Reviewer in Ethics

Lesson 1: Immanuel Kant and Rights Theorists  Duty is the necessity of acting from respect
for the law.
IMMANUEL KANT
 A “German” philosopher from Konigsbergs, KANT’S CONCEPT
East Prussia.
 Wrote among other things, Critique of Pure
Reason (1781), The Fundamental Principles
of/ Foundations of/ Groundwork for the
Metaphysics of Morals (1785), Critique of
Practical Reason (1788), and Critique of
Judgment (1790).
 Kant was one of the foremost thinkers of
the Enlightenment and arguably one of the
greatest philosophers of all time. In him
were subsumed new trends that had begun Good Will
with the rationalism (stressing reason) of  Only thing that is good without qualification.
René Descartes and the empiricism (stressing  Other goods like intelligence and health can
experience) of Francis Bacon. He thus be qualified, Good Will is good by virtue
inaugurated a new era in the development of because it is the will to follow the Moral Law.
philosophical thought.  Only the good will is absolutely good, and not
the “gifts of nature.” (such as “talents of the
KANT’S THEORY mind” or “qualities of temperament”) nor the
 Represent Deontological Ethics “gifts of fortune”.
 For him a right action consists solely in an  A good will is good, not because of its effects,
action that is ruled and justified by a rule or but is good in itself.
principle.  A good will is good because it is done out of
 It was the rational and autonomous duty.
conformity of one’s will to see right the
universal moral law The Notion of Duty
 Foundations of Metaphysics of Morals,  Distinction between “I want” and “I ought”.
explains the philosophical foundation of  Moral actions are not spontaneous, if I see
morality and moral actions someone in need of help, I may be inclined to
 An Ethics with an a priori foundation. look the other way, but I will recognize that
 Genuine morality is based on the moral law, my duty is to help.
which is valid for all people because it is  Considering only those actions that are
completely rational. seemingly good according to Kant are actions
 Kant’s test for the rational consistency of a that seem good by duty, that are good to my
moral principle is the categorical imperative. common sense of duty and for that they are
right.
KANT’S ETHICAL PROPOSITIONS  Actions that only accord with duty - if done
 An act must be done from duty in order for out of inclination or self-interest- are merely
it to have inner moral worth. “praiseworthy.”
 An act done from duty derives its moral worth,  A possible categorization of actions based on
not from the purpose, which is to be attained Kant:
by it, but from the maxim by which it is 1. Morally “good”/ “valuable”- if done for
determined. - “maxim”: the principle/general the sake of duty.
rule of volition, i.e. will, one’s power of choice, 2. Morally “bad”- if done in direct opposition
or the act of choosing itself. to duty.
3. Morally “neutral”- if, though not in direct  Autonomy is from the Greek - autos :
opposition to duty, is also not for the sake self + nomos : law (The law comes from
of duty, but is still not in accordance with one’s self. One’s self is the law maker,
duty. the legislator of moral law.)
4. Praiseworthy - if, though in accordance  Heteronomy - heteros :
with duty, is still done for some other others/different + nomos : law (The law
reason than duty itself. comes from outside one’s self. i.e. from
other people can it be by individuals,
The nature of Imperatives institutions, societies, cultures.)
 Imperatives are COMMANDS
 For Kant there exist two: Kant’s Examples to Illustrate the Categorical
 Hypothetical Imperatives Imperative:
 Categorical Imperatives 1. Suicide because of misfortune. Maxim:
Shorten one’s life when it’s unsatisfactory to
1. Hypothetical Imperatives end it. (Kant: cannot be a universal law).
 If you want you ought. The ought or the duty 2. Promising to repay debt when one knows one
is conditioned by your desires, wants and cannot. Maxim: promise whatever if one is in
goals. a difficult situation. (Kant: cannot be a
 Our goals are grounded in SELF-INTEREST. universal law).
 They can be either be imperatives of skill or 3. Not cultivating one’s natural gifts. Maxim:
imperatives of prudence. Give in one’s indulgence of pleasure or
enjoyment instead of cultivating one’s gifts.
2. Categorical Imperatives (Kant: cannot be a universal law).
 The general form of DO. (Unconditioned) 4. Not helping those in need when one is
 For Kant there is only one imperative prosperous. Maxim: One must only think of
command and it is the Moral Law. The one’s happiness. (Kant: cannot be a universal
supreme principle of the moral law is the law).
“categorical imperative.”
 Divided in 3 formulations: How to follow these formulations?
a) First Formulation:  Kant gives some examples to use these
 “Act as if the maxim of your action were formulations in actual situations, these
to secure through your will a universal examples are divided in duties:
law of nature.”- Principle of Universality.  Duties Toward Oneself: to ensure self
 Meaning act as if in your will you were preservation which are perfect (suicide),
defining a maximum rule for all to and for self-cultivation which are
follow. imperfect (promise-breaking).
b) Second Formulation:  Duties Toward Others: strict and
 “Act so that you treat humanity, obligation which are perfect (school
whether in your own person or that of work) and beneficence which are
another, always as an end and never as imperfect.
a mean.”- Principle of Humanity.
 See if your actions are using others or Intrinsic Goodness
affecting others, in the meaning of  Kant thinks that the only thing that is
never using them as a mean to achieve intrinsically good is a good will.
but always as an end.  Right action consists solely in the conformity
c) Third Formulation: of an action to a justified rule or principle.
 “Act so that your will is what makes
universal law”.- Principle of Autonomy.
MORAL WORTH DIVISION OF RIGHT
 “The end just not justify the means” is used  Right is natural or positive according as it is
to say that a desired result is so good or founded upon the natural law or positive law.
important that any method, even a morally Again, as positive law is both divine and
bad one, may be used to achieve it. They human, we distinguish divine right and
believe that the end justifies the means and human right. Further, according to the
will do anything to get their candidate elected. division of human law, we have ecclesiastical
 A person's actions determine her moral right and civil right.
worth.  Right is also distinguished as right of property
 One can have moral worth only if one is and right of jurisdiction.
motivated by morality. a) Right of property is the power one has of
 “In law, a man is guilty when he violates the disposing of a thing possessed
rights of others; in ethics he is guilty if he only according to one’s own wish or benefit:
thinks of doing so.” to sell, to keep, to lend, to change, to give
away.
RESPECT b) Right of jurisdiction- is the lawful power of
 Kant brought the notion of respect (Achtung) a duly constituted superior to make laws
to the center of moral philosophy for the first and to govern his subjects.
time.  Right is alienable when its subject may
 The proper object of respect is the will. lawfully cede or renounce it. Ex. I may
Respecting a person involves issues related to renounce my right in property by giving it
the will, knowledge and freedom. away.
 Right is inalienable when its subject is not
DEONTOLOGICAL ETHICS free to renounce, but must retain it. Ex. Right
 Scholars classify Kant’s theory as to life.
“deontological”, which means an ethics  Right is juridical when it is a legal right, a
centered on “duty” (Greek: deone, meaning right strictly enjoined by law, natural or
duty): Actions are right or wrong in and of positive. Ex. The right of parents to the
themselves, based on whether they are done respect of their children.
in the name of duty or go against duty,  Right is non-juridical when it is founded on
regardless of outcome. a virtue other than justice. Ex. The right of a
poor man to alms is imperfect /moral right,
RIGHT THEORISTS or a claim.
 Right, considered in general, is that which is  Coaction - is the power which right enjoys of
just, whether this be a just law, a just deed, a forcefully preventing its violation, and of
just debt, or a just claim. exacting redress for unjust violation.
 Right is a moral power residing in a person- a  Limitation - is the natural terminus of right,
power which all others are bound to respect- beyond which it cannot be exercised without
of doing, possessing, or requiring violating the right of another. A right ceases
something. to be a right at the point where it impinges
 Right is founded upon law. For the existence injuriously upon another’s right.
of a right in one person involves an obligation  Collision - is the apparent conflict of two
in all others of not impeding or violating the rights in such wise that one cannot be
right. Now it is only law that can impose such exercised without violation of the other. When
obligation. And whether this law, upon which rights collide, the greater prevails and the
right is based, be natural law or positive law, lesser ceases to be a right.
it is founded ultimately upon eternal law.
Hence, the ultimate basis of right is the
Eternal Law.
UTILITARIANISM (An Introduction to the Moral oriented by human happiness rather than
Theories of Jeremy Bentham and John Stuart Mill) natural rights or conservatism.
 John Stuart Mill (1806-1873) on the
Jeremy Betham Happiness Principle : “According to the
 He is primarily known today for his moral Greatest Happiness Principle… the ultimate
philosophy, especially his principle of end, with reference to and for the sake of
utilitarianism, which evaluates actions which all other things are desirable (whether
based upon their consequences. The relevant we are considering our own good or that of
consequences, in particular, are the overall other people), is an existence exempt as far as
happiness created for everyone affected by possible from pain, and as rich as possible in
the action. enjoyments.”
 Influenced by many enlightenment thinkers,
especially empiricists such as John Locke and Therefore for the Utilitarian:
David Hume, Bentham developed an ethical 1. Morality is nothing more than the attempt to
theory grounded in a largely empiricist bring about as much happiness as possible in
account of human nature. this world.
 He famously held a hedonistic account of both 2. The morally right thing to do, on any occasion,
motivation and value according to which is whatever would bring about the greatest
what is fundamentally valuable and what balance of happiness over unhappiness.
ultimately motivates us is pleasure and pain. 3. The right action is that which brings about
 Happiness, according to Bentham, is thus a the greatest happiness of the greatest number.
matter of experiencing pleasure and lack of
pain. ETHICAL JUDGMENTS
 Jeremy Bentham (1748-1832) on the  Ethical philosophy differs from the sciences
Principle of Utility : “By the principle of Utility because it is normative or prescriptive, rather
is meant that principle which approves or than descriptive.
disapproves of every action whatsoever,  In other words, ethics tell us how we ought to
according to the tendency which it appears to act or what we should do, while the sciences
have to augment or diminish the happiness of are more likely to observe how things are in
the part whose interests is in question; or nature or society.
what is the same thing in other words, to
promote or to oppose that happiness.” Making Ethical Judgments
 Areas of Emphasis in Making Moral
John Stuart Mill Judgments:
 He profoundly influenced the shape of Purpose Act, Rule, or Results
nineteenth century British thought and or Motive Maxim or Consequences
political discourse.
 His substantial corpus of works includes texts
in logic, epistemology, economics, social and  Utilitarianism says that the Result or the
political philosophy, ethics, metaphysics, Consequence of an Act is the real measure of
religion, and current affairs. Among his most whether it is good or bad. This theory
well-known and significant are A System of emphasizes Ends over Means. Theories, like
Logic, Principles of Political Economy, On this one, that emphasize the results or
Liberty, Utilitarianism, The Subjection of consequences are called teleological or
Women, Three Essays on Religion, and his consequentialist.
Autobiography.
 He and Jeremy Bentham led the “Philosophic UTILITARIANISM
Radicals,” who advocated for rationalization  Man is under two great masters, pain and
of the law and legal institutions, universal pleasure.
male suffrage, the use of economic theory in  The great good that we should seek is
political decision-making, and a politics happiness. (a hedonistic perspective)
 Those actions whose results increase D. If lying or stealing will actually bring about
happiness or diminish pain are good. They more happiness and/or reduce pain, Act
have “utility.” Utilitarianism says we should lie and steal
in those cases.
Jeremy Bentham’s Hedonistic Calculus
 In determining the quantity of happiness that Criticisms of Bentham’s theory
might be produced by an action, we evaluate  Bentham’s theory could mean that if 10
the possible consequences by applying people would be happy watching a man
several values: being eaten by wild dogs, it would be a
 Intensity, duration, certainty or morally good thing for the 10 men to kidnap
uncertainty, propinquity or remoteness, someone (especially someone whose death
fecundity, purity, and extent. would not cause grief to many others) and
throw the man into a cage of wild, hungry
FOUR THESES OF UTILITARIANISM dogs.
1. Consequentialism: The rightness of actions
is determined solely by their consequences. John Stuart Mill’s Adjustments to
2. Hedonism: Utility is the degree to which an Utilitarianism
act produces pleasure. Hedonism is the thesis  Mill argues that we must consider the quality
that pleasure or happiness is the good that of the happiness, not merely the quantity.
we seek and that we should seek.  For example, some might find happiness with
3. Maximalism: A right action produces the a pitcher of beer and a pizza. Others may find
greatest good consequences and the least bad. happiness watching a fine Shakespearean
4. Universalism: The consequences to be play. The quality of happiness is greater with
considered are those of everyone affected, and the latter.
everyone equally.
Mill’s Quality Arguments
Two Types of Utilitarianism  “It is better to be a human being dissatisfied
 Act: An Action is right if and only if it than a pig satisfied; better to be Socrates
produces the greatest balance of pleasure dissatisfied than a fool satisfied. And if the
over pain for the greatest number. (Jeremy fool, or the pig, are of a different opinion, it is
Bentham) because they only know their own side of the
 Rule: An action is right if and only if it question. The other party to the comparison
conforms to a set of rules the general knows both sides.”
acceptance of which would produce the  As between his own happiness and that of
greatest balance of pleasure over pain for others, utilitarianism requires him to be as
the greatest number. (John Stuart Mill) strictly impartial as a disinterested and
benevolent spectator.
APPLICATION OF UTILITARIAN THEORY  In the golden rule of Jesus of Nazareth, we
A. You attempt to help an elderly man across read the complete spirit of the ethics of utility.
the street. He gets across safely. Conclusion: ‘To do as you would be done by,’ and ‘to love
the Act was a good act. your neighbor as yourself,’ constitute the
B. You attempt to help an elderly man across ideal perfection of utilitarian morality.
the street. You stumble as you go, he is
knocked into the path of a car, and is hurt. Criticisms of Utilitarianism
Conclusion: The Act was a bad act.  If I am to bring the greatest happiness to the
C. If you can use eighty soldiers as a decoy in greatest number, not putting my own
war, and thereby attack an enemy force and happiness above others, that may lead to a
kill several hundred enemy soldiers, that is a dilemma. I live in a neighborhood where
morally good choice even though the eighty 83% of my neighbors use drugs. I could make
might be lost. them most happy by helping supply them
with cheap drugs, but I feel uncomfortable C. Compensatory justice: Concerns the just
doing that. What should a utilitarian do? way in compensating someone for a past
 Bernard Williams criticizes the implied injustice or what he/she lost when wronged
“doctrine of negative responsibility” in by others.
Utilitarianism. For example, a thug breaks
into my home and holds six people hostage, DISTRIBUTIVE JUSTICE
telling us he will kill all of us. “However,” the When issues concerning the common good are at
thug says, “if you will kill two of your family, I stake distributive justices comes into play. The
will let you and the other three live.” principle of distributive justice simply states:
 With Utilitarianism, the good thing to do is to  Individuals who are similar in all respects
kill two members of my family. relevant to the kind of treatment in question
 Utilitarianism plays fast and loose with God’s should be given similar benefits and burdens
commandments. even if they are dissimilar in other irrelevant
 If lying, stealing, or killing could lead to an respects and individuals who are dissimilar in
increase of happiness for the greatest a relevant respect ought to be treated
number, we are told we should lie, steal or dissimilarly in proportion to their
kill. Isn’t that a rejection of God’s dissimilarity.
commands?  E.g. Sales persons A and B have the same job
positions but at the end the year. A sold more
Mill’s “Rule” Utilitarianism than B therefore A gets the merit increase or
 “ . . . Mankind must by this time have acquired promotion.
positive beliefs as to the effects of some  Distributive justice principle purely formal.
actions on their happiness; and the beliefs  Principle does not indicate ''relevant
which have thus come down are the rules of respects'' for similar or dissimilar treatment.
morality for the multitude, and for the  Material principle of justice : different
philosopher until he has succeeded in finding theories of distributive justice more
better.” Mill concludes, however, that we fundamental ''relevant respects'' than just
should always seek improvements. ''first -come-first-serve principle‘’ or ''priority
for senior citizens.''
Lesson 2: Justice and Fairness  THEORIES OF DISTRIBUTIVE JUSTICE
1. Justice as Equality: Egalitarianism
 “Justice consists...in treating equals equally 2. Justice Based on Contribution: Capitalist
and unequal unequally and in giving each Justice
person his due.” 3. Justice Based on Needs and Abilities:
 Although the terms justice and fairness are Socialism
used almost interchangeably we tend to 4. Justice as Freedom: Libertarianism
reserve the word justice for matters that are 5. Justice as Fairness: John Rawls
especially serious although some authors
have held that the concept of fairness is more JUSTICE AS EQUALITY: EGALITARIANISM
fundamental. (Velasquez, p.106)  For egalitarians no relevant difference among
people can justify unequal treatment.
Three Categories of Justice and Fairness  All burdens and benefits should be distributed
A. Distributive justice: involves the fair according to the following formula
distribution of benefits and burdens.  ''Every person should be given exactly equal
B. Retributive justice: consists in the just shares of a society or a group benefits and
imposition of punishment and penalties on burdens.''
those who do wrong. This is related to  Based on the proposition that all human
procedural justice referring to fair decision beings are equal in some fundamental
procedures practices agreements. respects and therefore goods should be
allocated to people in equal portions.
 Principle for entire societies and for members work hard at his or her calling. In USA,
within groups or organizations. E.g. family, Puritan Ethic evolved into secularized
work groups with strong feeling of solidarity work ethic: values individual effort hard
such as Japanese firms. work does and should lead to success.
 Equality ideal of U.S. Declaration of 2. Productivity: The greater the quantity of
independence a person contributed product. The more
 Driving force behind emancipation of slaves, that person should receive. Major
elimination of racial sexual, property problem here is that it ignores people
requirements on voting and holding office, needs. E.g. disadvantaged groups. Also
institution of public education. problem of objective measure on the
 1st critique: no equality in human beings. value of a person product especially in
Human beings differ in abilities intelligence, fields such as, science, art, entertainment,
virtues, needs, desires and other physical and athletics, etc.
mental characteristics. To answer this problem,
 2nd critique: egalitarians ignore some 3. Market forces of supply and demand. Value
characteristics that should be taken into of a person’s contribution not on its
account in distributing goods: need ability intrinsic value but on extent to which it is
and effort. both relatively scarce and is viewed by
 Two Kinds of Equality: buyers as desirable. Still ignores people
1. Political equality: equal participation in, needs. Also market prices an unjust
and treatment by the means of the method of evaluating the value of a
controlling and directing the political person’s product because markets ignore
system. intrinsic value of things. E.g. entertainers
2. Economic equality: equality of income more highly paid than doctors. E.g. person
wealth and opportunity. by change inherits something scare that
*Criticism applies to economic equality not the people happen to want.
political equality
*But economic equality is defensible if suitably JUSTICE BASED ON NEEDS AND ABILITIES:
limited. Every person has right to minimum SOCIALISM
standard of living that varies from society to  No the socialist position on distributive justice.
another.  Dictum ''From each according to his ability to
each according to his needs‘’ represents the
JUSTICE BASED ON CONTRIBUTION: socialist view on distribution. (already found
CAPITALIST JUSTICE in Acts 2:45,11:29)
 ''Work burdens should be distributed
Capitalist Justice : according to people’s abilities, and benefits
 ''Benefits should be distributed according to should be distributed according to people’s
the value of the contribution the individual needs.''
makes to ,a society, a task, a group ,or an  Basis of Socialist Principle:
exchange.'' 1. People realize their human potential by
 Principle of contribution widely used to exercising their abilities in productive
determine salaries and wages in U.S work and being a value, this should be
companies. distributed in such a way that a person
 Tends to promote competition seen in can be as productive as possible. Thus,
individualistic culture like US. distribute work according to ability.
 How the value of the contribution is to be 2. Benefits of work should be used to promote
measured? human happiness and well-being by
1. By works effort: The harder one works distributing them to meet basic needs and
the greater the share of benefits. using what is left to meet non-basic needs.
Assumption behind Puritan Ethic: Every Model: family, where members willingly
individual has a religious obligation to
support the family and needy family Each person life is of value even if this means
members are supported by the family. coercing others to give their surplus to the
 Critique: person.
1. Under socialist principle, there would be
no relation between amount of effort JUSTICE AS FAIRNESS: JOHN RAWLS
worker and amount of remuneration  Rawl's theory: a fair method of resolving
worker receives. Consequently no conflicts involving justice.
incentive for worker to work harder  Method serves as principles of distributive
knowing he will receive the same. Deeper justice.
objection : unrealistic to model society on  Two basic principles: ''The distribution of
familial relationships, human nature benefits and burden in a society is just if and
being self-centered and competitive. only if, :
Socialist response : Self-centeredness, 1. each person has an equal right to the most
competitiveness, result of modern extensive basic liberties compatible with
inculcation. By nature, humans helpful. similar liberties for all.
2. If socialist principle were enforced 2. social and economic inequalities are
freedom would be obliterated. Sacrifice arranged so that they are both
of freedom even greater when a central a. to the greatest benefits of the least
government agency decides what task to advantaged person.
be match with person’s ability and what b. attached to offices and position open to
goods to be allocated to each person’s all under conditions of fair equality of
needs. Socialist principle substitutes opportunity.
paternalism for freedom.  Principle 1 takes priority over principle 2 if
they come into conflict.
JUSTICE AS FREEDOM: LIBERTARIANISM  Within principle 2, 2b takes priority over 2a.
Robert Nozick:  Principle 1: principle of equal liberty ''each
 ‘’From each according to what he chooses to citizen liberties must be protected from
do, to each according to what he makes for invasion by others and must be equal to those
himself (perhaps with contracted aid of of others.”
others) and what others choose to do for him  Basic liberties: right to vote, freedom of
and choose to give him of what they been speech and conscience, civil liberties, freedom
given previously (under this maxim) and from arbitrary arrest.
haven't yet expended or transferred.''  E.g. contract must be free of fraud and must
 Simply, ''From each as they choose, to each be honored. Employees must render services
as they are chosen'' justly contracted with employer
 Therefore wrong to tax one person to provide  Principle 2a difference principle: ''a
benefits for the needs of others. productive society will incorporate
 Critique: inequalities but takes steps to improve the
1. Main difficulty with libertarianism is position of the neediest member of society.''
enshrining value of freedom from coercion at  The more productive a society is the more
the expense of other rights values without benefits it will able to provide for the last-
giving any explanation why this should be advantaged members, the sick and disabled.
done. What about freedom from hunger,  E.g. to maximize benefits for the least
freedom from ignorance? To secure these advantage business institutions should be
rights society may impose pattern of efficient in their use of resources. Price fixing,
distribution pollution, unjust
2. Libertarian principle will generate unjust  Principle 2b principle of fair equality of
treatment of the disadvantaged. People opportunity: ''everyone should be given an
through no fault of their own should not be equal opportunity to qualify for the more
made to depend on outside chances that privileged position in society’s institutions.’’
others will provide for their need to survival.
 E.g. Job qualifications should not only be principle and principle of fair equality and
related to requirements of the job but also opportunity.
each person must have access to training and  Critique:
education needed to qualify for the job 1. Original position not an adequate method
remuneration would depend on person efforts for choosing moral principles. The mere
abilities and contribution. fact that a set of principles is chosen by
 Rawls theory provides us not only with a set hypothetical parties not necessarily a
of principles of justice but also a general justification of these principles.
method for an evaluating the adequacy of any 2. Parties in original position would not
moral principle in a fair way. choose Rawl’s principles but would choose
 ''The method consists of determining what utilitarianism.
principles a group of rational self-interested  Rawl's principles are mistaken because
persons would choose to live by if they knew opposed to some of our basic convictions of
they would live in a society governed by those what justice is.
principles but they did not yet know what  Rawl’s Defenders:
each of them would turn out to be like in that 1. Theory preserves basic values: freedom,
society.'' equality of opportunity, concern for
 ‘’A principle is a morally justified principle of disadvantaged.
justice if and only if the principle would be 2. Theory fits easily with basic economic
acceptable to a group of rational self- institution of western societies; does not
interested persons who know they will live in reject market system work incentives, or
a society governed by the principles they inequalities consequent of division of
accept but who do not know what sex, race, labor.
abilities, religion, interests, social position, 3. Theory incorporates both communitarian
income, or other particular characteristics and individualistic strains.
each of them will possess in that future 4. Theory takes into account criteria of need,
society.” ability , effort and contribution.
 Situation of such an imaginary group of 5. There is moral justification that original
rational persons: original position and their position provides: parties choose
ignorance of particulars about themselves: impartial principles that takes into
veil of ignorance. account equal interests of everyone.
 Original position ''An imaginary meeting of
rational self-interested persons who must RETRIBUTIVE JUSTICE
choose the principles of justice by which their  Concerns the " fairness when blaming or
society will be governed.'' punishing person for doing wrong.”
 Veil of ignorance ''The requirement that  Conditions:
persons in the original position must not 1. Knowledge
know particulars about themselves which 2. Certitude that the person actually did
might bias their choices such as their sex, wrong.
religion, race, income, etc. 3. Punishment: consistent and
 Original position fulfills Kantian proportionate to the wrong. “If the
requirements: purpose of a punishment is to deter others
1. reversibility (parties choose principles from committing the same wrong or to
they apply to themselves) prevent the wrongdoer from repeating
2. universalizability (principles must apply the wrong, then punishment should not be
equally to everyone) greater than what is consistently
3. treating people as ends (each party has necessary to achieve these aims.”
equal say in choice of principles) (Question: Is death penalty just?)
 Rawls claim that parties to the original  Concerns “the fairness when restoring to a
position would in fact choose these principles person what the person lost when he or she
of justice: principle of equal liberty, difference was wronged by someone else.”
 No hard and fast rules for determining how What is the distinction between tax evasion
much compensation wrongdoer owes to and tax avoidance?
victim.
 In general compensation ''should leave the TAX EVASION
victim as well as he or she would have been if  ''Tax evasion is the use of the tax payer of
the wrongdoer had not injured him or her.” illegal means to avoid or minimize payment
 Some losses hard to measure. e.g. reputation of the tax ''e.g. deliberate understatement of
 Some losses cannot be restored: loss of life revenues or deliberate or overstatement of
sight. expenses to lessen the taxes''
 Three conditions for obligation to compensate
injured party: TAX AVOIDANCE
1. The action inflicted was wrong and  ''Tax avoidance on the other hands is the use
negligent. E.g. I fail to exercise due care of the tax payer of legally permissible
in driving and injured someone. methods to reduce his tax liability'' e.g. proper
2. The action was the real cause of the injury. use of depreciation methods in claiming
E.g. Banker defrauds a customer vs. deductible expenses to lessen income taxes.
banker loans a person money and (Co Untian, p. 6)
borrower uses it to cheat others.
3. The act was voluntarily inflicted. E.g. I Why pay taxes?
burn the house of I person I hate.  Answer will ultimately point to the state or
political society
Lesson 3: Taxation
Why a Political Society?
Historical Background  As an embodied spirit, man is essentially
 Tax research in the Philippines was directed to the other in the personal realm
institutionalized with the enactment of (neighbor) and in the social realm
Republic Act (RA) No. 2211 (May 15, 1959) (functional).
creating the Joint Legislative Executive Tax  There are certain values & goods which can
Commission (JLETC). Providing technical be attained only organically, by a group of
support to the Commission Proper was a individuals, such as economic goods, cultural
Technical Staff which was formally organized goods, peace & order.
on April 1, 1960.  Because of the compelling way in which these
 When martial law was declared in 1972, the needs impose themselves upon man, the group
commission proper of the JLETC was dissolved. has a necessary, unconditional and close
Recognizing, however, the vital role of a tax character.
research institution in the overall economic  Political organization: formal organization
development thrust of the New Society, then of a community by means of which
President Ferdinand E. Marcos, through the community takes cognizance of the common
recommendation of the Presidential good and reflects & acts upon possible
Reorganization Committee, decreed the solution to these problems.
conversion of the JLETC’s Technical Staff to  Distinction between community & political
the National Tax Research Center (NTRC). On organization: community may have interests
December 6, 1972, by virtue of Presidential other than common good.
Decree 74, the NTRC was organized as a  To effect this common good, need for
purely single-headed agency under the authority: Legal power & physical power to
administrative supervision of the National exact obedience from citizen in view of the
Economic and Development Authority common good.
(NEDA).
Machiavelli, the first political philosopher to use Essential characteristics of a tax:
the term 'state' in its specific sense, referring to  Enforced contribution
the government apparatus which guides the  Payable in the form of money
political society and is at the service of this society  Laid by some rule of apportionment which is
usually based on ability to pay
TAXATION  Levied on persons, property, acts privileges or
Definitions: transactions
 "Taxes are the enforced proportional  Levied by the state which has jurisdiction or
contribution, generally payable in money, control over the subject to be taxed
levied by the law making body of the state by  Levied by law making body of the state
virtue of its sovereignty upon the persons or  Levied for public purpose
property within its jurisdiction for the support
of the government and all public needs. Basic Principles of a Sound Tax System
 Taxation is the inherent power by which the  Fiscal adequacy: “the sources of revenue
sovereign state imposes financial burden should be sufficient to meet the demands of
upon persons and property as a means of public expenditures”.
raising revenue to defray the necessary  Equality or theoretical justice: “the tax
expenses of the government. imposed should be proportionate to the
taxpayer's ability to pay”.
Purpose of Taxation:  Administrative feasibility: "tax laws should
 Primary: to raise revenue to satisfy be capable of convenient, just and effective
government needs administration”. Tax must be plain and clear
 “Aside from financing purely governmental to the taxpayer and should be capable of
operational expenditures, taxation is also efficient enforcement by government officials.
utilized as a tool to carry out the national
objectives of social and economic NATURE OF THE POWER OF TAXATION
development”.  “The power of taxation is inherent in
sovereignty being essential to the existence of
Thus , basis of taxation is two fold: every government”
A. necessity: government cannot exist and  “It is essentially a legislative function”
function without means to pay its  “It is subject to constitutional and inherent
expenditures. limitations”.
B. Reciprocal duties of protection and support
between the state and its inhabitants 3 CONSTITUTIONAL LIMITATIONS:
 Due process clause : taxpayer may not be
Two aspects of taxation: deprived of life, liberty or property without
a. Levy: legislative act of imposing the tax, due process of law.
exercised by Congress  Equal protection clause : taxpayers shall be
b. Collection: administrative act of collecting treated alike under similar circumstances and
the tax, exercised by executive branch with: conditions, both in privileges and liabilities
1. Bureau of internal revenue - national imposed.
taxes  Uniformity clause : taxable articles or
2. Bureau of customs - customs duties property of the same class shall be taxed at
3. Local government Units - local taxes and the same rate. No direct double taxation.
real property taxes
4. Appropriate government agencies - fees & Classification of taxes:
charges AS TO SUBJECT MATTER OR OBJECT
 personal , poll or capitation: fixed amount
imposed on individuals residing within
specified territory . E.g. community tax
 property , real or personal, E.g. real estate INCOME TAX
tax Definitions:
 excise: tax imposed upon performance of an  “Income tax is referred to as tax on all yearly
act, the enjoyment of privilege engagement in profits arising from property, professions,
an occupation, E.g. income tax , taxes on trades or offices, or as a tax on a person's
business income emoluments, profits and the like.”
 “Income tax is generally regarded as an excise
AS TO WHO BEARS THE BURDEN tax. It is not levied upon persons, property,
 direct tax demanded from the person who is funds or profits but upon the right of a person
intended to pay it to receive income or profits.”
 indirect tax demanded from one person in
the expectation and intention that he shall Sites of Taxation: Place of Taxation
indemnity himself at the expense of another. Factors
E.g. value added tax  Nature of the tax and the subject matter
thereof , a person, property, act, or activity
AS TO DETERMINATION OF AMOUNT  Possible protection and benefit that may
 specific tax of a fixed amount imposed by the accrue both to the state and to taxpayer
head or number, or by some standard of  Domicile or residence
weight or measurement, E.g. excise taxes on  Citizenship
cigarettes, distilled spirits and others.  Source of income
 ad valorem tax of fixed proportion of the
amount (e.g. income tax ) value of the Doctrine : State's taxing power does not extend
property (e.g. real estate tax, excise tax on beyond its territorial limits.
cars & non essential goods)
 (in tax code , excise taxes refer to taxes Basis
applicable to specified articles manufactured  the recipient of the income is a citizen or
in the country for domestic sale or imported resident of the country
goods)  the income is derived from sources within the
country
AS TO PURPOSE  "The income tax is founded on the protection
 General, Fiscal, or revenue- tax for the general afforded by the state to the recipient of the
purposes of government E.g. income tax, income in his person, in his right to receive
taxes on business the income and in his enjoyment of it when
 Special or regulatory tax for a special purpose received."
E.g. tariffs on imported goods.

AS TO AUTHORITY IMPOSING THE TAX

AS TO GRADATION OR RATE
 Proportional tax based on a fixed percentage
of the amount of the property, income or
other basis to be taxed. E.g. real estate taxes,
value added tax
 Progressive or graduated-tax the rate of
which increases as the tax base increases. E.g.
income tax, donor's tax