Local Taxation in the Netherlands

Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments.     

英国的调解制度--近期发展

本文分析了英国近来的一些案例,介绍了英国在采取非诉方法解决争议方面的最新发展,强调了法院在一些案件中的态度.     

Fatal accidents on glaciers: forensic, criminological, and glaciological conclusions

The rare event of a corpse immersed in glacier ice becoming exposed on a glacier surface is closely connected with the glaciological conditions at the scene and the site of the accident. Provided that the time since death is known, certain questions relative to the circumstances of a mountain accident can only be answered by considering glaciological aspects. How the scene of an accident can be reconstructed by inference from the site of discovery is discussed by means of three exemplary cases that occurred on Tyrolean glaciers (Austria) during the past 40 years: (1) Two corpses were discovered close above the equilibrium line in the accumulation area after 25 years. The two victims had fallen down a rock face after the breaking off of a cornice and had come to rest in the uppermost part of the accumulation area. (2) A victim was discovered in the lower ablation area 8 years after falling down a crevasse in the middle part of the ablation area. (3) A female alpinist was discovered at the very end of the glacier after 29 years; it was concluded that the accident must have happened in the accumulation area.     

The evolution of European legal integration

This article contributes to the development of theories on European integration by testing and exploring statistical models on the long-term development of legislative activity of the European Commission. Drawing on legal information gained from the European Union’s PreLex database and analyzing it with the help of statistical analyses, we map out growth patterns of EU law between 1976 and 2003. We construct time-series models and models based on non-linear regression. While the performance of models based on the traditional theoretical approaches, intergovernmentalism and neo-functionalism, is rather poor, the analysis suggests that nonlinear dynamic models might be an interesting avenue for future conceptualizations of the EU integration process. This article is based on a paper presented at the ECPR Standing Group on the European Union Second Pan-European Conference on EU Politics, “Implications of a Wider Europe: Politics, Institutions and Diversity”, 24–26 June 2004, Bologna, Italy. We would like to thank the seminar participants for useful comments.