LESSON 4

FRAMEWORK AND PRINCIPLE BEHIND OUR MORAL DESPOSITION

TOPICS
1. Moral Theories and Mental Frames
2. Virtue Theory
3. Kant and Rights Theories
4. Utilitarianism
5. Justice and Fairness
6. Taxation in the Philippines

LEARNING OUTCOMES
At the end of the lesson, you should be able to:
1. explain the role of mental frames in moral experience
2. classify the dominant mental frames;
3. articulate what virtue ethics is;
4. critique virtue ethics;
5. make use of virtue ethics;
6. understand and articulate the rights theory;
7. differentiate a legal from a moral right;
8. make use of the right theory;
9. explain why only human beings can be ethical.
10. articulate what utilitarianism is;
11. critique utilitarianism;
12. make use of utilitarianism;
13. articulate what justice and fairness are;
14. critique justice and fairness;
15. make use of justice and fairness
TOPIC 1: Moral Theories and Mental Frames

Moral Theories

According to University of Auckland Moral theories are the scientific were not mere
theories untested, tentative, vague generalizations. It’s supported by the evidence, observation
and integrating result of evaluation before you making the concrete prediction across a broad area
of scientific inquiry.

But neither are moral theories quite like scientific theories. The data that scientific theories
try to explain is provided by observation of the natural world. The data that moral theories try to
explain is our considered moral judgments; judgments that have, we might say, survived the test
of good logical and critical thinking. There is an obvious difference here. In the case of moral
theories, we use our considered judgments to supply the data by which we judge the adequacy of
moral theories.

Still, even with this difference acknowledged, we do use moral theories, and often in very
similar ways to their scientific counterparts.

It is usually said that moral standards promote “the good,” or the welfare and wellbeing
not only of humans but also animals and the environment. These are the actions that can cause
either benefit or harm.

MENTAL FRAME

A mental frame is kind of like a picture frame. It determines where the picture begins and
ends, and our simulated viewpoint of the image. Now imagine we remove the frame and the
scene of the picture continues to expand outwards infinitely

Moral theories show us what is important and reasonable in morality, guiding our
judgments through overarching insights that may help us with specific cases and arguments.

TOPIC 2: VIRTUE THEORY

Virtue ethics is currently one of three major approaches in normative ethics. It
may, initially, be identified as the one that emphasizes the virtues, or moral character, in contrast
to the approach that emphasizes duties or rules (deontology) or that emphasizes the
consequences of actions (consequentialism). Suppose it is obvious that someone in need should
be helped. A utilitarian will point to the fact that the consequences of doing so will maximize well-
being, a deontologist to the fact that, in doing so the agent will be acting in accordance with a
moral rule such as “Do unto others as you would be done by” and a virtue ethicist to the fact that
helping the person would be charitable or benevolent.

This is not to say that only virtue ethicists attend to virtues, any more than it is to say
that only consequentialists attend to consequences or only deontologists to rules. Each of the
above-mentioned approaches can make room for virtues, consequences, and rules. Indeed, any
plausible normative ethical theory will have something to say about all three. What distinguishes
virtue ethics from consequentialism or deontology is the centrality of virtue within the theory
(Watson 1990; Kawall 2009). Whereas consequentialists will define virtues as traits that yield good
consequences and deontologists will define them as traits possessed by those who reliably fulfil
their duties, virtue ethicists will resist the attempt to define virtues in terms of some other
concept that is taken to be more fundamental. Rather, virtues and vices will be foundational for
virtue ethical theories and other normative notions will be grounded in them.

Aristotle (c. 384 B.C. to 322 B.C.) was an Ancient Greek philosopher and scientist who is
still considered one of the greatest thinkers in politics, psychology and ethics. Some of his most
notable works include Nichomachean Ethics, Politics, Metaphysics, Poetics and Prior Analytics.

A telos (from the Greek τέλος for "end", "purpose", or "goal") 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.

Aristotle believed that virtue as a habit requires an intentional choice when you begin. The
habit of virtue is not yet developed, but over time one becomes used to behaving virtuously and
after a while one acts virtuously without needing to use volition. You have become virtuous—it's
now part of you and how you act.

Aristotle defines moral virtue as a disposition to behave in the right manner and as a mean
between extremes of deficiency and excess, which are vices. We learn moral virtue primarily
through habit and practice rather than through reasoning and instruction.

Happiness is not pleasure, nor is it virtue. It is the exercise of virtue. ... Happiness depends
on acquiring a moral character, where one displays the virtues of courage, generosity, justice,
friendship, and citizenship in one's life. These virtues involve striking a balance or "mean" between
an excess and a deficiency.
Thomas Aquinas (AKA Thomas of Aquin or Aquino) (c. 1225 - 1274) was an Italian
philosopher and theologian of the Medieval period. He was the foremost classical proponent of
natural theology at the peak of Scholasticism in Europe, and the founder of the Thomistic school
of philosophy and theology.

Natural law theory is a legal theory that recognizes law and morality as deeply connected,
if not one and the same. Morality relates to what is right and wrong and what is good and bad.
Natural law theorists believe that human laws are defined by morality, and not by an authority
figure, like a king or a government.

The natural law is comprised of those precepts of the eternal law that govern the
behaviour of beings possessing reason and free will. ... Here it is worth noting that Aquinas holds a
natural law theory of morality: what is good and evil, according to Aquinas, is derived from the
rational nature of human beings.

Happiness as constitutive of moral and cardinal virtues

Through teachings, we implicitly make the connection between morality and

happiness in an attempt to restore. Ethics of
the God
Morality of Happiness
The morality of happiness should be connected to our virtues in doing what is right and good.

The Four Principal Cardinal Virtue

1. Prudence
2. Justice
3. Fortitude
4. Temperance

Prudence – Concerned with intellect

Guides the judgment for our conscience in discerning our true good and in
applying moral principles to particular circumstances.

Right reason in an action

THE GUIDE AND MEASURE FOR ALL THE MORAL VIRTUES

JUSTICE FORTITUDE TEMPERENCE

Concerned with the will, Give us strength to Moderation in all
virtue that consists in do it, allow us to things, involves the
giving to God and balanced use of the
neighbor what is due to
remain strong and
many goods given us
each, Giving to them constant in our
so that their use
what is rightly belong to pursuit of what is remains ordered and at
them. To establish the good and give us the the service of the
peace and harmony that strength to resists
bring together people and
service of the
allow prosper while living
temptation that would development of the
in community. pull us in the wrong good, well rounded and
direction. complete person

TOPIC 3: KANT AND RIGHTS THEORIES

Kant and rights theories

 Represent deontological ethics
 For him, a right action consists solely in an action that is ruled and justified by a rule or
principle.
 It was the rational and autonomous conformity of one’s will to see right the universal
moral law
  Foundations of Metaphysics of Morals, explains the philosophical foundation of morality
and moral actions.

KANT’s CONCEPT

Good Will
Nature of
Imperatives

MORALITY
 Only thing that is good without qualification.
 Other goods like intelligence and health can be qualified, Good Will is good by virtue
because it is the will to follow the Moral Law.

The Nature of Imperatives

 Imperatives are commands
 For Kant there exists 2:
 Hypothetical Imperatives
 Categorical Imperatives

Hypothetical Imperatives
 If you want, you ought. The ought or the duty is conditioned by your desires, wants and
goals.
 Our goals are grounded in SELF-INTEREST

Categorical Imperatives
 The general from of DO. (Unconditioned)
 For Kant, there is only one imperative command and it is the Moral Law.
 Divided in 2 formulations

Different kinds of rights

Natural rights – are those Acquired rights – are those which man gains Private rights – are those rights which
which man acquired by through the fulfilment of some conditions. are possessed by an individual or by an
birth. These rights are also imperfect society.
called human natural rights
or human rights.

Positive rights- refer to Negative rights – refer to those rights which do Alienable rights are rights which can be
those rights which confer not perform certain things. renounced and transferred.
upon a person the power to
do certain things.

Public rights – are those Inalienable rights- refer to those rights which which are enforced by law. This is why
rights which are possessed cannot be transferred or renounced since they perfect rights are also called legal or
by a perfect society. are indispensable for a person’s basic juridical rights.
obligations.

Imperfect rights – are Moral rights are rights of creators of Legal rights refers to rights according to
those rights which are not copyrighted works generally recognized in civil law. It exists under the rules of some
enforced by law. law jurisdictions and, to a lesser extent, in some particular legal system. Following is a
common law jurisdictions. Moral rights apply case law defining the term legal right. A
only to literary, dramatic, musical and artistic legal right is a claim recognizable and
works, and also to films (where the director enforceable at law.
enjoys moral rights).

TOPIC 4: UTILITARIANISM

Utilitarianism is a theory about:

 What is of highest importance in
life
 What makes actions right or
wrong

One of the great philosopher of the 19th century.

U tilitarianism is his famous ethical theory. It is a theory about
right and wrong.
At the age of 3 being home school by very ambitious father.
 He started to learn Greek.
Passionate and talented man.
He had 5 younger siblings and he was home school and he
had to teach everything he learned to those 5 younger siblings.

• According to Mill, HAPPINESS or PLEASURE is of highest value.

UTILITARIANISM
Ethical theory that determines right from wrong by focusing on outcomes. Holds that the
most ethical choice is the one that will produce the greatest good for the greatest number.
Also the most common approach to moral reasoning used in business because of the way in
which it accounts for costs and benefits.
However, because we cannot predict the future, it’s difficult to know with certainty whether
the consequences of our actions will be good or bad.
Utilitarianism also has trouble accounting for values such as justice and individual rights.
Example: Assume a hospital has 4 people whose lives depend upon receiving organ
transplant. First patient needs a heart, second patient needs a lungs, third patient needs a liver
and the last patient needs a kidney.
If a healthy person wanders to the hospital, his organs could be harvested to save four lives
at the expense of one life.
This would arguably produce the greatest good for the greatest number. But few would
consider it an acceptable course of action, let alone the most ethical one.

So, although utilitarianism is arguably the most reason-based approach to determining right
and wrong, it has obvious limitations.

3 Core Elements of Mill’s Utilitarianism

• The Utility Principle “pleasure and freedom from pain are the only things desirable
as ends” – they are the only intrinsic goods.
• The Greatest Happiness Principle (consequentialist principle) “actions are right in
proportion as they tend to produce happiness, wrong as they tend to produce
the reverse of happiness.
• Happiness = pleasure + absence of pain Unhappiness = pain + absence of pleasure

• The focus of these core elements is the second one, Mill thinks that it is the
fundamental moral principle.

TOPIC 5: JUSTICE AND FAIRNES S

"Contractarianism" names both a political theory of the legitimacy of political authority and
a moral theory about the origin or legitimate content of moral norms.

The political theory of authority claims that legitimate authority of government must derive
from the consent of the governed, where the form and content of this consent derives from the
idea of contract or mutual agreement.
The moral theory of contractarianism claims that moral norms derive their normative force
from the idea of contract or mutual agreement.
 Contractarians are thus skeptical of the possibility of grounding morality or political
authority in either divine will or some perfectionist ideal of the nature of humanity. Social contract
theorists from the history of political thought include Hobbes, Locke, Kant, and Rousseau.

The most important contemporary political social contract theorist is John Rawls, who
effectively resurrected social contract theory in the second half of the 20th century, along with
David Gauthier, who is primarily a moral contractarian.

Global Distributive justice

is a concept that addresses the ownership of goods in a society. It assumes that there is a
large amount of fairness in the distribution of goods. Equal work should provide individuals with
an equal outcome in terms of goods acquired or the ability to acquire goods.

in its broadest sense, is about how benefits and burdens ought to be distributed
among a set of individuals as a matter of right and entitlement. Political philosophers have
traditionally assumed that principles of distributive justice apply only within the bounds of a given
political community.
Egalitarianism
is a philosophical perspective that emphasizes equality and equal treatment across gender,
religion, economic status, and political beliefs. Egalitarianism may focus on income inequality and
distribution, which are ideas that influenced the development of
various economic and political systems.
Karl Marx used egalitarianism as the starting point in the creation of his Marxist philosophy, and
John Locke considered egalitarianism when he proposed that individuals had natural rights.

Types of Egalitarianism

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. It is a founding principle of various forms of Socialism.

Moral Egalitarianism is the position that equality is central to justice, that all individuals are
entitled to equal respect, and that all human persons are equal in fundamental worth or moral
status.

Legal Egalitarianism 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.

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.

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 brute luck (e.g. misfortunes in genetic makeup,
or being struck by a bolt of lightning) and those that are the consequence of conscious options (e.g.
career choices, or fair gambles).

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.
 Racial Egalitarianism (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).
Opportunity Egalitarianism (or Asset-based Egalitarianism) is the idea that equality is
possible by a redistribution of resources, usually in the form of a capital grant provided at the age
of majority, an idea which has been around since Thomas Paine (1737 - 1809).
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.

Capitalism
is an economic system in which factors of production which include capital goods, natural
resources, labor, and entrepreneurship are owned by private individuals or businesses.

Capitalism involves the free operation of capital markets where the laws of demand and
supply set the prices of bonds, stocks, currency, and commodities.

Characteristics of Capitalism

Profit Motive: In
capitalism, profit
motive induces
individual
owners to work
and produce.
Private property
right: The capital
goods like land,
factories,
machinery, etc.
are under private
ownership, and
the owners have the right to employ them, in the manner they like. However, for the mutual
benefit of the society government, can put some
restrictions.
Consumer sovereignty: In this system, consumers are free to make a choice as to how
they want to spend their income. Only those goods are produced by the producers, which are
demanded by the consumers.
Freedom of enterprise: Every individual is free to choose and involved in the
economic activity he/she thinks fit.
Competition: Competition exists among various sellers to sell products and
services to customers and among buyers to get the goods, so as to satisfy their want.
Income inequality: In capitalism, a wide disparity of income between haves and
have-nots is observed, which is caused by the unequal property distribution.

Socialism
Socialism is a populist economic and political system based on 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, social and economic doctrine that calls for public rather than private ownership
or control of property and natural resources. According to the socialist view, individuals do not live
or work in isolation but live in cooperation with one another.

Types of Socialism
1. Democratic socialism
In democratic socialism, factors of production are under the management of an elected
administration. Vital goods and services such as energy, housing, and transit are distributed
through centralized planning, while a free market system is used to distribute consumer products.
2. Revolutionary socialism
The running philosophy of revolutionary socialism is that a socialistic system can’t
emerge while capitalism is still in play. Revolutionaries believe that the road to a purely socialistic
system requires a lot of struggle. In such a system, the factors of production are owned and run by
workers through a well-developed and centralized structure.

3. Libertarian socialism
Libertarian socialism works on the assumption that people are always rational, self-
determining, and autonomous. If capitalism is taken away, people naturally turn to a socialistic
system because it is able to meet their needs.

4. Market socialism
Under market socialism, the production process is under the control of ordinary workers.
The workers decide how resources should be distributed. The workers sell off what is in excess or
give it out to members of the society, who then distribute resources based on a free market
system.

5. Green socialism
Green socialism is protective of natural resources. Large corporations in a green socialistic
society are owned and run by the public. In addition, green socialism promotes the development
and use of public transit, as well as the processing and sale of locally grown food. The production
process is focused on ensuring that every member of the community has enough access to basic
goods. Moreover, the public is guaranteed a sustainable wage.

TOPIC 6: TAXATION IN THE PHILIPPINES

Tax is a compulsory financial charge or some other type of levy imposed upon a taxpayer
by a government organizational in order to fund various public expenditures. A failure to pay,
along with evasion of or resistance taxation, is punishable by law.

Objective of Taxation
• Raising revenue to render various economic and social activities, a government needs large
amount of revenue and meet this government imposes various types of taxes.
• Removal of inequalities in income and wealth: government adopts progressive tax to
remove inequalities in income and wealth of the people.
• Ensuring economic stability taxation affects the general level of consumption and
production. Hence it can be used as effective tool for achieving economic stability.
Governments use taxation to control inflation and deflation.
• Reduction in regional imbalances if there is regional imbalance in the country, government
can use taxation to remove such imbalance by tax exemptions and
tax concessions to investors who made investment in under developed regions.
• Capital accumulation tax concession or tax rebates given for savings or investment in
shares and debentures lead to large amount of capital accumulation, which is
essential for the promotion of industrial development.
• Creation of employment opportunities governments might minimize unemployment in the
country by giving tax concession or exemptions to small
entrepreneurs and labor intensive industries.
• Preventing harmful consumptions governments can reduce harm things on the society by
levying heavy excise tax on cigarettes, alcohols and other products,
which worsen people’s health.
• Beneficial diversion of resources governments impose heavy tax on non-essential and
luxury goods to discourage producers of such goods and give tax rate reduction of
exemption on most essential goods. This diverts produce’s attention and enables the
country utilize to utilize the limited resources for production of essential goods only.
• Encouragement to exports government enhance foreign exchange requirement through
export-oriented strategy. These provide a certain tax exemption for those exporters and
encourage them with arranging a free trade zones and by making
a bilateral and multilateral agreement.
• Enhancement of standard of living the government also increases the living standard of
people by giving tax concessions to certain essential goods.

CHARACTERISTICS OF GOOD TAXATION

• Tax is a Compulsory is a compulsory contribution a tax is compulsory payment from the

person to the Government without expectation of any direct return. Every persons has to
pay direct as well as indirect taxes. As it is a compulsory contribution, no one can refuse to
pay a tax on the ground that he or she does not
get any benefit from certain public services the government provides.
• The Assessment will be required to pay tax if it is due from him No one can be forced by
any authority to pay tax, if it is not due from him. Suppose, if there is a tax on liquor, the
state can force an individual to pay the tax only when he drinks
liquor. But if he does not drink liquor, he cannot forced to pay the tax on liquor.
Similarly, if an individual’s income is below the exemption limit, he cannot be forced to pay
tax on income. For example individuals earning monthly salary
below birr 150 cannot be forced to pay tax on income.
• Taxes are levied by the Government No one has the right to impose taxes. Only the
government has the right to impose taxes and to collect tax proceeds from the people.
• Common Benefits to All the tax, so collected by the government, spent for the common
benefit of all the people. In other words, when the government collects a tax, proceeds are
spent to extend common benefits to all the people. The government incurs expenditure on
the defence of the country, on maintenance of law and order, provision of social services
such as education, health etc. Such benefits are given to all the people- whether they are
tax-payers or non-taxpayers.
These benefits satisfy social wants. But the government also spends on subsidies
to satisfy merit wants of poor people.
• No Direct Benefits in the modern times, there is no direct relationship between the
payment of tax and direct benefits. In other words, there is absence of any benefit for
taxes paid to the government authorities. The government compulsory collects all types of
 taxes and does not give any direct example, when taxable income is earned by simply pays
the tax amount at the specified rate cannot
demand any benefit against such payment.
• Certain Taxes levied for Specific Objectives through taxes are imposed for collecting
revenue for the government to meet expenditure on social wants and
merit wants, certain taxes are imposed to achieve specific objective.
• Attitude of the Tax-Payers the attitude of the tax-payers is an important variables
determining the contents of a good tax system. It may be assumed that each taxpayer
would like to be exempted from taxpaying, while he would not mind if other bears that
burden. In case, he would want his share to be within the general level
of tax burden being borne by others.
• Good tax system should be in harmony with national objectives a good tax system should run
in harmony with important national objectives and if possible should
assists the society in achieving them. It should try to accommodate the attitude and
problems of tax payers and should also take into consideration the goals of social adequate
revenue for the treasury and should be flexible enough to move with the
changing requirements of the state and the economy.
• Tax- system recognizes basic rights of tax-payers a good tax payers recognizes the basic
rights of the tax-payers. The tax payers is expected to pay his taxes but not undergo
harassment. In other words, the tax law should be simple in language and the tax liability
should be determined with certainty. The mode and timings of payment should be
convenient to the tax-payer at the same time, a tax system should be equitable between
tax-payers. It should be progressive and burden of taxation should be equitable on all the
tax-payers.