An Analysis of Acquisition Value Property Tax Assessment for Homesteaded Property

This article explores the implications of acquisition value assessment for homesteaded property established in 1983 in Muscogee County, Georgia. The resulting freeze in assessed values has created sizeable assessment inequality that varies systematically with the value of the parcel. The difference between market value and acquisition value assessments is substantially larger for households with longer tenure and is associated with households with higher income, who are older, and who are white. The freeze has a small effect on the size of the property tax base and does not appear to reduce the probability of a home's being sold.     

产权内涵与国有企业产权改革基本问题讨论

去年以来,有关国有企业改革问题引发了一场新的争论。从产权内涵的角度理解,产权改革有利于实现资源优化配置,改善激励机制,提高生产效率,也有利于减轻国家承担的无限责任,降低系统性风险发生的可能性。事实上,我国产权改革不是某个人、集团的选择,而是改革进程中形势逼迫的结果。产权改革中出现的问题是由外部制度环境引发的,实行公开的、由利益相关者共同参与的产权改革是基本的方向和出路。     

产权多元化是明晰国企产权关系的有效途径

国有企业产权一元化不能解决"产权清晰"的问题;国内国外一些通过产权多元化明晰国(公)有企业产权关系的实践,说明了产权多元化是明晰国企产权关系的有效途径;根据我国国情产权多元化可采用多种方法和形式.     

Property Rights and Forest Commons

Although property rights have been linked to a variety of positive social outcomes at the macro‐level, less research focuses on how property rights affect the benefits that actors receive at the micro‐level. This article examines property rights to a common‐pool resource (CPR) that are asymmetrically allocated among users, and presents a theoretical argument that property rights affect the allocation of resource benefits in two important ways. First, users with extensive property rights receive more benefits than users with limited property rights. Second, users with the power to influence how community rules are enforced—for example, landholders and ethnic majorities—more effectively define and defend their property and thus receive disproportionate CPR benefits compared to users with similar levels of property rights, but with less power. Using household‐level survey data in Bolivia, Kenya, Mexico, and Uganda, collected after a period of property rights decentralization, the empirical analysis finds support for these propositions. We conclude that power critically moderates the effects of property rights on the commons.     

图书馆与知识产权

知识产权的法律保护促进了科学技术和文化艺术的发展,科学技术的发展和文化艺术的繁荣又给知识产权的法律保护提出了新的课题.随着数字技术和通信技术的发展,图书馆的各项业务工作涉及知识产权的范围越来越多,图书馆员应学习知识产权有关知识,合理利用信息资源,更好地为信息用户服务.     

Property rights and unemployment insurance reserves

Unemployment insurance (UI) laws have recently come under considerable criticism for fostering employment disincentives. Imperfections in the experience rating tax schedule has been the primary causal factor behind most of these allegations. In particular, the insurance subsidies created by the tax schedule have been blamed for distorted labor markets and for increased layoffs.This article proposes that a property rights system be established for UI reserves which would enable a firm with an unemployment insurance reserve surplus to lend voluntarily to a firm in need of reserves. Such a system would allocate reserves more efficiently and eliminate some of the disincentives effects of the current unemployment insurance scheme. A property rights system would be a second best solution to perfecting the present unemployment insurance system and making it actuarially sound. However, assigning rights to UI reserves can be implemented without challenging the special interests of the politically dominant industries that have been responsible for maintaining the imperfections in the UI system for 50 years.     

物业服务企业成本管控分析

随着我国房地产市场的成熟和发展，物业服务企业已经从单纯的外延数量拓展，转向内在质量提升，而这一市场的竞争也将愈演愈烈。物业服务企业的工作具有空间分散、时间连续、内容复杂等特点，其成本管控不能脱离这个实际情况，同时也要考虑到物业服务企业未来的发展。本文从我国物业服务企业的收支分析入手，探讨物业服务企业成本管控的完善和发展。     

Yours,Mine, or Everyone’s Property? China’s Property Law in 2007

China’s passage of the Real Property Rights Law in 2007 undoubtedly marked a milestone of its economic transition to market economy. It delineates the boundary of property belongings and the authority of disposition by including or excluding specific individual and groups of individuals. The purpose of this paper is to trace the debate, deliberation, and decision of the law-making process to show the process of bargaining and compromise of various political interests in China’s complex and difficult economic transition.     

The Changing Property Tax and State-Local Relations

The substantial transfer of fiscal power to state government,undermining local government autonomy, characterizes the courseof state-local relations in the last quarter of the twentiethcentury in the United States. Central to this shift is diminishedlocal control of the property tax, a result of the tax limitationsadopted in most states since the 1970s. This article arguesthat control of the property tax is critical to the workingsof local representative democracy, affecting both the discretionof elected officials and participation of citizens. It presentsboth quantitative and qualitative evidence of the centralizationtrend, including changes in property-tax flows and state financesaffecting local governments, an analysis of the comparativeseverity of property-tax limitations, changes in K-12 educationfinancing, and local consequences of the tax limitations.     

城市土地产权制度与市场经济

城市土地产权制度的定位应该与社会主义市场经济体制的要求相适应.衡量和评价这一制度标准,要看其是否适应新的社会主义方式,是否使城市土地这一稀缺资料得到合理配置和高效利用.文章从市场经济与产权制度的关系入手,对城市土地的变革提出了要求,对当前深化城市土地的改革具有十分重要意义.     

谈中小城市物业管理的现状及对策

物业管理较传统房产管理模式具有明显的优势,但目前,我国物业管理发展趋缓,尤其在中小城市。通过对中小城市物业管理现状的分析,提出了相关对策。     

论公民财产权的宪法保护

建国后,我国宪法对公民财产权的保护经历了一个逐渐演变的过程,但由于受前苏联宪法的影响,财产权一直未被视为基本人权。没有财产权,人权就没有实际内容,以保障人权为目标的现代法治就不可能建立起来。