论税收法定原则的司法化

税收法定原则的司法化是“全面落实税收法定原则”的必然要求,而传统理论疏漏了其中的司法内涵,导致税收法定原则出现了作为基本原则却难以直接指导和适用于税收司法的悖论。鉴于税收法定原则与罪刑法定原则的亲缘性,发展相对成熟的罪刑法定原则可以为完善税收法定原则的内涵构成提供三点启示。同时,结合税收法定原则的固有内容,税收法定原则的司法化应当在适用范畴上向司法原则扩围,价值层次上向实质正义升华,法定程度上向相对法定适当松动。据此,三路并进,税收法定原则的司法内涵得以全面、系统的补漏。税收法定原则司法内涵的完善将有助于打破税收法定原则司法化的理论困局,助推“全面落实税收法定原则”法治图景的实现。     

Harming America: Corporate Crime in a Context of Deregulation

ABSTRACT

Like many Republican presidential candidates before him, Donald J. Trump campaigned on a pro-business, anti-regulation platform, and since his election in November 2016, he has directed his administration to move forward with deregulation in many arenas, including consumer financial protections, environmental controls, and workplace safety among others. Past efforts to roll back regulations governing certain industries, such as the savings and loan and the mortgage industries, have had harmful consequences for the general public or for specific interest groups. In this study, we review what the Trump administration has accomplished with regard to deregulation to date. Then, based on past deregulatory fiascos, we theorize the harmful collateral consequences that may result from this most recent swing of the regulatory-deregulatory pendulum.     

Psychopathy and Female Gender: Phenotypic Expression and Comorbidity; A Study Comparing a Sample of Women Hospitalized in Italy's Maximum Security Facility with Women Who were Criminally Sentenced and Imprisoned,

Various studies have shown that women with psychopathy tend to commit crimes that are less violent than those of psychopathic men. The present study was designed to address the influence of psychopathy on the crimes committed by female offenders. A national sample of female offenders found NGRI or of diminished responsibility and at risk for criminal recidivism (OPG patients) was compared with a sample of female offenders who were convicted and imprisoned. Results of this comparison between the two groups of female offenders indicate that psychopathy is a transversal psychopathological dimension which may or may not be associated with other mental disorders. In both samples, the most commonly reported offenses among women with high PCL‐R scores were minor offenses, not particularly violent, but they appear to be related to typical psychopathic features such as superficial charm, pathological lying, and manipulation.     

Defenders of Freedom or Perpetrators and Facilitators of Crimes? Beyond Progressive Retreatism in the Trump Era

ABSTRACT

Heavily influenced by broad definitions of crime developed by a few pioneering critical criminologists, the main objective of this article is to provide evidence showing that the current Trump administration is a regime that commits crimes of the powerful and facilitates some types of interpersonal violence in private places. Special attention is devoted to direct and in-direct state-perpetrated violent crimes against women.     

网络信息安全犯罪的定量评价困境和突围路径——大数据背景下网络信息量化标准的反思和重构

刑法对网络安全的保护立场，正由网络运行安全转向网络信息安全。刑事立法更新不断增设网络信息安全专属罪名的同时，刑事司法的定量评价体系却未能一体构建，成为网络安全刑法保护的薄弱环节。当前网络信息安全犯罪的定量评价体系缺乏明确的逻辑主线，同时适用错位的“传统法益侵害程度”量化标准和模糊的“数据规模”新型量化标准，无法满足网络信息安全专属罪名司法适用的准确性和统一性需求，导致了司法适用的困境。消弭规范和技术之间的差异，以“信息规模”为定量评价核心的基础上，建构信息价值的分层评价模型，并将“组信息”作为基础的数据规模计量单位，是大数据时代背景下，突破网络信息安全犯罪司法定量评价困境的合理路径。     

Improved Area of Origin Estimation for Bloodstain Pattern Analysis Using 3D Scanning

An important component of crime scene reconstruction is bloodstain pattern analysis (BPA). Where BPA concerns impact patterns, estimating the area of origin is critical information for scene reconstruction. Traditionally, this is achieved by measuring individual bloodstains and performing trigonometric calculations; however, 3D scanning has been proposed as a viable alternative for overcoming logistical and practical concerns with the manual method. Therefore, this project aimed to establish whether the FARO Focus 3D scanner and FARO Zone 3D software can improve the accuracy of area of origin estimates relative to the manual method. We created a series of eight bloodstain impact patterns and performed paired analysis using the two methods to estimate areas of origin for each pattern. Our data suggested that FARO-derived estimates were generally more accurate than using the manual method. FARO-estimated heights of origin areas were generally closer to the true distance. Both methods underestimated the distance from the wall for most patterns originating 150mm or greater from the wall, but overestimated distances for patterns originating closer to the wall. The degree to which distances were underestimated increased significantly the further the blood source was from the wall and was greater for FARO-derived estimates. The results of this research contribute to the validation of these instruments for operational implementation for BPA and should be considered alongside the practical benefits of 3D scanning relative to manual methods. Further, 3D scanning can provide reliable BPA reconstruction documentation for technical review and court presentation.     

社会治理视角下的彝族教育经典《玛牧特依》

彝族著名教育经典《玛牧特依》,蕴涵着丰富的道德教育智慧,基于推进国家治理体系和治理能力现代化背景下,运用社会治理理论,从《玛牧特依》的凝聚力、向心力、约束力、吸引力和影响力五个维度切入,挖掘出《玛牧特依》的五个核心思想,即教育、廉耻、礼仪、仁善、慎独。其中,教育是《玛牧特依》的主旨和出发点,廉耻是《玛牧特依》的精髓和道德底线,礼仪是《玛牧特依》的大德和最高法律准则,仁善是《玛牧特依》的核心和道德宗旨,慎独是《玛牧特依》的落脚点和最高道德境界。《玛牧特依》在调节人与自然、人与人、人与社会之间的关系中发挥着积极作用,为彝区创新社会治理模式提供了一种新思路,应该凝聚《玛牧特依》文化力量,协同发展,多元共治。     

Applying Stone in a Western Landscape: Ranchers,Conservationists, and Causal Stories in the “American Serengeti”

As the emergence of nongovernmental conservation efforts generates conflict among various stakeholders, the causal story that each party articulates regarding conservation and the causes of land degradation reflects their unique interests. This study uses existing literature to evaluate causal stories surrounding a contemporary conservation effort: Montana's American Prairie Reserve. Through qualitative review of web‐based documents and newspaper articles, it generates a preliminary account of key stakeholders' causal stories. The case study suggests that parties who might be disadvantaged by ascribing responsibility for environmental harms in an adversarial fashion may instead elect to articulate causal stories that are more neutral than existing approaches might forecast. The study concludes by suggesting that further development of causal story literature may enable it to better address contemporary conservation efforts.     

From ‘Green Laggard’ to Regional Leader: Explaining the Recent Development of Environmental Policy in Chile

Environmental policy in Chile has developed rapidly in recent years, and the country has become a regional leader in renewable energy, climate change policy, recycling, and nature conservation. This contrasts with the previous neglect of environmental issues in the country and its depiction as a ‘green laggard’ (Orihuela, 2014: 251) within Latin America. In this article the recent development of environmental policy in Chile is reviewed and five factors affecting this development are analysed: international influences, institutional legacies, a window of opportunity opened by environmental movements, policy entrepreneurship, and business power.     

An Examination of the Relationship Between Media Exposure and Fear of Victimization: Implications of the Superpredator Narrative on Juvenile Justice Policies

The media allow crime to infiltrate the public’s consciousness in every conceivable way, thereby playing a major role in shaping the public’s opinion and attitude toward crime and crime issues (Barak, 1995; Fields & Jerin, 1996; Kappeler & Potter, 2005). Reporters constantly talk about crime, and crime related stories dominate the headlines of local and national newspaper outlets (Dowler, 2003; Pizarro et al, 2007). Some of the most highly rated television programs are based on crime plots and people across social, political, and racial demographics are constantly engaged in crime dialogue generated from local or national news stories. When the focus of these mediums is on youth they become even more profound and contentious. The images portrayed conjure up stereotypes that lead to fear and inflammatory remarks that become entrenched into the national lexicon. The current study uses data from the National Opinion Survey of Crime and Justice to test the relationship between crime-related media viewership and fear of victimization within a nationally representative adult sample. Approximately 42.67% of respondents reported regularly watching crime shows and about the same proportion (42.83%) believed their local media paid too much attention to violent crime. In addition to regular crime-show viewership, confidence in the police, gender, and recent contact with the police were associated with fear of victimization. This article adds to an existing body of research through a largely unexplored area in the administration of justice. It does so within the context of the U.S. juvenile justice system.