Conscience-based Exemptions and Taxation

Conférence de Jocelyn Maclure

Dans le cadre du colloque international Basic Rights, Relational Ethics and Financial Constraints

Organisée par Patrick Turmel (université Laval, Québec) et Emmanuel Picavet (université Paris 1 Panthéon-Sorbonne)

Date et lieu

jeudi 26 novembre 2015, 14h45190 avenue de France, Paris 13e, Salle du Conseil A

Résumé

Jocelyn Maclure présentera une conférence intitulée : « Conscience-based Exemptions and Taxation » dans le cadre du colloque international Basic Rights, Relational Ethics and Financial Constraints.

Résumé du colloque

Rencontre scientifique internationale (en langue anglaise)

This international colloquium will explore, from a philosophical perspective, the various ways in which basic rights, interpersonal, professional and institutional relations, and financial constraints interact. Given the gap between the generality of basic ethical principles and the norms of practice in various areas of social life, there is usually no direct or obvious way from principles to detailed and effective regulation.

Thus, important questions regarding the implementation and interpretation of rights make it inevitable to engage with practical issues of interpersonal and institutional ethics. In this respect, financial constraints bring in an additional degree of complexity. Indeed, financial constraints are often suspected of being responsible for ethically inadequate relationships in professional and institutional contexts

For example, medical ethics is often very uncomfortable dealing with financial constraints, which potentially endanger the ethical and professional requirements of care provision. We would like to highlight the nature and ethical relevance of conflicts of this kind. In addition, our ambition is also to explore the levels of decision-making and aspects of organizations that are impacted by financial constraints. These constraints often consist in budgetary maxima, but often assume more complex forms: difficulties in the access to credit are an important case, administrative difficulties and justification requirements are also important potential troublemakers in the relationships between money and ethically respectable practice.