Is tax competition harmful and is the EU an optimal tax area?

This paper examines the issue of harmfulness of tax competition commenting on issues like welfare, growth, redistribution, harmonization and individual freedom. A simple game theoretical ap proach is formulated, where for the first time the two players start from unequal initial conditions, thus influencing strategy and outcomes. Next we propose the new criterion of Optimal Tax Area under which the possibility and feasibility of tax harmonization is examined. The policy implication of our paper is that we do not expect harmonization for direct taxes like corporate taxes in the EU in the near future and if so, harmonization of corporate tax rates on low levels. We conclude that both more theoretic research and empirical evidence are needed before we can answer with certainty whether tax competition is harmful or not. classification A1 . D6 . H0     

后农业税时代乡镇政府职能的合理化界定

后农业税时代给农村基层政府的定位是"服务型政府"。乡镇政府要尽快走出现阶段面临的一系列困境,必须理顺纵横关系,构建科学合理的分权体制;细分公共产品,构建互动合作的供给机制;激活民间力量,实现乡村治理的模式转换,才能最终实现从"自利性"向公益性的转型。     

Rethinking the medical causes of infant death in early modern Europe: a closer look at church registers and medical terminology

The historical roots of the prevailing hypothesis about the main causes of high infant mortality in Europe in the last four centuries are presented in detail focusing on German sources and publications. Assumptions about infections being the main cause of deaths during infancy clearly need to be reevaluated. The terminology of early sources has passed many steps of translation and interpretation. In the old church registers, wording in the local vernacular merely described the most visible symptoms before the final stages of diseases. Scientific medicine and its terminology repeatedly went astray before real pediatric competence was acquired in the nutritional physiology of infants. The combination of different kinds of evidence points to serious flaws in the prevailing hypothesis, while source data and publications confirm a different conclusion: inadequate nutrition due to early weaning and unsuitable substitute food caused the specific set of symptoms described in the historical sources. Medical evidence about infant malnutrition in developing countries supports this new interpretation.     

从“先占”看中国对南沙群岛的主权

“先占”是领土取得的主要方式之一,许多国家也有相关的实践。中国是世界上最早发现、开发南沙群岛并对其进行管辖的国家,国际法学家关于“先占”的论述,无疑是中国对南沙群岛拥有主权的重要法律依据。     

国际法院解决领土争端中的关键日期问题——中日钓鱼岛列屿争端关键日期确定的考察

国际法院在解决领土争端的实践中,基于国家主权平等的要求,坚持当事方提供证据自由原则。但是,这并不意味着其不加甄别地采纳所有的证据。鉴于领土争端案件的复杂性和重要性,国际法院针对个案特殊情况,对证据可采性隐含适用了一些限制条件。关键日期一般决定着证据的可采性。对于在关键日期之后当事方的行为,国际法院通常不予考虑,除非该行为是先前行为的正常继续。而且,国际法院强调,在关键日期之后的当事方提供的利己证据,同样不具有可采性,并不存在分量大小的问题。关键日期证据排除规则对于解决钓鱼岛列屿争端具有重要意义。在关键日期之后,日本为了巩固对我国钓鱼岛列屿主权要求而采取的利己措施或试图取得有效统治之证据不具有可采性。     

Occurrence of contamination by controlled substances in Euro banknotes from the Spanish archipelago of the Canary Islands

The social problems of drug abuse are a matter of increasing global problem. Nowadays, international agencies need fresh methods to monitor trends of the use of illicit drugs. In this sense, small amounts of drugs are transferred to banknotes and they could be detected and quantified. An analytical procedure based upon extraction with organic solvent, liquid chromatography separation, and mass spectrometric detection allowed the identification of 21 drugs and metabolites in 120 used Euro banknotes collected in the Canary Islands (Spain). Most of the banknotes analyzed showed detectable drug residues (92.5%). Cocaine was the most frequently detected drug, present in approximately 90% of the samples. In addition, 75%, 35%, and 15% of the banknotes showed residues of amphetamine derivatives, opiates, and benzodiazepines, respectively. An average of three drug residues per banknote was detected. In summary, the presence of drug residues in banknotes could be useful as tracer for drugs prevalence.     

Technological innovation within the Spanish tax administration and data subjects' right to access: An opportunity knocks

In this paper, we analyse the data subjects' right to access their personal data in the context of the Spanish Tax Administration and the legal consequences of the upcoming General Data Protection Regulation. The results show that there are still difficulties related to the scope of this right, the establishment of proper storage criteria, and in the procedures used by the data controllers to provide accurate information to the data subjects. This situation highlights the necessity to incorporate such technological innovation as metadata labelling and automatic computerised procedures to ensure an optimum management of the data subjects' access to their tax related personal information.     

Expanding the R&;E tax credit to drive innovation,competitiveness and prosperity

The research and experimentation (R&E) tax credit has long been the subject of criticism. Some argue that if the goal is more research and innovation, it’s better to increase direct federal funding of research. Others argue that the credit is not effective, that companies would do the research in any case. Some object the very notion of using tax policy to influence private sector behavior, preferring instead a more “neutral” tax code. Still others, including Tassey in this volume, point to what they see are a host of design flaws in the current credit, including that its incremental nature reduces its effectiveness. I will argue here that most of these arguments are mistaken. To promote innovation in a global economy both direct funding and indirect tax incentives are needed. The credit, while it can be improved, has been shown to be effective in stimulating research. Moreover, far from distorting the market, the credit corrects for a market failure where firms are unable to capture all of the benefits of corporate research, leading them to under invest in research. Finally, while reform and expansion are needed, it would be a mistake to shift to a completely flat credit. However, several important changes should be made including doubling the current value of the credit, modifying the Alternative Simplified Credit to become incremental, and expanding the flat credit for collaborative R&D.

Reconsidering the unemployment and crime relationship: Variation by age group and historical period

Although considerable research has examined the direct effects of age and economic conditions on crime, relatively little work has investigated the joint influence that age and unemployment may have on rates of criminal behavior. This study extends prior research on the unemployment-crime relationship by testing simultaneously for (1) variation in the unemployment-crime relationship by age group and (2) variation in the unemployment-crime relationship over time. Age-specific arrest and unemployment time-series data for the United States from 1958 to 1995 are used to test these hypotheses. The two main findings indicate that (1) unemployment has a greater motivational effect on property crime among youth and young adults and (2) the unemployment-crime relationship varies over time, but in a way that appears to be more random than systematic. The implications for future research are discussed.     

转型时期刑事涉案财物扣押冻结问题研究

针对转型时期经济发展中出现的新型刑事案件和复杂的侦查工作局面,公安机关如何正确理解、适用法律,把握法律、政策界限,做到合法、合理地扣押冻结及妥善处理刑事涉案财物,是公安机关当前需要研究的课题。     

Forest offences in 21st Century Turkey (with the example for the offender and trial period of illegal use of the forests in Istanbul)

Turkey's forests are under supervision and control of the state. The applicable Forestry Law decides which acts would be considered as forest offences and the punishment for them. In the study, the acts described as crimes have been explained by considering them within the framework of criminal law. Misdemeanors have been excluded and only crimes have been examined. Major forest offences have tried to be explained through statistical data and information related to perpetrators of the crime; the trial period and court judgments have been presented as a result of file observations in İstanbul. It has been observed that the increase in forest offences in Turkey changes depending on the country's economic structure and the changes in legislation. These offences have also been found to be in decline as of late. It can be stated that adjudications have been concluded more immediately. However, there are still doubts about the penalties' not being deterrent enough.     

我国地方税权的确立及其运行机制研究

The local tax rights is not only related to national and social stability,but also conducive to the healthy functioning local government authorities. To devide tax power scientific and normative,it should strive to combine the central right diligently leading with moderate local power. It means the division of tax power should take full account of the power demand and financial expenditure of local governments. To wisely and rationally choose a main local tax category,we should reform and adjust the local s...     

Income tax evasion in the United States and China

This paper compares income tax evasion in the US and China with regard to several aspects, including income tax evasion laws and cases, problems both countries face and their possible solutions. It provides a general picture of income tax evasion in the US and China from both theoretical and practical perspectives. In the last part of the paper, errors in translation on some websites are present to remind readers to be wary of such errors.     

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。     

民国时期的“人身保护法”

民国时期 ,中国模仿英美人身保护令制度 ,先后制定了《保护状条例》和《提审法》。它们的产生 ,从观念意识到立法技术都为中国的人身自由及其保障奠定了最初的基础。由于政治环境不允许 ,更由于缺乏相应的法文化土壤 ,这两个法并没有产生实际效用 ,中国也没有因此形成英美那样的制度。而其中深藏的问题 ,仍是当今中国人所应该思考和解决的。     

英租时期威海卫的民事纠纷与民事诉讼

在英租时期,威海卫地区诉讼案件的增多,主要是由于法庭适用中国化的审判规则对中国人有亲和力、诉讼的收费较低、调解的效力不确定,民众乐于诉讼等原因;同时也反映了商品经济的发展和社会文明的进步。     

Postmortem changes in resistivity of the anterior abdominal wall during the early postmortem period in rats

An accurate and reproducible technique was employed for the determination of the resistivity of excised portions of the anterior abdominal wall of rats. Resistivity decreased linearly (r = −0.93; P < 0.001) from 1438 ± 131 Ω · cm, immediately following death, to 360 ± 144 Ω · cm at a postmortem interval of 36 h. These changes are believed to reflect the morphological and/or chemical changes which occur at the cellular level during the early postmortem period.     

春秋战国土地制度变革动力再探讨

生产力对春秋战国土地制度变革的决定性作用,是为实现变革提供基本条件,而不是直接动力.土地制度变革是一种制度创新,是人的创造性活动,只有通过具有意识能动作用的人的实践活动才能实现.春秋战国土地制度变革的直接动力是人们的实践活动.从井田制到授田制的变革,是家族公社公有制到个体家庭所有制变革的漫长私有化过程的结果.     

Child and elderly victims in forensic autopsy during a recent 5 year period in the southern half of Osaka city and surrounding areas

To outline the recent features of child and elderly victims from the medico-legal perspective with special reference to abuse and neglect, a retrospective investigation of forensic autopsy cases over a 5 year period (1994-1998) in the southern half of Osaka city and surrounding areas (a population of 1.57 million) was undertaken. Among 646 autopsy cases, there were 53 child cases (under the age of 15 years, about 80% below 6) and 121 elderly cases (65 years old and above). Nearly half of the child deaths and more than half of the elderly deaths were described as accidental. Fire and traffic victims were much more frequent in the elderly. Child victims included those of neonaticide/infanticide (n=6), physical abuse (n=10), unintentional fatal infliction (n=2), neglect (n=2), mutual suicide (n=2), suicide (n=1) and murder (n=3). Child abuse and neglect were domestic maltreatment by the parents. In this series, there was a comparable number of fatalities due to maltreatment in the elderly (n=13) and in children, and non-domestic violence was more frequent in the elderly than domestic violence. Elderly females tended to be battered by their sons or grandsons in domestic violence cases, whereas males were predominantly attacked by younger males in non-domestic violence. The other elderly victims included those of self-neglect (n=2), murder (n=7) and suicide (n=9). Non-domestic homicide of the elderly occurred mainly in the center of the city, whereas domestic maltreatment of children and the elderly was sporadic, although somewhat more frequent in the peripheral zone of the city and the surrounding areas. The above profile of child and elderly abuse suggests a substantial influence of social and familial backgrounds.