Professionals' Tax Liability Assessments and Ethical Evaluations in an Equitable Relief Innocent Spouse Case

2003 ◽  
Vol 42 (1) ◽  
pp. 27-44 ◽  
Author(s):  
Gary Fleischman ◽  
Sean Valentine
Keyword(s):  
Ethical Evaluations ◽  
Equitable Relief ◽  
Innocent Spouse

Ethical Reasoning and Equitable Relief

2007 ◽  
Vol 19 (1) ◽  
pp. 107-132 ◽  
Author(s):  
Gary M. Fleischman ◽  
Sean Valentine ◽  
Don W. Finn
Keyword(s):  
Emotional Abuse ◽  
Ethical Decision Making ◽  
Ethical Reasoning ◽  
Decision Makers ◽  
Reasoning Process ◽  
Professional Manager ◽  
Societal Context ◽  
Manager Perceptions ◽  
Equitable Relief ◽  
Innocent Spouse

Professional manager perceptions were investigated in this study using a survey containing two equitable relief situational vignettes to investigate empirically two of the four steps from Rest's (1986) ethical reasoning process. Business societal perceptions of the equitable relief subset of the innocent spouse rules were also investigated, focusing on the knowledge of evasion and abuse factors. The results indicated that the ethical reasoning process was significantly related to ethical decision making and Rest's (1986) model. Furthermore, decision makers were more likely to judge that relief be granted in an equitable relief scenario involving abuse than to one not involving abuse. The knowledge of evasion factor contained in both scenarios appeared to influence indirectly respondents' judgments to deny equitable relief, while the presence of emotional abuse strengthened relief judgments. Finally, the study presents a general framework involving the interrelationship of Congressional intent with societal perceptions regarding subjective equitable relief tax-law provisions that are associated within a societal context.

Equitable Relief of Mortgage Debtors. 1932-37

1937 ◽  
Vol 24 (1) ◽  
pp. 44 ◽  
Author(s):  
J. L. W. ◽  
L. C. T.
Keyword(s):  
Equitable Relief

THE ETHICAL BASES OF PUBLIC POLICIES: A CONCEPTUAL FRAMEWORK

2014 ◽  
Vol 30 (2) ◽  
pp. 175-194 ◽  
Author(s):  
Prasanta K. Pattanaik ◽  
Yongsheng Xu
Keyword(s):  
Conceptual Framework ◽  
Public Policies ◽  
Well Being ◽  
Conceptual Clarity ◽  
Wide Range ◽  
Different Types ◽  
Value Judgements ◽  
Ethical Evaluations ◽  
Ethical Criteria ◽  
Exclusive Focus

This paper develops a conceptual framework, which can accommodate a wide range of value judgements used in ethical evaluations of extended social states and which can be used to differentiate different categories of value judgements by referring to the type of information on which they may be based. The notions of consequentialism, non-consequentialism, exclusive focus on personal well-being, exclusive focus on utility, etc. are conceptualized in operational ways in the framework. The framework and the discussion of different types of ethical criteria that may be used in evaluating extended social states contribute to conceptual clarity about the ethical bases of public policies.

Cases on Equitable Relief against Defamation and Injuries to Personality

1930 ◽  
Vol 44 (1) ◽  
pp. 142
Author(s):  
Joseph R. Long ◽  
Roscoe Pound
Keyword(s):  
Equitable Relief
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