重大危机下我国失业保险应急机制的立法思考

我国现行的失业保险制度是建立在社会常态运行基础之上的．而重大危机所引发的较大规模的失业对失业保险制度提出了严峻挑战发达国家在应对重大危机引发的失业危机上具有相对完备的失业保险应急机制．而我国失业保险制度在失业危机应急方面仍存在许多缺陷因此,我国应借鉴国外的立法经验,从失业保险基金应急使用、支持企业减少和预防失业、应急就业培训、失业保险基金应急调剂以及失业保险费率动态调整等方面构建重大危机下我国失业保险应急机制。     

从理论到实践的转型:论课税要件适用的双重面向

税法上的"课税要件"是由观念、制度、规则等多层次、多维度组成的税法学理论与实务动态应用体系,是税法学的研究基础,并以此为思维工具展开对具体税及法律关系的解构。通过对既有理论学说的拓补、拾遗,着重课税要件的如何适用,寻找其适用的理论界限、实践取向,从判决中归纳提炼其在司法实务中的运行进路。以课税要件融贯税法规范与经济事实,提供解决实务中细腻而具体、疑难且复杂实务问题的分析方法及路径。藉由税法学理论应然面的型塑与税收司法实务实然面运行的映射,以求描绘其基本形貌。     

Tax planning and tax policy in China: Case study of the tainted milk scandal

No food safety crisis has ever stirred such a national sensation in China like the tainted milk powder scandal in 2008. A further exploration of the root cause of this crisis, however, reveals something more disturbing—it is the undeveloped tax system that causes the melamine milk crisis. Because of the tension between political logic and governance logic of tax reform in China, the vacuum of public good provision becomes a burning issue since the Agricultural Tax Regulation was abolished and farmers’ economic burden became heavier than before. Thus, in order to prevent any food safety incident in the future, a sound notion of tax and an integrated system of tax planning and expenditure should be established and reinforced in the Chinese tax law.     

Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation

A psychological tax contract goes beyond the traditional deterrence model and explains tax morale as a complicated interaction between taxpayers and the government. As a contractual relationship implies duties and rights for each contract party, tax compliance is increased by sticking to the fiscal exchange paradigm between citizens and the state. Citizens are willing to honestly declare income even if they do not receive a full public good equivalent to tax payments as long as the political process is perceived to be fair and legitimate. Moreover, friendly treatment of taxpayers by the tax office in auditing processes increases tax compliance.     

个人所得税法的空筐结构与规范续造

个人所得税法呈现"空筐"外观,实施条例及财税规范性文件循解释执行上位法、依授权制定规则、补充漏洞、创制规则四条进路实施规范续造。地方人大、政府的制度内规则创设权极其有限。税收事项技术性常被作为证成剩余立法权的理由,但此非充要条件。在组织财政收入的传统目标外,调控功能的植入吁求个税规则一定的灵活性。地区间差异使"净额所得"导向的个税规则应有区别,因地制宜的治理实践同样在应然层面消解税权集中的合理性。我国应区分财政目的规范与管制诱导性规范,施以不同程度的法定要求;在纵向适当授权的同时,在横向维度,于四条规范续造路径中分别甄选适于两类规范者。对各类规范续造,都要强化实体和程序控制,并建构审查机制。     

When Do We Think About Detection? Structural Opportunity and Taxpaying Behavior

Past studies have generally found that perceptions of the likelihood of formal and informal sanctions have lower explanatory power of noncompliance with laws than do internalized norms. Using data from two telephone surveys, we examined a situational characteristic, structural opportunity, that may prod individuals to think about the likelihood of detection from the Internal Revenue Service for underreporting income. Structural opportunity is the degree to which an individual's economic or social situation provides ways to avoid detection. Individuals with high structural opportunity perceived a lower likelihood of IRS detection and indicated that they were less likely to feel guilty if they engaged in tax cheating. Our data also suggested that some individuals with high structural opportunity may be in social networks which condone tax cheating. As expected, structural opportunity provided a condition under which individuals took into consideration the perceived likelihood of formal and informal detection in formulating intentions to engage in tax cheating. Our findings suggest that an examination of the interaction between situational and individual characteristics will provide a more complete understanding of decisions to engage in illegal behavior. Implications for deterrence theory are discussed.     

Encouraging Tax Compliance With Positive Incentives: A Conceptual Framework and Research Directions*

Drawing on learning and social psychological research, we identify the processes by which positive incentives induce compliance with regulatory laws, using tax as a specific example. We evaluate the likely effects of various positive incentives on four different dimensions of compliance decisions: instrumental consequences, normative considerations, internalized motivation, and allegiance to authority. Linking incentives specifically to compliant behavior invokes a cost/benefit analysis, lowers intrinsic motivation and allegiance to authority, and requires authorities to monitor citizens and to distinguish between compliant and noncompliant behaviors. The alternative is to present the incentives as an attempt by the enforcement authorities to cooperate with the citizens. This method is less likely to invoke cost/benefit calculations; requires less intervention by authorities; and increases intrinsic motivation, consideration of normative issues, and allegiance to authorities. Prior research suggests that respectful treatment and praise may be more effective incentives for inducing long-lasting compliance than are materialistic incentives because people have a strong tendency to reciprocate actions they receive from authorities. Our analysis leads to proposals for program implementation and evaluation and raises some theoretical questions that need additional research.     

The Popeye principle: selling child health in the first nutrition crisis

The cartoon character Popeye the Sailor was capable of superhuman feats of strength after eating a can of spinach. Popeye ate spinach because the association of spinach with strength was a product of the first national nutrition crisis in the United States: the 1920s fight against child malnutrition. Spanning the first three decades of the twentieth century, the malnutrition crisis arose from the confluence of many different events including the invention of nutrition science and new standards for height and weight; international food crises created by world war; the rise of consumerism, advertising, and new forms of mass media; and Progressive reformers' conviction that education was a key component of any solution. The history of the malnutrition crisis presented in this essay synthesizes disparate histories concerning advertising, public health, education, consumerism, philanthropy, and Progressive Era reform with original analysis of a major nutrition education program sponsored by the Commonwealth Fund in the 1920s. Because the character of Popeye came to embody one of the nutritional norms advocated in the 1920s, I refer to the influence of culturally constructed social norms on children's beliefs about health and nutrition as the Popeye Principle. The history of the malnutrition crisis demonstrates the importance of understanding the cultural and economic conditions surrounding childhood nutrition, the use and influence of numerical norms, and the mutually reinforcing influences on children's nutritional norms from their parents, peers, teachers, and culture.     

现代财政制度的法学审思

十八届三中全会提出建立“现代财政制度”,这是建立健全现代国家治理机制、实现长治久安的制度保障.传统财政制度重国家本位轻人民本位、重管理轻治理、重结果导向轻过程导向.而现代财政制度具有法治性、回应性、均衡性和公共性的品格,彰显对公共财产权的规范,进而实现对公共财产、私人财产的双重保障;其法律构造内含宪法规范、公共财产规范、分配规范和宏观调控规范四个维度.构建现代财政制度,应以点带面、循序渐进,现阶段应将改进预算制度、完善税收立法和建立事权与支出责任相适应的财政分权模式作为三大抓手.     

EXAMINING THE GENERALITY OF THE UNEMPLOYMENT–CRIME ASSOCIATION

This article examines whether the relationship between unemployment and criminal offending depends on the type of crime analyzed. We rely on fixed‐effects regression models to assess the association between changes in unemployment status and changes in violent crime, property crime, and driving under the influence (DUI) over a 6‐year period. We also examine whether the type of unemployment benefit received moderates the link to criminal behavior. We find significantly positive effects of unemployment on property crime but not on other types of crime. Our estimates also suggest that unemployed young males commit less crime while participating in active labor market programs when compared with periods during which they receive standard unemployment benefits.     

The Social Side of Sanctions: Personal and Social Norms as Moderators of Deterrence

In a survey of Australian citizens (valid N = 1,406), personal and social norms were found to moderate effects of deterrence on tax evasion. Personal, internalized norms of tax honesty were negatively related to tax evasion and moderated the effects of deterrence variables (i.e., sanction severity), suggesting deterrence effects only when individual ethics were weak. Perceived social norms, beyond those internalized as personal norms, were not directly related to tax evasion but moderated the effects of sanction severity. Only when social norms were seen as strongly in favor of tax honesty was sanction severity negatively related to tax evasion. This result held only for respondents who did not identify strongly as Australians. Hence, when internalized, norms delimit effects of deterrence; when considered external to one's self norms boost deterrence effects, giving social meaning to formal sanctions.     

The dynamic interactions among foreign direct investment, economic growth, exports and unemployment: evidence from Taiwan

The vector autoregression (VAR) method of variance decomposition and impulse response function analysis was applied to analyze dynamic relationships among foreign direct investment (FDI), economic growth, unemployment, and trade in Taiwan. The analysis results show that both economic growth and exports have positive impacts on FDI inflow; however, export expansion has a negative impact on FDI outflow. FDI inflow also has an obvious positive impact on exports and economic performance. The evidence also shows that there is no relationship between FDI inflow and unemployment. In addition, we found that a positive relationship exists between economic growth and exports while a negative relationship exists between unemployment and economic growth.     

Beyond town and gown: university economic engagement and the legacy of the urban crisis

University-driven land development and research into the amelioration of social problems are examples of the wider dimensions of economic engagement by large American research universities in metropolitan settings since 1949, and both dimensions are strongly conditioned by the experiences of universities and surrounding neighborhoods during the “urban crisis” of the 1960s. The rise of the modern American research university between 1950 and 1980 coincided with the economic decline of large American cities and the slide of their poorest neighborhoods into severe socioeconomic distress. The elite identification of the university as a force for economic and social change was a direct response to these urban upheavals, and the dynamics of its new role were fueled by the presumptions of postwar consensus liberalism. The urban crisis had an effect on town-gown relations that endured into the early twenty-first century, not least because it made local governments and universities allies rather than adversaries. Countering definitions of the role the university should take in economic development have arisen from a “town” comprised not of elected officials, but of community members from both within and outside of the university. The long shadow of urban crisis attests to the historical contingency of town-gown interactions and the usefulness of historical, case-based approaches to understanding the role of universities in urban and metropolitan economies.     

浅论国际避税地法律制度的新模式

长期以来 ,市场经济发达国家为维护本国的税收权益 ,通过国际经济组织的联合行动 ,采取种种法律手段 ,推行避税地对策税制 ,以图抵制传统避税地以低税或免税为主要形式的“有害税收竞争”。但在经济全球化条件下 ,一些欧美市场经济发达国家在坚持推行避税地对策税制的同时 ,先后通过修改税法 ,在本国境内实行税收优惠 ,大力吸引外资 ,发展本国经济。这些欧美市场经济发达国家的所作所为 ,实际上已经使它们逐渐堕变为新型的“避税地”。这种避税地法律制度新型模式的产生和发展 ,不仅更加加剧了发达国家与发展中国家之间和税收权益的竞争 ,而且给构建一个公平、有序的国际税收秩序带来了重重的障碍。     

金融危机后中国应对技术贸易壁垒的法律对策——兼论“低碳技术贸易壁垒”

在金融危机影响下,发达国家优先选择技术性贸易壁垒作为贸易保护措施,对中国出口行业进行限制。由于WTO《技术贸易壁垒协议》存在着局限性,据此本文提出三项法律应对措施：加强CAFTA和ECFA成员合作、重视品牌战略、立法减税与完善社会保障。同时,还对＂低碳技术贸易壁垒＂的发展趋势与我国对策进行了探讨。     

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。     

Household survey data,econometrics and economic transition

This paper explores some of the possible uses of household survey data for the analysis of the process of economic transition. It is argued that such data are particularly valuable for work on the distributional effects of transition, using simulation techniques of various kinds. Some examples are given, focusing on: labour supply; indirect taxation; and the cost and effectiveness of the Hungarian personal income tax and social security systems under alternative assumptions about changes in the distribution of gross earnings and the level and incidence of unemployment.     

Social Values and the Multiple Sources of European Social Law

Abstract: The paper aims at describing the current status of European social law, by examining different sources. These include the most recent directives; the Protocol attached to the Maastricht Treaty; the Commission's latest White papers on social policies and on economic growth and unemployment; and the case law of the European Court of Justice. In such a variegated legal landscape, a significant role could be played by non-binding measures; the notion of soft law is slowly acquiring its own dignity in European social law and is emerging for open interpretation. Yet, European labour law houses a fragile body of norms. The spreading of social values would become a tangible prospect if the potential of the multiple sources here examined were better exploited by all actors. Although a coherent legal structure is still to come, a legal culture is being created which should be strengthened through action by all Community institutions.     

Crime,unemployment, and social structures of accumulation: An inquiry into historical contingency

This article examines whether prior inconsistency in findings about the impact of unemployment on crime is the result of historical contingency caused by changes in the social structures of accumulation (SSAs) associated with the development of twentieth-century U.S. capitalism. We explore this question by comparing the relationship between official measures of unemployment and the crimes of burglary, robbery, assault, and homicide during four phases of recent U.S. economic development identified by SSA theorists: economic exploration from 1933 to 1947, economic consolidation from 1948 to 1966, economic decay from 1967 to 1979, and a new period of exploration from 1980 to 1992. We propose that the unemployment-crime (U-C) relationship is shaped not merely by the fact of unemployment, but rather by its social meaning within developmental stages of social structures of accumulation. Time-series analysis of the U-C relationship within each SSA stage from 1933 to 1992 supports our hypothesis that periods of structural unemployment will be characterized by a stronger U-C relationship than those in which unemployment is primarily frictional. We then validate the periodization of shifts in the U-C relationship suggested by SSA theory by applying time-varying parameter analysis to the entire series from 1933 to 1992. On the basis of these findings we conclude that crime control policies and future research into the relationship between unemployment and crime should take into consideration the historically contingent nature of the U-C relationship.     

经济法“国家干预”法律机制的探讨

为应对席卷全球的金融危机,世界各国政府对市场经济采取了各式各样的干预手段,使国家干预成为当今最热门的话题,其重要性勿庸质疑。经济法作为国家干预市场经济的法律规范,应具有其固有的法律价值和规范模式。文章通过对经济法语境下＂国家干预＂内涵的分析,从经济法律规范的逻辑设计和规范结构剖析经济法对＂国家干预＂的规范模式。