The Green New Deal Must Preserve the Existing Nuclear Fleet

Abstract

As the largest source of carbon-free energy in the United States, nuclear energy must play a vital role in reducing emissions. This article suggests the Green New Deal, an ambitious federal proposal to address climate change, should aim to preserve the existing nuclear fleet by authorizing states to establish zero emission credit (“ZEC”) programs. The ZEC programs will provide credits, in the form of revenue, for the carbon-free attribute of nuclear energy. This article posits the ZEC programs should be based on a model ZEC program developed by the Federal Energy Regulatory Commission and explicitly authorized by amendment of the Federal Power Act to avoid issues of preemption.     

Tilting at Offshore Windmills: Regulating Wind Farm Development Within the Renewable Energy Zone

Offshore wind farms are likely to be a key component of theUnited Kingdom’s strategy for renewable energy, and theEnergy Act 2004 introduced a new legislative framework for thedevelopment of wind farms beyond the limits of territorial seawithin designated renewable energy zones. The compatibilityof the new arrangements with international marine and environmentalobligations is analysed. Rights of navigation, the protectionof the marine environment and the decommissioning of turbinesat the end of their operational life all raise significant legalissues. The introduction of the Energy Act is an important developmentin assisting the construction and operation of offshore windfarms. But the law was passed at a time when a number of majorreviews had concluded that the legislative and policy frameworkfor the protection of the marine environment suffered severeweaknesses. It is unfortunate that the UK Government did notconsider the creation of an offshore renewable energy industryas an opportunity to develop and apply the sort of new marineconservation strategies and legal frameworks being advocatedas essential in this area.     

个人所得税扣除的人权逻辑

个人所得税的第三次修正仅是个人所得税乃至税制改革的起步,未来的制度构建应当以人权保障的理念为指引。扣除方式、方法及标准影响税收负担的大小,是个人所得税制度的重要内容之一,也牵涉诸多人权问题。必要成本费用的扣除是纳税人财产权的要求,生计费用的扣除是生存权的要求,而平等权则要求各项扣除的非歧视性。     

The progressive policy shift in the debate on the international tax challenges of the digital economy: A “Pretext” for overhaul of the international tax regime?

This contribution presents a critical overview of the policy and legal debate (primarily from a tax treaty law perspective) surrounding the challenges raised by the digitalisation of the economy for the international tax regime. The article addresses some key policy challenges inherent in the proposals for reform currently under consideration. It focuses in particular on the difficulties associated with fitting the concept of “value creation” within the pre-existing framework based on “source” and “residence”; a gradual transition from a primarily “supply” approach to a “supply and demand” approach in the understanding of “source”; and an implicit drift in the policy debate on the tax implications of the digitalised economy from a targeted analysis aimed at incrementally reforming the existing regime to a full-blown reconsideration of some of its fundamental tenets.     

State GHG Regulation in a Trump Era: Energy Efficiency as BACT

With the Obama USEPA's Clean Power Plan unlikely to come to fruition under the incoming Trump administration, this article examines another avenue that states (or USEPA) may use to regulate GHG emissions from major stationary sources: by more aggressively pursuing energy efficiency as “best available control technology” under the Prevention of Significant Deterioration program of the Clean Air Act. This article argues that such regulation may validly include efficiency measures both “at-the-source” and—more ambitiously—“beyond the fence line.”     

Regulatory Science and the Data Quality Act

The importance of data quality was highlighted in an amendment attached to a 2000 law enacted by the 106th U.S. Congress. The law known as the “Data Quality Act” or the “Information Quality Act,” mandated that the Office of Management and Budget (OMB) issue guidance to federal agencies for “ensuring and maximizing the quality, objectivity, utilility, and integrity of information (including statistical information) disseminated by federal agencies.” In turn, OMB required more than 90 federal agencies such as the United States Environmental Protection Agency (EPA) to implement data quality guidelines. These guidelines have created a rigorous, if not rancorous, debate within the regulated community. This paper will provide a brief synopsis of the evolution of the Act, discuss how the Act and scientific uncertainty interrelate, and review the status of the Act's petition process for correcting government disseminated information.     

Strategic Research Partnerships: Constructing Policy-Relevant Indicators

Absent a set of indicators based on a set of valid constructs, it will remain difficult to determine the importance of strategic research partnerships (SRP) for the U.S. economy and the enterprise of science and technology in general. The purpose of this paper is to identify characteristics of a desirable policy indicator for strategic research partnerships. In choosing among the many possible conceptualizations and indicators of SRP, a framing question should be: “what is the public stake?” The fact that SRP activity has great economic import (still an open question) does not imply an equivalent government or public policy importance. This seems to imply, then, that SRP indicators should focus on such factors as the composition of R&;D (e.g. do they shift the balance in available public domain research?), impacts of labor and human resources, tax implications (e.g. use of tax credits, foregone revenue and its impacts), and, especially, public-private partnerships (e.g. how are government-sponsored or -brokered SRPs different from others?).     

合同形式欠缺与履行治愈论——兼评《合同法》第36条之规定

随着合同法定形式的本质已从“效力性方式”演变为“保护性方式”,合同的法定形式已具备多重功能,相对应地必须谨慎调和形式强制与形式自由间的冲突关系。我国《合同法》一方面打破形式主义的桎梏而改采同意主义,仅在个别情形基于立法政策的考量而实行形式强制;另一方面又考虑到严格适用形式主义规则所产生的不公平结果,而在该法第36条出现一般性的履行治愈方式欠缺的规则;但是,如何解释该条规定,却是一个历来就争论不休的问题。以信赖保护说作为履行治愈的理论基础,并运用诚实信用原则对其适用予以限制无疑是理性的选择。     

‘Indirect Method of Proof’ and the Kuwaiti Anti-Money Laundering Law: A Lesson from the UK

Criminal Law Forum - The money laundering offence (ML offence), as established by the Kuwaiti Anti-Money Laundering and Countering Financing of Terrorism Act 106/2013 (“AML/CFT Act”),...     

Discontinuation of approval of modifications in notes, guaranteed under Title VI or VII of the Public Health Service Act, proposed to permit use of the notes as collateral for tax-exempt financings--PHS. Final rule

The Department of Health and Human Services (HHS) adds a new section to regulations for making and guaranteeing loans for construction and modernization of hospitals and medical facilities and to regulations for guaranteeing loans for the construction of teaching facilities for health professions personnel. Under these regulations HHS will not approve the modification of the terms of an existing loan guaranteed under Title VI or Title VII of the Public Health Service (PHS) Act if the modification would permit use of the guarantee (or guaranteed loan) as collateral for tax-exempt financing.     

Americans with Disabilities Act (ADA) accessibility guidelines for buildings and facilities. Architectural and Transportation Barriers Compliance Board. Final guidelines

The Architectural and Transportation Barriers Compliance Board is issuing final guidelines to assist the Department of Justice to establish accessibility standards for new construction and alterations in places of public accommodation and commercial facilities, as required by title III the Americans with Disabilities Act (ADA) of 1990. The guidelines will ensure that newly constructed and altered portions of buildings and facilities covered by title III of the ADA are readily accessible to and usable by individuals with disabilities in terms of architecture and design, and communication. The Department of Justice has proposed to adopt the guidelines as the accessibility standards for new construction and alterations in places of public accommodation and commercial facilities for purposes of title III of the ADA.     

Legal Title to Property May Not Always Result in Liability as an Owner under CERCLA

The meaning of “ownership” under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) is not as straightforward as most people believe. Although liability under section 107(a)(1) is imposed upon a current “owner” or operator of a facility, CERCLA provides little guidance because it defines “owner” as “any person owning” a facility. In most cases, the issue of who owns the property or a facility is readily apparent and not controversial; however, this article discusses cases in which courts have been compelled to critically examine the specific facts of the case and state law to determine whether a particular party is an “owner” for purposes of establishing liability under CERCLA.     

NEW PROBLEMS IN CHINA’S HOUSING LEGISLATION AND ITS SOLUTIONS

Since China’s reform and opening up in 1978, the housing system in China had undergone two major reforms; currently, the third major reform (also called the second housing revolution) has started. This article analyzes the historical course of the reforms, investigates the gains and losses of the reforms, seeks the directions for deepening the reform of housing system, and in turn, establishes the patterns of housing construction and consumption in accordance with Chinese actual conditions. The report of the 17th National People’s Congress pointed out that “housing guarantee” is a heavy task “to ensure and improve people’s living standard, to promote social equity and justice, and to build a harmonious society.” The Real Right Law of China plays a positive role to protect housing rights, but it only gives limited protection of housing right. Meanwhile, the Real Right Law itself introduces new problems to the housing security. In order to protect housing rights and achieve the objective of “housing guarantee,” China needs to further improve the housing system and advance the housing legislation. The main approaches in this article include: (a) carrying out the “three-three housing policies,” there are basically three types of housing systems, three means of land provision, and three teams involved; (b) employing the bidding method of “four decisions and two biddings” for land supply, it means that the government should take the responsibility to decide land prices, construction standards, tax rates and profit rate; and the bidder is determined by scoring each of the bidders as for his house price bidding and building program bidding; (c) establishing the system of habitation right in China’s Housing Law and maximizing its function of social security; and (d) further improving relevant regulations in the proposed housing act or housing security law and paying attention to the establishment and implementation of supporting measures.     

宪法基本国策条款如何进入税法“总则”——规制时代税收法典化的困境及其破解

税法“总则”是落实税收法定原则、实现税法体系化的基本形态,亦是税收法典化的基础性工程。然而,规制时代下“解法典化”的趋势,使得税收法典化陷入规范封闭性与现实开放性之间矛盾的困境。宪法基本国策条款的客观法秩序性质,使得其在具备规范拘束力的同时能够保持结构的开放性,赋予国家义务的同时通过“反射性利益”及其主观化来保护公民的权利。由此,宪法基本国策条款可以成为破解税收法典化困境的有效路径。具体而言,宪法财政基本国策条款确立的发展导向需要通过税法“总则”的立法目的条款予以具体化。在坚持适度法典化的通则法定位基础上,以量能课税原则、受益原则和国家辅助原则的多元互补重塑税收公平的内涵,并在程序保障之下,通过立法沟通机制,最终形成“规则—责任”相衔接的立法体例。     

Progressive Taxation,Fairness, and Compliance*

This paper examines the preferences for income tax progressivity, other tax fairness issues, and tax compliance of a national sample of nearly six hundred heads of U.S. households. The results reveal that mean public preferences for fair tax burdens are close to actual effective tax rates; however, the similarity between average preferred and actual effective tax rates masks an underlying schism between three groups: (I) those who believe tax rates should be higher for upper income persons (steep progressives), (2) those who prefer mildly progressive tax rates (mild progressives), and (3) those who believe tax rates should be flat (“flatraters). The analysis includes demographic and fairness profiles associated with tax rate preferences. Attitudes about the overall fairness of the income tax, exchange equity with the federal government, government spending, tax complexity, and tax compliance behavior are examined. In general, respondents' stated preferences for vertical equity approximate the current distribution of the income tax burden, yet there is a relatively high consensus that the income tax is unfair, especially with regard to the ability of wealthy taxpayers to exploit loopholes to avoid paying their fair share, and that respondents regard their own tax burdens as unfair. These results suggest that providing information to the public about the relative amount of income taxes paid by upper income individuals and the effects of recent limitations on “loopholes” could improve public attitudes about the fairness of the income tax and tax compliance.     

Moral Suasion and Taxpayer Compliance

Some evidence suggests that certain taxpayers might increase their “voluntary” compliance with the tax laws if presented with the right “moral appeals.” If such appeals were relatively inexpensive, compared to hiring more auditors, say, even small improvements in compliance would justify such efforts. However, would such appeals be “justified” in some philosophical, as opposed to economic or psychological, sense? The moral grounds for voluntary cooperation with the tax collection agency turn out, on close scrutiny, to be surprisingly narrow. Though firm, these moral grounds also contain– arguably, at least–one important exception.     

Who Is a Worker? Partisanship,the National Labor Relations Board,and the Social Content of Employment

In opinions addressing whether graduate students, medical residents, and disabled workers in nonstandard work arrangements are employees under the National Labor Relations Act, I analyze partisan differences in how National Labor Relations Board members, under the previous two US presidents, confronted the contradictory permeation of wage‐labor into relatively noncommodified relationships. I argue that Republicans mediated the contradictions by interpreting indicia of employer property rights as status authority. They constructed employment as a contractual relationship consummated through exchange relations and demarcated a nonmarket social sphere in which to locate the relationships before them. This construction suppressed the class dimension of employment and the connection between relations of production and relations in production ( Burawoy 1979 ). Democrats mediated the contradictions by recognizing them in part and arguing that the workers were engaged in commodity production. They proposed the Act as a means for workers to negotiate “differentiated ties” ( Zelizer 2005 ) in nonstandard employment.     

Public Health Service--health maintenance organization loans and loan guarantees for acquisition and construction of ambulatory health care facilities. Interim regulations

This notice sets forth the requirements for qualified health maintenance organizations (HMOs) to obtain loans or loan guarantees for the acquisition or construction of ambulatory health care facilities and the acquisition of equipment for those facilities. It also sets forth project requirements and procedures to be followed for repayment of the loan and in the event of a default. These rules implement Section 1305A of the Public Health Service Act, as amended.     

Tax policy as a lifeline: encouraging blood and organ donation through tax credits

This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two model statutes that provide guidance as to how a nonrefundable tax credit for blood and organ donation might operate in the tax code.