The Promise and Perils of Crowdfunding: Between Corporate Finance and Consumer Contracts

‘Crowdfunding’ is a burgeoning phenomenon. Its still‐evolving status is reflected in diversity of contracting practices: for example, ‘equity’ crowdfunders invest in shares, whereas ‘reward’ crowdfunders get advance units of product. These practices occupy a hinterland between existing regimes of securities law and consumer contract law. Consumer protection law in the UK (but not the US) imposes mandatory terms that impede risk‐sharing in reward crowdfunding, whereas US (but not UK) securities law mandates expensive disclosures that hinder equity crowdfunding. This article suggests that while crowdfunding poses real risks for funders, the classical regulatory techniques of securities and consumer law provide an ineffective response. Yet, a review of rapidly‐developing market mechanisms suggests they may provide meaningful protection for funders. An initially permissive regulatory approach, open to learning from market developments yet with a credible threat of intervention should markets fail to protect consumers, is justified.     

Brazilian Legal Culture: From the Tradition of Exception to the Promise of Emancipation

This article investigates the existence of an original Brazilian legal culture. It parts from a critical examination of the key moments in the history of Brazil through the accounts of its most important scholars, such as Caio Prado Júnior, Darcy Ribeiro, Sérgio Buarque de Holanda, Wilson Martins, Oliveira Viana, Roberto Damatta, José Murilo de Carvalho, among others. It identifies in the Brazilian legal culture something one might call tradition of exception, which can be found in many of its most prominent aspects, such as the persistent denial of any general or abstract regulatory standards, the uncritical introduction of foreign doctrines and legal patterns, the maintenance of aristocratic traditions in social life and the historical disregard of the Brazilian people as political subject. The article also offers a reflection on the problems and potentials of the current historic moment, in which for the first time Brazilians face the possibility of a genuine cultural emancipation.     

Social Institutions,Theory Development,and the Promise of Comparative Criminological Research

This paper highlights the ways in which recent comparative criminological research has begun to advance theory development by directing systematic attention to the role of institutional structure. The overarching thesis is that sensitivity to the institutional context in recent criminological studies, especially those conducted in Asia, has paved the way for the productive elaboration of two highly influential theories: Routine Activities Theory and the General Theory of Crime (or self-control theory). Such theoretical elaboration promises to enhance the explanatory power of these theories by placing individual behavior in a multilevel, institutional context. The paper also outlines a transformed variant of self-control theory that posits two distinctive forms of self-control, which are likely to have differential impacts on criminal offending depending on features of the institutional structure of societies.     

“营改增”效用的税法评判:以税收正义为中心

税收正义是税收立法、执行和司法的基本原则和价值追求,同时也是一种判定税制设计及运行是否合理与正当的价值基准抑或分析工具。营改增作为税制改革的重要一环,不仅具有避免重复征税、完善抵扣链条、实现企业税负降低的积极功效,其践行增值税税收中性的品格更是有助于匡税收之本原,正税收正义之名。截止目前,营改增既有显著成绩的取得,亦有诸如税负不公等有违税收正义之处。以税收正义审视和省思改革有利于保障改革的合理化与正当化。财税法治、国家治理与税收正义高度耦合,营改增改革应以财税法治进行制度保障,以国家治理思维改进社会管理方式,通过完善税率设计、税收比例和税收优惠措施来寻求税制改革的正义解,实现并保障税收的正义性。     

以公法之债解读我国社会保险税的建立——以纳税人财产权保护为视角

社会保险税不仅是税种法的重要组成,更是社会保障制度的核心环节,与一般的保险制度和税法制度都有着理论和实践上的差异。以公法之债为视角,解读社会保险制度和社会保险税的性质,比较社会连带互助与国家责任理论的逻辑体系,从而推求社会保险中个人责任与国家责任的划分原则,也即个人与国家债权债务关系之界定。同时结合我国社会保险资金制度的历史演变,反思社会保险制度改革的缺失。在比较社会保险筹资制度差异和若干理论阐释的基础上,对我国社会保险资金制度的改革提出建议。     

国家监察体制改革的法学关照:回顾与展望

有关国家监察体制改革和国家监察立法的理论研究,是我国2017年以来持续聚焦的一个学术热点,一系列学术论著相继发表或出版。大批法学研究者围绕监察体制改革的宪法设计,监察权的配置、属性及行使,监察对象的范围界定及权利保障,监察体制改革中的刑事诉讼问题,监察体制改革对司法体制的影响,以及监察制度的比较与借鉴等议题展开探讨,为此项系统工程的有效推进提供了相对全面的理论支撑和知识储备。随着各级监察委员会的运转和《监察法》的施行,监察法学研究仍有较大的提升空间和拓展领域,例如,合署办公与党规国法衔接、《监察法》的配套立法、《监察法》与相关法律的衔接,以及国家监察体制与治理现代化的关系等问题。同时还应注重实现研究方法的多元化,特别是基于《监察法》条款的法教义学分析,及以监察案例和事例为素材的社科法学研究。     

从社会事实到法律规范——作为社会实践的法律

为什么要遵守法律?一种法哲学传统认为是由于法律所内蕴的自然、神谕、理性及道德等内容,而法律实证主义则认为法律本身就是行动的理由,并试图将法律的规范性溯源至主权者创制法律的行为这一社会事实.因此,它的一个理论任务就是论证如何从社会事实推出法律规范.边沁、奥斯丁与哈特都分别进行了努力,但都各有缺陷.而如果以承认规则作为理论工具.以社会成规论与共担合作性行动理论作为运思资源,就可以很好地论证出社会实践如何产生法律规则,从而为这个法哲学的元命题提供一个具有解释力的说明.     

完善中国特色社会主义法学学科体系的实践路径

完善中国特色社会主义法学学科体系,是发展中国特色社会主义法治理论,推进国家治理体系和治理能力现代化,培养社会主义法治事业建设者和接班人的重要内容.新时代完善中国特色社会主义法学学科体系,应厘清发展思路,创新改革举措,主动对接国家重大战略需求,重组法学学科门类,完善法学学科体系;拓展法学一级学科,扩充法学知识容量;重构法学二级学科,优化法学学科结构;发展新兴交叉学科,促进法学与其他学科的交叉融合研究,为法学学科繁荣发展创造机遇.     

财税法制建设:财税改革之逻辑前提和制度保障

财税是国家治国理政的重要手段,法治财税堪称奠基石,而法治发挥作用的关键是良法善治。财税体制在治国安邦中发挥着基础性、制度性、保障性作用,因此,财税体制改革是立足全局、着眼未来的制度创新,其成功与否将关系到国家的长治久安。财税法律制度建设是新时期财税改革的逻辑前提和制度保障,立法在先,用法制来维护财税改革的合法性、正当性、公平性,使重大改革于法有据,有效推进各项财税改革的顺利进行,最大限度地激发市场活力和社会活力,增进人民福祉,推动国家治理体系和治理能力的长足进步。     

文科类学术型硕士研究生招生模式改革与实践

硕士研究生招生考试的历史和现状证明,统一的入学考试和明确的选拔标准是我国招生考试发展的必然趋势,现行的国家统一入学考试、初试加复试的模式基本符合我国国情和文化传统,但是文科类学术型研究生招生模式仍存在诸多不足。应借鉴有统一入学考试模式的先进域外经验,突出对一般能力和专业能力的测试,改革现有招生模式的不足。在报录比较低的阶段推行两段制考试,资格考试与专业选拔相结合。在报录比较高的阶段推行初试、复试内容和形式的科学化,提高考试的区分度和效度。     

The Linguistic Turn of Social Contract Theory: Ernst Cassirer and the Conditions for the Possibility of a Promise

In this paper, we explore Cassirer’s view of social contract theory. We maintain that Cassirer has established a linguistic turn of social contract theory, by exploring the conditions for the possibility of a promise. For that purpose Cassirer’s theory of the linguistic sign, as inspired by the linguistic theory of Wilhelm von Humboldt, becomes decisive, because of its specific nature and direction into the future. First, in Section 1, we explore previous social contract theorists, from Nicholas von Cusa to Immanuel Kant. In Section 1, as a result, we establish the concept of the promise as the core concept of social contract theory, and as the fundamental philosophical problem conveyed by the natural lawyers. Moreover, in Section 2, we investigate the conditions for the possibility of a promise, and relate it to the symbolic nature of the human being. The promise, hence the capacity to enter into a contract, becomes a characteristically human activity, hence an expression of human dignity. LL.M. Candidate, New York University School of Law, Class of 2007; M.A., Leiden; J.S.D., Nijmegen     

The National Nanotechnology Initiative and the Social Good

The purpose of the National Nanotechnology Initiative (NNI) is to promote nanotechnology in a way that benefits the citizens of the United States. It involves a commitment to support responsible development of nanotechnology. The NNI's enactment of this commitment is critically assessed. It is concluded that there are not adequate avenues within the NNI by which social and ethical issues can be raised, considered, and, when appropriate, addressed.     

From Theory to Practice: National and Regional Application of the Guiding Principles

The 1951 Refugee Convention affords protection for those whocross a border, but there is no specific legally binding instrumentfor internally displaced persons (IDPs). As of December 2007,there were an estimated 26 million IDPs in the world. The 1998Guiding Principles are, in and of themselves, soft law, andthey emphasise that the primary responsibility and duty to provideprotection and humanitarian assistance to IDPs lies with thestate in whose jurisdiction they are found. The Guiding Principlesare an excellent tool for the development of national policiesand laws on internal displacement. Nevertheless, without effectiveimplementation and an independent judiciary, as well as disseminationand awareness, these national laws remain pieces of paper thatonly give the impression that measures have been taken. If individualsare not provided with effective mechanisms to access their rights,and if governments do not develop systems to review their effectiveness,then we are little better off than before the national policieswere developed. This article will consider the cases of Colombia,Turkey and Angola to determine the scope of the laws, theirconcurrence with international principles, as well as theirpractical effectiveness for those displaced.     

从方法到方法论——以刑事科学为场域的反思

方法的局限性导致了刑事科学发展的瓶颈。在刑事科学的场域中,结合法学方法论的一般理论,以刑事一体化为研究基点,以“根据刑事法律的思考”和“关于刑事法律的思考”为分析模式,能够界定出由理论假定、学术立场、方法体系及实践功能四部分所组成的刑事科学法学方法论之原理。在方法论原理的指引下,回应和消除具体方法的局限性,整合、调整具体方法的使用,并最终从方法走向方法论,从方法论走向成熟与理性的刑事科学。     

From Betrayal to Violence: Dante's Inferno and the Social Construction of Crime

This essay reflects on contemporary justifications for the grading of crimes, especially the conception that the gravity of crimes is rooted in "desert," understood to depend particularly on the offender's state of mind and to a lesser extent on the harm done or threatened to society.
Drawing on Dante's Inferno, the essay shows how the gravity of crimes is socially constructed. For reasons rooted in the sociopolitical forces, as well as the philosophy and law of his day, Dante found the crimes most deserving of punishment to be those of betrayal of trust. He conceived such crimes to be the most deliberate and to do the most damage to the social fabric. Contemporary law has found that crimes of betrayal are generally less deserving of punishment than crimes of violence; the essay shows how social and historical forces, including even the traditions upon which Dante drew, have shaped this choice. In the course of grading crimes in this way, the law has altered its conceptions of "intent" as well as of harm to society so radically that the notion of "desert" has lost much of its coherence. The importance of trust in modern society, moreover, has been misunderstood in the contemporary grading of crimes.     

Using Social Science to Inform the Law of Intestacy: The Case of Unmarried Committed Partners

Laws of intestate succession determine how the estate of a person who dies without a will is distributed. Researchers have struggled with the question of how to infer the donative intent of persons who die intestate. Based on an empirical study of unmarried committed partners, we compare the usefulness of two methods of social research for informing intestacy law: will studies and interviews with living persons about their preferences for estate distribution. The results indicate that for some groups of unmarried committed partners, will studies may not adequately reflect the extent to which intestate decedents wish their partner to share in their estate. In addition, the results demonstrate a close correspondence between respondents' actual wills, when they had them, and their distributive preferences on hypothetical scenarios. These findings are discussed as they relate to an examination of which sources of social scientific evidence are most useful in informing the law of intestacy.     

法人理论之社会基础的更新:从社团到企业

传统法人理论以社团与合伙的二分为依据,以社团作为理论建模的基础,无法回应市民社会中发挥组织社会生产功能的企业的法律交往需求。德国学者针对合手合伙的群体理论和美国学者提出的资产区隔理论,均旨在将企业的独立财产作为企业独立性的核心构造,符合财产与自由关系的一般原理。企业的独立财产不仅有利于企业确立独立于企业所有者的企业目标,而且能够促成企业秩序和文化的形成。经济意义上的企业所有者仅是企业这种组织中不可或缺的一类成员,与企业依其财产获得的独立性并不矛盾。企业的所有权安排可能达成的数种均衡,在企业组织结构的稳定程度和企业独立性的程度上存在量的区分。以企业作为法人的社会基础和法学建构的原型,降低企业独立性的门槛、区分企业独立性的不同程度,能够为市场经济注入更多的财富、自治空间和活力,符合市民社会的基本要求和历史发展的进程,在世界范围内获得了实定法的认同和推动。     

司法鉴定机构性质探析

司法鉴定制度的改革,已作为司法体制和工作机制改革的一个组成部分。司法鉴定机构的性质,涉及到从事司法鉴定活动的资质的行政许可,又关系到进入诉讼程序的鉴定结论的证据资格的认定,因而是司法鉴定体制及改革的关键。本文从司法鉴定机构现状分析入手,借鉴国内外的有益经验,对司法鉴定机构性质的定位及改革,提出了思考与建议。