Team reasoning and collective rationality: piercing the veil of obviousness.

Collective rationality in interactive decisions: evidence for team reasoning.

Decision theory and game theory rest on a fundamental assumption that players seek to maximize their individual utilities, but in some interactive decisions it seems intuitively reasonable to aim to maximize the utility of the group of players as a whole. Such team reasoning requires collective preferences and a distinctive mode of reasoning from preferences to decisions. Findings from two expe...

Piercing the Corporate Veil: An Empirical Study

Is China Creating A New Business Order? Rationalizing China's Extraterritorial Attempt to Expand the Veil-Piercing Doctrine

Countries are increasingly using tax policy as an instrument to navigate through the recent global financial difficulties, and China is no exception. In an effort to avoid the loss of tax revenue resulting from the utilization of foreign holding companies, the Chinese tax authority issued Circular 698 granting itself the authority to tax transactions between foreign entities taking place outsid...

A Proof-Theoretical View of Collective Rationality

The impossibility results in judgement aggregation show a clash between fair aggregation procedures and rational collective outcomes. In this paper, we are interested in analysing the notion of rational outcome by proposing a proof-theoretical understanding of collective rationality. In particular, we use the analysis of proofs and inferences provided by linear logic in order to define a fine-g...

Logics for Collective Reasoning

In this paper, we discuss the approach based on Social Choice Theory and Judgment Aggregation to the definition of collective reasoning. We shall make explicit the aggregative nature of the notion of collective reasoning that is defined in the Judgment Aggregation account and we shall stress that the notion of logical coherence plays a fundamental role in defining collective attitudes. Unfortun...