[stavros]

> No, you are morally responsible for every evil happening right in front of you that you could immediately change with little risk to yourself.

The problem with this is that you snuck a quantitative difference there and made it sound qualitative. How much risk is "little risk"? What if you could spend all your money and save N people from starvation? There's no risk to you, so are you responsible for their deaths if you don't do it?

What if the child is a bit less likely to pull you under? What if even less than that? Where do you draw the line?

You're never completely free of responsibility, there are just varying degrees.