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Etik och ekonomiskt handlande: En undersökning av moral och egenintresse
Linköping University, Department of Culture and Communication, Arts and Humanities. Linköping University, Faculty of Arts and Sciences.
2014 (Swedish)Doctoral thesis, monograph (Other academic)Alternative title
Ethics and Economic Action : An Inquiry of Morality and Self-­interest (English)
Abstract [sv]

Denna avhandling behandlar frågan om i vilken utsträckning ett egenintresserat handlande kan vara etiskt berättigat. Utgångspunkten för analysen är homo economicus, den neoklassiska ekonomiska teorins antagande att individer är rationella och ultimat motiveras av sitt egenintresse.

Efter en kort översikt av grunddragen i den neoklassiska ekonomiska teorin analyseras och preciseras egenskaperna hos homo economicus. Därefter utformas en normativ etisk teori för individer med anknytning till John Rawls teori om rättvisa. Syftet är att utforma ett teoretiskt ramverk för den etiska bedömningen av egenintresserat handlande. I det avslutande kapitlet tillämpas den rawlsianska etiska teorin på frågor om beskattning och skatteundandragande. Tillämpningen visar att skatteundandragande kränker ett flertal av den rawlsianska etiska teorins principer. Avslutningsvis diskuteras även skattereduktion för hushållsnära tjänster, RUT-avdraget, som ett medel för att komma tillrätta med skatteundandragande i vissa särskilt utsatta branscher. Jag hävdar att skattereduktion för städhjälp kan berättigas utifrån den rawlsianska etiska teorin, medan det ifrågasatta avdraget för läxhjälp inte kan berättigas.

Abstract [en]

This dissertation deals with the question of whether self-interested actions can be morally justified. The theoretical starting point of the inquiry is homo economicus, the neoclassical economics’ assumption that individuals are rational and ultimately motivated by their self-interest.

After a brief sketch of neoclassical economic theory, the main characteristics of homo economicus are analyzed and clarified. A normative ethical theory for individuals drawing on John Rawls’s theory of justice is developed. The aim is to suggest a theoretical framework for dealing with the ethical justification of self-interested actions. In the final chapter of the thesis, the rawlsian ethical theory is applied to issues of taxation, as well as tax evasion and tax avoidance. It is argued that tax evasion/tax avoidance violates several principles identified in the rawlsian ethical framework. Tax deduction for domestic service work, as a measure to overcome tax evasion by transforming black-market work into white-market work, is also discussed. By applying the rawlsian ethical theory it is argued that tax deduction for house cleaning can be justified from the suggested framework, while deduction for the much-debated homework help cannot be justified.

Place, publisher, year, edition, pages
Linköping: Linköping University Electronic Press, 2014. , 151 p.
Series
Linköping Studies in Arts and Science, ISSN 0282-9800 ; 634CTE, ISSN 1402-4152 ; 16
Keyword [en]
Self-interest, homo economicus, Rawls, ethical theory, justification, taxation, tax evasion
Keyword [sv]
Egenintresse, homo economicus, Rawls, etisk teori, berättigande, beskattning, skatteundandragande
National Category
Ethics Social Sciences Interdisciplinary
Identifiers
URN: urn:nbn:se:liu:diva-111647DOI: 10.3384/diss.diva-111647ISBN: 978-91-7519-202-4 (print)OAI: oai:DiVA.org:liu-111647DiVA: diva2:758620
Public defence
2014-11-21, Key 1, Hus Key, Campus Valla, Linköpings universitet, Linköping, 10:00 (Swedish)
Opponent
Supervisors
Note

In the printed version of this Ph.D. Thesis the ISBN is incorrect: 987-91-7519-202-4. The correct ISBN is 978-91-7519-202-4 and corrected in the electronic version.The series namn Studies in Applied Ethics is incorrect. The correct series name is CTE.

Available from: 2014-10-27 Created: 2014-10-27 Last updated: 2014-11-05Bibliographically approved

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Romare, Johanna

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