promotion of equality, in the sense
of equality of economic outcome example wealth,rather than of equality of
opportunity.Taxation can very easily be used to make the distribution of incomes
and wealth more equal, either by transferring cash from the rich to the poor, or by
providing the same state services to everyone while taxing the rich more than the
poor in order to pay for them. Greater equality may also be an accidental outcome
of using the tax system to do other things. But it can also be a goal in itself (Baron,
2012).
Tax Evasion and Tax Avoidance
Most taxpayers pay their taxes, without fuss. But not all taxpayers act in this
way. So lastly let's look at whether two other forms of behavior can be ethically
acceptable: tax evasion and tax avoidance.
Tax evasion involves knowingly misreporting the facts: for example,
declaring an income of P1,000,000.00 when the true figure is P5,000,000.00; or
declaring that an asset is owned by one companyin a group when it's really owned
by another, so paying less tax.
The tax code is extremely complex, so it's not a surprise when mistakes are
made on tax returns. That's not a crime. But purposefully under-reporting income
or claiming deductions you're not entitled to receive is tax evasion, and it's a
serious offense.
Unlike tax evasion, tax avoidance does not involve concealing information
or lying. Instead, it involves structuring business transactions to ensure that less
tax is payable than one might otherwise expect. The most ethically challenging
examples in this area are to be found in the complex schemes used by some
groups involving networks of companies and partnerships in several countries.
Tax avoidance works through compliance with the precise letter of the law, not
through breaking the law. That is to say, tax savings achieved may be accord with
the words of the law, but it is clear that if Parliament or other legislative bodies in
other countries had thought about such schemes,it would have passed different
laws in order to defeat them.
Benefits of Paying Taxes
The word tax comes from the Latin word taxare but the Romans were not the
first civilization to impose taxes on their citizens. We know the ancient Greeks and
Egyptians levied taxes on their own people and foreigners, as did the Hebrews.
Other civilizations also left records of tax-keeping,along with many names for the
fees they assessed.
The direct benefit of paying taxes for everyone is that they are used to pay
for services that governments provide to communities. In a modern society a
government needs administrators and clerks, police forces, emergency forces
such as firefighters, engineers and maintenance workers for streets and buildings,
politicians, and to pay for property used and goods consumed by the government
services.In ancient times, there were fewer government specialists but all of these
basic needs had to be met.
As large cities developed in the ancient world rulers and their communities
had to devise ways to compensate the people who delivered services to the
communities. We don't know what the earliest fórms of government revenue
were but the options were few until money was developed. As an example, ifa
city of 30,000 people nèeded to pay someone to clean the streets,they might rely on
community donations of food and shelter. Temples became centers of collection
for food and other donations and so in many early civilizations the temples were
the leading institutions of the cities.
Taxes are classified as regressive if they affect poor people more than wealthy
people and as progressive if they affect wealthy people more than poor people.
Progressive taxes have been popular throughout history, probably because
wealthy people were easier to tax and the taxes would weaken their ability to raise
their own armies.
The benefit of paying taxes is to ensure that everyone in a community
enjoys the services provided by government. Whether the taxes pay for defense,
infrastructure, education, or public safety the intention is that they create a safe
and stable environment in which people can live.
In practice this does not always happen. In fact, we can easily find many
examples where “poor” neighborhoods receive less benefit from taxation than
"wealthy"neighborhoods.But the reasons for these disparities in government
services are complex. The distribution of taxation benefits is not directly tied to
the purpose for which taxes exist.
In a perfect world we would only pay enough taxes to ensure that everyone
receives equal benefits from their communities. In reality we pay taxes because
that is the most efficient way to provide services,safety, and infrastructure to large.
populations.
Basic Principles of a Sound Tax System
A sound tax system has the following basic principles namely:
1. Fiscal adequacy.This means that the source of revenue should be sufficient to
address the demands of public expenditures.
2. Equality or theoretical justice. This means that the tax burden should be.
proportionate to the taxpayer's ability to pay.
3.Administrative feasibility. This means that the tax should be capable of
convenience, just and effective administration.
Essential Characteristics of Taxation
1. It is an enforced contribution. All citizens are required to pay their taxes..
Failure to do so is subjected to penalty provided by law.
2. It is generally payable in money. Payments of checks, promissory notes,
or in kind are not accepted. The taxpayer must pay their taxes in terms of
prevailing currency.
3. It is proportionate in character. Collection of taxes is based upon the income
and the property of the taxpayer. The higher the income, the higher the tax
and the lesser the income, the lesser the tax.
4. It is levied on persons, property or property rights. A person who receives
an income based on skills and practice of profession are required to pay their
taxes. He is also taxed based on acquired properties deemed as taxable.
5. It is levied by the state, which has jurisdiction over the person or property.
In real property taxation, the rule is: "the place or state where the property
subject to tax is located has authority and jurisdiction to impose tax.” In
movable property, the rule is: “mobilia sequntur personan," a Latin phrase
which means “movables follow the law person.” (Black Law Dictionary,
5th ed. , 2002).
6. It is levied by the legislative branch of the state. There must be a law enacted
by Congress before assessment and collection may be implemented. The
power of taxation may be delegated by Congress to local government units
subject to conditions and terms prescribed by law.
7. It is levied for public purposes. It is intended to raise revenue for public
purposes. It is considered for public purpose if the proceeds thereof are used
for the support of the government, or for the welfare of the community.
1. Which of the following is a principle of justice? - each person is to have an equal right it the
most extensive
2. The central part of the ethics. – justice
3. This refers to the extent to which people are fairly rewarded for their injuries by those who have
injured them; just compensation is proportional to the loss inflicted on a person. –
compensatory justice
4. Which of the following is a principle of fairness? – make all decisions on
5. Rawl's emphasizes the priority of- liberty
6. The foundations of justice can be traced to the notions of the following except- make all
decisions on appr
7. This refers to the extent to which society's institutions ensure that benefits and burdens are
spread among society's members in ways that are fair and just. – distributive justice
8. These represent obligatory behaviors because their in fraction results to punishment, formal or
informal. – laws
9. In evaluating any moral decision, we must ask whether our actions- treat all individuals equally
10. This refers to the extent to which punishments are fair and just. – retributive Justice
1. The 3rd Earl of Shaftesbury- Anthiny Ashley Cooper
2. According to Gay, the happiness of mankind may be said to be the- criterion of virtue
3. According to Kant, we can decipher what our duty is by using our-reason
4. Mill held that natural features of human psychology, such as conscience and a sense of justice,
underwrite- motivation
5. When this is established, it becomes one's moral duty to carry out the action under any
circumstances. – categorical imperatives
6. According to utilitarianism, these are the things that can be evaluated except- - none of the
above
7. Kant describes the will as operating on the basis of subjective volitional principles he calls- -
maxim
8. Utilitarianism starts from the basis that pleasure and happiness are intrinsically. Priceless
9. This formula insists that we should act' only according to that maxim' which could be
universalized. Formula of the law of the nature
10. Utilitarianism was first developed by- Jeremy bentham
The power of taxation is inherent power of the State. It rests upon necessity, the significance of which
stems from the recognition that since governments have been established to promote and protect the
general welfare, it is necessary that government should be provided with the means by which it could
carry out its exercise the power of taxation.
Government financial operations are well-nigh impossible without taxation. Apart from this, taxation
can be a powerful means in order to achieve the goals of social progress and the objectives of economic
development.
Taxation is very important to maintain the society we live in. People are always criticizing the
government for this but it is very important.
Taxation is the supreme power of a sovereign state through its law-making body, to impose burdens or
charges upon persons, property or property rights for public purpose. It is the power vested upon the
legislature for the purpose of raising revenues to finance government expenditures and for the general
welfare and protection of its citizens.
Henceforth, taxation is a State power that is exercised only through the law making body of the State or
the Legislature. Neither the President nor the Judiciary has the power to impose taxes. Taxes are levied
by Congress by means of laws.
Taxation is the method of apportioning the cost of government among those who, in some measure are
privileged to enjoy its benefits and must therefore, bear its burden. (Cooley, n.d.)
Taxation does not confine itself on government expenditures. It also regulates the flow of income in our
economic system. When there is too much money in the system, the government withdraws some of
this money to check inflation.
In the Philippines, the proportion of the economy controlled by the state has grown enormously over
the last century, and pressures on the state are set to rise as people live longer, meaning that tax will
continue to rise for the great majority of the population. What are the rights and wrongs of asking so
many people to pay so much? To answer this question, let us use the arguments from political
philosophy, and the following three approaches to ethics:
1.) Utilitarianism, which tells us to aim for the greatest total happiness across the population. In the
economic sphere, we can interpret 'happiness' as the satisfaction of our desires; and so utilitarianism is
aiming for maximum satisfaction of desires.
3.) Virtue ethics, which focuses on the virtues we should have, and on what constitutes a virtuous life. A
broad conception of the virtues must be used here, encompassing not only virtues such as honesty, but
also virtues such as using one's talents and leading a fulfilled life.
For a utilitarian the most important economic goals are to ensure that goods and services are available
to allow everyone to have a decent life, and to ensure that these resources are distributed widely
enough for all or most people to enjoy them. A true utilitarian would only care about total satisfaction,
not about the evenness of its distribution, but with taxation we're discussing the distribution of
resources. If each person has modest resources, that should generate more satisfaction in total than if
the same total resources are concentrated in the hands of a few people. Taxation plus government
spending are an obvious way to achieve redistribution to ensure that everybody gets something.
However, taxation and spending help to achieve wide resource distribution, but high rates of tax reduce
investment and incentives, which makes it hard to generate sufficient total resources. Too much
redistribution may thus mean too small a pie to share out. Utilitarians must therefore strike a balance.
Economists, rather than philosophers, are the ones to advise them on how to do this balancing of
interest to get the most productive result. This is not surprising. Utilitarianism merely lays down a
computational rule. Utilitarians need experts from other disciplines to do the computations for them.
Unlike the utilitarian, the deontologist does not tell us to make computations. Instead, he or she lays
down absolute duties. One common such duty is to respect other people's property rights. This could be
interpreted to mean that there should be no tax at all, because tax is the forcible transfer of property
away from taxpayers. But it is difficult to make this argument watertight. Is it realistic to ask people to
opt out of using public roads if they don't want to pay tax? They would have to move to a wilderness
somewhere. But why should they be made to do that, when they already own their homes? Deontology
therefore does here what it often does. It offers arguments which pull in opposite directions, and leaves
us completely uncertain about what to conclude.
Virtue ethics can be a bit more helpful on the question of the justice of taxation. Several virtues seem
more likely to be exercised if tax rates are moderate than if they are very high. One should use one's
talents to the full. Financial incentives can encourage people to use their talents, but very high taxation
dampens down those incentives by reducing take-home pay. Another virtue is charity, either in cash or
in time. The more take-home pay people have, the more likely it is that they will feel able to afford
charitable donations; and the higher peoples' pay rates, the easier it will be for them to take time away
from paid work to perform charity work or other forms of civic service, as school governors or
magistrates for example. A third virtue is independence. It is good to earn what one needs rather than
to depend on subsidies from others. Lower rates of taxation make independence more easily achievable.
One of the arguments against the existence of special government powers such as the power to tax is
that taxing is no different from theft. Since theft is wrong, so is taxing. A careful examination of this
argument shows that it assumes that there is no moral difference between an individual under
government and an individual without government. There is good reason to believe that this assumption
is false, and that taxation is sometimes morally acceptable if our relationship with the common good of
our society must be fair.
The argument against the morality of special government powers claims that if I (as a person in society)
protected my neighbors from criminals I could not demand that they pay me for the service. I could not
take money from them if they refused to pay, nor could I kidnap them until they did pay. If I did any of
these things, I would be acting immorally. I agree. In this specific situation, I would be acting immorally
were I to do any of these things. And if this were similar to the government's actions on taxation, then
the government would be taxing immorally. But this is not analogous to the real acts of government
(Torgler, 2007).
First, suppose that there was no government at any level. Suppose that a strong man agreed to protect
himself and his neighbors from criminals and predators as a full-time job. Before doing so, he requested
some basic assistance from his neighbors. This included enough money to buy weapons and maintain a
standard of living similar to that of his neighbors. All of his neighbors agreed to do so. One of them
disagreed. (This is the local anarchist.) Is it acceptable for the neighbors to set the local anarchist an
ultimatum: either pay assistance (or help perform the assistance) or leave the neighborhood? I say yes.
If it is, then it is this situation that is similar to government. By beginning this process, the neighbors are
establishing a government. By agreeing to take on the responsibility of protecting the community from
criminals, an element of the common good is being entrusted to this person.
In our situation, the common good has already been entrusted to governments. So our situation is not
similar to a state prior to all governments. Individuals in that state are different from individuals in our
state. So when we imagine a person who protects neighbors from criminals, we imagine a person in our
state doing so. If such a person were to demand compensation, then it would either take the form of a
contract or be theft. Since government is cannot be justified by contract, such a situation could never
justify a government. But individuals without a state are different from individuals with a state.
Therefore, the analogy of the anarchist is flawed.
The analogy brings us from a situation in which we have a government, supposes that a third party
assists in the duties of government and demands payment for that assistance. Since we agree that this is
wrong, this simply. means that third parties may not demand assistance for performing the duties of
government. But it has nothing to do with the actual justification of government. powers whether
special or not. The true situation is the one given above or one like it.
Tax can be used for all sorts of purposes, and it is often clear what ethicists of any particular kind would
say about these purposes. We can start with the provision of law and order and the more extensive
public services such as healthcare and education. Utilitarians will approve of taxation for these things.
because they allow more goods and services to be produced, and they also allow more non-materialistic
desires to be satisfied. Virtue ethicists will approve because these services enhance people's
opportunities to use their talents and to lead flourishing lives.
When we turn to aid to the poor, utilitarians will approve because transferring resources from rich to
poor increases the happiness of the poor more than it reduces the happiness of the rich. Virtue ethicists
will approve because with redistribution the poor can be helped to flourish and develop virtues, and
because looking after the less fortunate is itself a virtue (although voluntary charity may be a greater
virtue than forced payment). And deontologists can recognize a duty to care for the poor. The greatest
of all deontologists, Immanuel Kant, certainly believed in duty to the poor, although he did not have a
tax-funded welfare state in mind as a response. However, none of this means that any kind of ethicist
would favor unlimited provision of any of these good things through the tax system. As we have already
seen, one has to consider the consequences of the overall level of taxation.
A more controversial objective is the promotion of equality, in the sense of equality of economic
outcome example wealth, rather than of equality of opportunity. Taxation can very easily be used to
make the distribution of incomes and wealth more equal, either by transferring cash from the rich to the
poor, or by providing the same state services to everyone while taxing the rich more than the poor in
order to pay for them. Greater equality may also be an accidental outcome of using the tax system to do
other things. But it can also be a goal in itself (Baron, 2012).
Most taxpayers pay their taxes, without fuss. But not all taxpayers act in this way. So lastly let's look at
whether two other forms of behavior can be ethically acceptable: tax evasion and tax avoidance. Tax
evasion involves knowingly misreporting the facts: for example, declaring an income of P1,000,000.00
when the true figure is P5,000,000.00; or declaring that an asset is owned by one company in a group
when it's really owned by another, so paying less tax.
The tax code is extremely complex, so it's not a surprise when mistakes are made on tax returns. That's
not a crime. But purposefully under-reporting income or claiming deductions you're not entitled to
receive is tax evasion, and it's a serious offense.
Unlike tax evasion, tax avoidance does not involve concealing information or lying. Instead, it involves
structuring business transactions to ensure that less tax is payable than one might otherwise expect. The
most ethically challenging examples in this area are to be found in the complex schemes used by some
groups involving networks of companies and partnerships in several countries. Tax avoidance works
through compliance with the precise letter of the law, not through breaking the law. That is to say, tax
savings achieved may be accord with the words of the law, but it is clear that if Parliament or other
legislative bodies in other countries had thought about such schemes, it would have passed different
laws in order to defeat them.
The word tax comes from the Latin word taxare but the Romans were not the first civilization to impose
taxes on their citizens. We know the ancient Greeks and Egyptians levied taxes on their own people and
foreigners, as did the Hebrews, Other civilizations also left records of tax-keeping, along with many
names for the fees they assessed.
The direct benefit of paying taxes for everyone is that they are used to pay for services that
governments provide to communities. In a modern society a government needs administrators and
clerks, police forces, emergency forces such as firefighters, engineers and maintenance workers for
streets and buildings, politicians, and to pay for property used and goods consumed by the government
services. In ancient times, there were fewer government specialists but all of these basic needs had to
be met.
As large cities developed in the ancient world rulers and their communities had to devise ways to
compensate the people who delivered services to the communities. We don't know what the earliest
forms of government revenue were but the options were few until money was developed. As an
example, if a city of 30,000 people needed to pay someone to clean the streets, they might rely on
community donations of food and shelter. Temples became centers of collection for food and other
donations and so in many early civilizations the temples were the leading institutions of the cities.
Taxes are classified as regressive if they affect poor people more than wealthy people and as progressive
if they affect wealthy people more than poor people. Progressive taxes have been popular throughout
history, probably because wealthy people were easier to tax and the taxes would weaken their ability to
raise their own armies.
The benefit of paying taxes is to ensure that everyone in a community enjoys the services provided by
government. Whether the taxes pay for defense, infrastructure, education, or public safety the intention
is that they create a safe and stable environment in which people can live.
In practice this does not always happen. In fact, we can easily find many examples where "poor"
neighborhoods receive less benefit from taxation than "wealthy" neighborhoods. But the reasons for
these disparities in government services are complex. The distribution of taxation benefits is not directly
tied to the purpose for which taxes exist.
In a perfect world we would only pay enough taxes to ensure that everyone receives equal benefits from
their communities. In reality we pay taxes because that is the most efficient way to provide services,
safety, and infrastructure to large populations.
Basic Principles of a Sound Tax System A sound tax system has the following basic principles namely:
1.) Fiscal adequacy. This means that the source of revenue should be sufficient to address the demands
of public expenditures.
2.) Equality or theoretical justice. This means that the tax burden should be proportionate to the
taxpayer's ability to pay.
3.) Administrative feasibility. This means that the tax should be capable of convenience, just and
effective administration.
1.) It is an enforced contribution. All citizens are required to pay their taxes. Failure to do so is subjected
to penalty provided by law.
2.) It is generally payable in money. Payments of checks, promissory notes, or in kind are not accepted.
The taxpayer must pay their taxes in terms of prevailing currency.
3.) It is proportionate in character. Collection of taxes is based upon the income and the property of the
taxpayer. The higher the income, the higher the tax and the lesser the income, the lesser the tax.
4.) It is levied on persons, property or property rights. A person who receives an income based on skills
and practice of profession are required to pay their taxes. He is also taxed based on acquired properties
deemed as taxable.
5.) It is levied by the state, which has jurisdiction over the person or property. In real property taxation,
the rule is: "the place or state where the property subject to tax is located has authority and jurisdiction
to impose tax." In movable property, the rule is: "mobilia sequntur personan," a Latin phrase which
means "movables follow the law person." (Black Law Dictionary, 5th ed., 2002).
6.) It is levied by the legislative branch of the state. There must be a law enacted by Congress before
assessment and collection may be implemented. The power of taxation may be delegated by Congress
to local government units subject to conditions and terms prescribed by law.
7.) It is levied for public purposes. It is intended to raise revenue for public purposes. It is considered for
public purpose if the proceeds thereof are used for the support of the government, or for the welfare of
the community.