Is the law, then, merely a subset of moral prescriptions and prohibitions? That is, does morality determine the content of the law? No. I don't think it does. Because in addition to leaving many immoral acts unsanctioned, the law also punishes some acts that are moral, or at least by most people's standards are not immoral. Many so-called white collar crimes fit into this category, such as insider trading, including the 6-month rule. (I mean, come on: Martha Stewart?! She didn't do anything immoral.) She does raise a social status issue, though, and it's worth noting that although buying, selling, and using illegal drugs may appear to be immoral activities, this is primarily because of the distasteful character of those who choose to engage in them despite their illegality. These activities are considered immoral, not because morality looks to the law for guidance, but because the law creates incentives for moral people to substitute into other activities, leaving the less moral to take their place. Then, the activity becomes distasteful—the result of a selection effect. Finally, note that morality among the "less moral" can itself be a crime. "Honor among thieves" is not condoned by courts.
Although the law and morality overlap to a significant degree, they are two very different systems.
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