Market-Oriented Regulation of Environmental Problems in the Netherlands

Two functioning regulatory tax programs in The Netherlands indicate certain conditions under which such frequently-advocated but infrequently-adopted regulatory strategies can be successfully implemented. A flat fee on oxygen-demanding substances in industrial effluents, introduced in 1970, has been very successful, stimulating a 90% reduction in pollution and a search for cost-effective abatement measures. However, a recently-enacted law aimed at agricultural pollution, using a combination of direct controls and taxes on polluting inputs, has led to resistance and is not likely to be very successful. Based on these programs, regulatory taxes seem more likely to be politically and technically feasible when (a) emissions can be monitored economically; (b) the relation between emissions and environmental harm is relatively uniform and predictable; (c) implementing agencies have the technical competence and strong political and economic incentives to monitor and tax strictly; (d) the regulatory taxes apply uniformly to all sources of pollution; (e) economic efficiency is strongly valued in environmental policymaking.     

The distribution of health care financing in the overall population and among the elderly

This paper focuses on the distribution of health care costs among the elderly. Four revenue sources are considered: income taxes, payroll taxes, user fees, and insurance premiums. The empirical work shows that the heavy reliance on direct payments as a means of collecting revenues among the elderly makes their contribution to the health care financing structure more regressive than for the nonelderly.     

世界主要反倾销法分析与我国反倾销立法的完善

在“以‘替代国’价格作为非市场经济国家出口产品‘正常价值’”、“对公共利益的考虑”、“对出口商替进口商交纳反倾销税的作弊行为的制裁”、“反规避的措施”和“对中止反倾销调查的态度、做法”五个问题上,WTO、美国、欧盟反倾销法律中有着明显的或微妙的差异。比较这些差异的客观性、合理性会给中国反倾销立法的完善以启益。     

Pollution and international trade in services

Two central topics in recent rounds of international trade negotiations have been environmental concerns and services trade. While each is undoubtedly important, they are unrelated. In this paper, I show that the services-environment link is small, for two reasons. First, services account for only a small fraction of overall pollution. For none of five major air pollutants does the service sector account for even 4% of total emissions; for three of the five services account for less than 1%. Second, those service industries that do pollute are the least likely to be traded internationally. Those services for which the United States collects and publishes international trade data—presumably those services that are traded internationally—are less polluting than services for which trade data do not exist—presumably because the services are not traded. Even if we limit attention to the services that are traded across borders, the service industries most intensively traded are the ones that pollute the least. The bottom line is simple. International services trade bears little relation to the environment, because services in general contribute relatively little to overall pollution, and those industries that are traded internationally are among the least polluting.     

The Role of Symmetry between the Revenue and the Expenditure Side of the Government Budget in the Debate about the Potential Negative Effects of Tax Competition

The effects of capital tax competition are reconsidered in this paper incorporating the argument that the expenditure structure of public budget should reflect its revenue structure. The paper offers a small open economy model where capital and labour tax revenues are used exclusively on the provision of public inputs. It is shown that if the revenue side of the government budget exactly matches the expenditure side that is if industrial public goods are financed by both private production factors with the weights reflecting the contributions of public inputs to the private factor productivity then public inputs are provided optimally even in the presence of tax competition.     

旅游环境税的国外实践及其对我国的借鉴

环境友好型社会的构建离不开绿色税收的支持。环境税作为绿色税收的一种,调节着社会经济活动的各个方面。旅游业作为一项新兴的经济活动,也纳入了环境税的调整范围。旅游环境税的征收源于旅游业无形成本的内化,但旅游环境税除了内化无形成本、控制环境污染外,还承载着更多的促进税收公平、实现税收效率、改善财政状况、增加劳动就业等目标。西班牙巴利阿里群岛生态税作为实施旅游环境征税的成功范例,充分地说明了运用环境税在促进旅游业发展中的作用,也对我国旅游业环境税制的建立从税种设立、征税范围、扣缴义务人、计税基数、税率、征税主体等方面提供了全方位的参考。     

论环境公益诉讼形态的类型化演进

环境作为一种公共利益,已从一种道德上的应然及人们已在享受的实然,得到了诸国法律的确认和宣告,上升到了实定法的层面,这是环境公益诉讼得以产生的前提.环境行政公益诉讼、环境民事公益诉讼和环境公益宪法诉讼的形态划分不仅是理论与实践历史演进的产物,也是环境公益诉讼整体类型化的时代趋势.     

整体性治理制度化策略研究

整体性治理理论有望成为继传统官僚制、新公共管理后的第三代公共行政理论典型范式。本文结合我国实际是OECD国家整体性治理的实践,从五个维度对构建整体性制度化实施体系进行了探索,认为内部构建大部制,外部倡导理性的公私合作,纵向构建部省合作新型关系,横向上建设电子化无缝隙政府,动态上从价值与伦理文化角度构建主动性公务员体系是整体性治理制度化的重要途径．     

罗马人的税赋——从起源到戴克里先登基

本文力图开拓罗马公法之一的罗马税法新领域,分析了罗马人承受的公共负担的类型,他们承担的直接税和间接税,以及罗马法中国税和地税的划分,得出罗马人的税负不重的结论。进而探讨罗马国库收入的税外来源,最后质疑了罗马人"螺丝钉论"。     

排污权交易的公示制度研究——兼谈物权公示制度

排污权交易制度的实质是具有排放资格的单位之间就排放容量进行自由交易的制度。基于排污权交易的特殊性。则需借鉴物权理论的公示制度,构建由“公法主导”转向“公私监管”的公示制度。物权的公信力来源于公示方式的科学性和合理性。现今因为环境污染的日益严重性。排污权交易制度也需被赋予公信力。物权变动的公示和公信力涉及物权的多样性和交易的安全性。即使排污权交易不存在上述问题,但就其交易对象的数量限定性和第三人的环境利益相关性．引入物权公示制度的同时也需要增强公信力。因此本文认为,应将政府采取的“批准”方式与公示生效主义相结合来构建新型的排污权交易公示制度。这一制度的建立,既能增加交易的自由度,也能增加这一方式的公信力．     

Does media freedom improve government effectiveness? A comparative cross-country analysis

Government effectiveness could be explained by the level of well-informed electorate members, who use the press to learn more about politicians and public servants. Thus, a free press may improve citizens’ accessibility to this information, which in turn will make it more difficult for politicians and public servants to cover up or get away with corrupt behaviour, so the quality of the government could be affected by the media freedom. Accordingly, the main aim of this paper is to determine the effect of the freedom of the press on government effectiveness, considering additionally environmental, institutional, and political characteristics as factors that could determine the level of government effectiveness. To achieve this aim, we examined 202 central governments and compared them across countries using the World Bank data set of Governance Indicators for 2002–2008. The results show that the media, the organizational environment, and political characteristics may be determinants of the level of government effectiveness, taking countries’ economic development into account.     

Foreign Aid and Global Public Goods: Impure Publicness,Cost Differentials and Negative Conjectures

Recently, politicians stressed the relevance of an old international policy to raise the provision of international or global public goods: foreign aid. Among such international or global public goods is the provision of climate policy, protection of the ozone layer and international waters. In this paper, we analyze the effect of foreign aid on international climate policy. We take account of cost differentials among countries in producing the public good, ancillary benefits of climate policy, alternative technologies independently generating ancillary benefits and non-zero conjectures.JEL classification:H41, Q28     

环境公益诉讼制度构建若干问题探析

作为环境法的法益基础,环境权在某种意义上是一种社会性权利,有权提起环境诉讼、维护环境公共利益是环境权从理论到实践基本标志。我国建立环境公益诉讼制度有其现实必要性。借鉴国外经验,立足于中国国情,可以通过对原告资格的适度放宽、举证责任的合理配置、诉讼途径之拓展、诉讼费用公平负担等方面进行制度创新,建立我国的环境公益诉讼制度。     

我国公益诉讼的起诉主体研究

随着我国经济和社会的发展,在我国建立公益诉讼制度是十分必要的。但是,要在我国建立公益诉讼制度,需要解决许多问题。其中,如何确立公益诉讼起诉主体的范围是最为重要的问题,它对确立公益诉讼制度的其他内容具有决定性影响。各国确立公益诉讼起诉主体的理论基础有信托理论、"私人总检察长"理论和监督制约理论。虽然目前我国法学界对公益诉讼起诉主体的范围存在不同的观点,但是,为了确实有效地保护公共利益,我们可以借鉴上述理论基础,将检察机关、行政机关、公益性团体、行业协会和其他社会组织、公民个人确立为公益诉讼的起诉主体。     

隐藏在行政解释背后的政策裁量:概念、定位与功能

现有研究承认公共政策介入行政执法和司法职能的事实,但鲜少有研究关注公共政策在法律解释中的功能。“吐槽医院被拘案”为讨论政策裁量在行政解释中的功能角色提供了契机。学理研究显示,行政与政策之间的相似性与现代行政国家的行政效率诉求促使行政机关实施政策裁量。我国的行政解释过程背后蕴涵着复杂的利益纠纷,为政策裁量提供了合适的研究论域。政策裁量的实质是在行政解释过程中进行利益衡量,以便于解决行政解释过程中的各类争端,同时引导行政解释结果适应社会发展方向。政策裁量内容对于行政解释结论具有正反双重影响。     

论农地的公益性及农地征收中的公益衡量

我国的农地是农民集体与集体成员的财产而不是公共财产,但同时却承载着法律保护的公共利益,如经济安全、环境保护与社会稳定.因此,农地征收内含着目的公益与客体公益的冲突与平衡问题.鉴于我国现行农地征收制度与实践对农地公益保护的不足,建议未来的集体土地征收立法改进农地公益保护模式,提高农地征收的公益标准,仅将重大公益作为农地征收的目的要件,严格控制重大公益的范围,并健全公益审查程序,以实现农地公益与征收公益的平衡.     

Gas taxes and motor vehicle fatalities

Economists view taxes as a more efficient means of reducing the consumption of a product than regulation. They have therefore suggested raising cigarette and alcohol taxes to reduce the undesirable effects of tobacco and alcohol on the public's health. This essay suggests that a gasoline tax can have similar beneficial influences on reducing highway deaths and injuries. Moreover, if some proceeds of the tax are used to finance mass transit, the regressivity of the tax can be ameliorated.     

澳大利亚对非法征税返还之诉的解决途径——“分割主义”取代“转嫁抗辩”

在英美法系国家,公司因错交或多交税款而起诉政府税务机关要求返还不当得利时,政府税务机关为逃避责任,往往会提出“损失转嫁”作为抗辩理由。这一抗辩一直得到英美法传统理论的支持,但却受到澳大利亚“分割主义”理论的挑战。     

税的本质探析

税的本质应为无对价的公法之债。作为纳税人全体的人民是债务人,其纳税后有权请求作为债权人的国家提供公共产品;而作为整体和抽象意义上的国家是实质债权人,它在向人民提供公共产品后,有权请求作为债务人的人民以纳税的方式偿付享用公共产品应当支付的费用和价格。税之债说为迄今的法律学上所一向忽视的“公法上的债务”这一领域带来了光明,它赋予税法以崭新的地位和体系变为可能。