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Four years after the Panama Papers scandal, tax avoidance remains an urgent moral-political problem. Moving beyond both the academic and policy mainstream, I advocate the “democratization of tax enforcement,” by which I mean systematic efforts to make tax avoiders accountable to the judgment of ordinary citizens. Both individual oligarchs and multinational corporations have access to sophisticated tax avoidance strategies that impose significant fiscal costs on democracies and exacerbate preexisting distributive and political inequalities. Yet much contemporary tax sheltering occurs within the letter of the law, rendering criminal sanctions ineffective. In response, I argue for the creation of Citizen Tax Juries, deliberative minipublics empowered to scrutinize tax avoiders, demand accountability, and facilitate concrete reforms. This proposal thus responds to the wider aspiration, within contemporary democratic theory, to secure more popular control over essential economic processes.
Four years after the Panama Papers scandal, tax avoidance remains an urgent moral-political problem. Moving beyond both the academic and policy mainstream, I advocate the “democratization of tax enforcement,” by which I mean systematic efforts to make tax avoiders accountable to the judgment of ordinary citizens. Both individual oligarchs and multinational corporations have access to sophisticated tax avoidance strategies that impose significant fiscal costs on democracies and exacerbate preexisting distributive and political inequalities. Yet much contemporary tax sheltering occurs within the letter of the law, rendering criminal sanctions ineffective. In response, I argue for the creation of Citizen Tax Juries, deliberative minipublics empowered to scrutinize tax avoiders, demand accountability, and facilitate concrete reforms. This proposal thus responds to the wider aspiration, within contemporary democratic theory, to secure more popular control over essential economic processes.
In ‘Justice and Natural Resources,’ Chris Armstrong offers a rich and sophisticated egalitarian theory of resource justice, according to which the benefits and burdens flowing from natural (and non-natural) resources are ideally distributed with a view to equalize people’s access to wellbeing, unless there are compelling reasons that justify departures from that egalitarian default. Armstrong discusses two such reasons: special claims from ‘improvement’ and ‘attachment.’ In this paper, I critically assess the account he gives of these potential constraints on global equality. I argue that his recognition of them has implications that Armstrong does not anticipate, and which challenge some important theses in his book. First, special claims from improvement will justify larger departures from the egalitarian default than Armstrong believes. Second, a consistent application of Armstrong’s life planfoundation for special claims from attachment implies that nation-states may move closer to justify ‘permanent sovereignty’ over the resources within their territories than what his analysis suggests.
This essay presents contributions by Jürgen Habermas and Paulo Freire for the constitution of critical-reflexive subjects and the implications in the teaching-research-extension processes in the field of Organizational Studies. We show that intersubjectivity and dialogicity are conditions for the understanding between subjects and it is precisely through these conditions that the subjects are constituted, in a process that is dialogical, pedagogical and political. Freire and Habermas offer elements to deconstruct dominant instrumental logic and provide the basis for the reconstruction of unprecedented-viable possibilities of ways of organizing and managing. Therefore, this article highlights the importance of Organizational Studies to broaden the focus of teaching-research-extension possibilities and directs them to a communicative and dialogic engagement, beyond the borders of universities. This reconstruction indicates that researchers participate in different public arenas, debate and build public problems, processes of resistance, visibility, and dramatization of problematic issues. Observing the contributions of Freire and Habermas, Organizational Studies as a field cannot be limited to developing a critique, from a distant point of view: it is necessary to co-participate, co-act, co-operate and co-construct with its public.
Considering migration to be a gendered experience, in this article, I focus on the gender-specific processes of cultural production and tradition-building in the context of migration and pose the following questions: What happens to gendered biographies in a migration context? What role does gender play with respect to the rupture, renewal, or building of traditions in migration processes? Drawing on the basic assumption that "gender fundamentally organizes the social relations and structures," which in turn shapes the processes of migration (cf. Curran, 2006, 199), I make use of the concept of gender defined as an accomplishment, as a performance in daily interaction practices:
When we view gender as an accomplishment, an achieved property of situated conduct, our attention shifts from matters internal to the individual, and focuses on interactional and, ultimately, institutional arenas. (West et al., 1987, 126)
On tradition
(1992)
Theses against occultism
(1974)
Migration and global justice
(2012)
Critique, and especially radical critique of reason, is under pressure from two opponents. Whereas the proponents of "post-critical" or "acritical" thinking denounce critique as an empty and self-righteous repetition of debunking, the decriers of "post-truth" accuse critique of having helped to bring about our current "post-truth" politics. Both advocate realism as a limit critique must respect, but Vogelmann defends the claim that we urgently need radical critiques of reason because they offer a more precise diagnosis of the untruths in politics the two opponents of critique are rightfully worried about. Radical critiques of reason are possible, he argues, if we turn our attention to the practices of criticizing, if we refrain from a sovereign epistemology, and if we pluralize reason without trivializing it. In order to demonstrate the diagnostic advantage of radical critiques of reason, he briefly analyzes the political and epistemic strategy at work in two exemplary untruths in politics.
This reading of Pride and Prejudice and Mansfield Park suggests that the semantic framework of the novels is provided by the contrast between two meanings of the word consequence, the archaic meaning of social or emotional importance and the common and garden meaning of effect of a cause. It also suggests that the narrative structure of the novels is that of a game of consequences, a game that was played at the time of Jane Austen.