Georgetown University Press no longer publishes the Journal of the Society of Christian Ethics (JSCE). To subscribe or find out more about the journal, please visit the JSCE website. 

Perceptively explores the shifting intersections between algorithmic systems and human practices in the modern era.

How have algorithmic systems and human practices developed in tandem since 1800? This volume of Osiris deftly addresses the question, dispelling along the way the traditional notion of algorithmic “code” and human “craft” as natural opposites. Instead, algorithms and humans have always acted in concert, depending on each other to advance new knowledge and produce social consequences. By shining light on alternative computational imaginaries, Beyond Craft and Code opens fresh space in which to understand algorithmic diversity, its governance, and even its conservation.

The volume contains essays by experts in fields extending from early modern arithmetic to contemporary robotics. Traversing a range of cases and arguments that connect politics, historical epistemology, aesthetics, and artificial intelligence, the contributors collectively propose a novel vocabulary of concepts with which to think about how the history of science can contribute to understanding today’s world. Ultimately, Beyond Craft and Code reconfigures the historiography of science and technology to suggest a new way to approach the questions posed by an algorithmic culture—not only improving our understanding of algorithmic pasts and futures but also unlocking our ability to better govern our present.

Timely and authoritative research on the latest issues in tax policy.

Tax Policy and the Economy publishes current academic research on taxation and government spending with both immediate bearing on policy debates and longer-term interest.

This volume presents new research on taxation and public expenditure programs, with particular focus on how they affect economic behavior. John Guyton, Kara Leibel, Dayanand Manoli, Ankur Patel, Mark Payne, and Brenda Schafer study the disallowance of Earned Income Tax Credit (EITC) benefits as a result of IRS audits, and find that in post-audit years, audited taxpayers are less likely than similar non-audited taxpayers to claim EITC benefits. Janet Holtzblatt, Swati Joshi, Nora Cahill, and William Gale provide new empirical evidence on racial differences in the income tax penalty, or bonus, associated with a couple being married. Haichao Fan, Yu Liu, Nancy Qian, and Jaya Wen evaluate how computerizing value-added tax transactions in China affected the tax revenue collected from large manufacturing firms. Niels Johannesen, Daniel Reck, Max Risch, Joel Slemrod, John Guyton, and Patrick Langetieg study data on the ownership of foreign bank accounts and other financial accounts as reported on income tax returns. They find that many of these accounts are in tax havens, and they discuss the impact of the Foreign Account Tax Compliance Act on tax compliance and government revenue. Louis Kaplow integrates charitable giving into an optimal income tax framework, and shows that the externalities associated with such giving are key to determining its optimal tax treatment. Finally, Roger Gordon compares caps or quantity targets on emissions with carbon taxes and points out that which one dominates can be situation-specific and depend on a number of features of the economy.