Managers of multinational companies often favour an aggressive tax avoidance strategy that pushes the legal limits onto the advantage of shareholders and the disadvantage of the spirit of democratically legitimized tax laws. The public and media debate whether such aggressive behaviour is...

Everybody who ascribes a material steering function to moral norms has to give some reasons why rational individuals actually obey these norms. This is a quite natural question to start with, specially for economists. Recently, the philosophers Stemmer (2000, 2001, 2002, 2003, 2004), Hoerster...

The publishing conduct of scientists is increasingly becoming the object of science-based ethical considerations. Studies have shown that questionable publishing conduct is not a rare phenomenon in this area. National and international scientific organisations are making recommendations about...

Since the public has vehemently debated financial scandals like Enron or WorldCom numerous articles asked for ethical responsibility from auditors. The financial scandals were also seen as ethical scandals. A Code of Ethics with moral content could be a potential remedy but the crucial question...

Managers of multinational companies often favor an aggressive tax avoidance strategy that pushes the legal limits onto the advantage of shareholders and the disadvantage of the spirit of democratically legitimized tax laws. The public and media debate whether such aggressive behavior is immoral....