Taxing capital gains

From 1969 to 1971 he was a member and from 1972 to 1974 the Chairman of the President’s Council of Economic Advisers. His major publications include The Fiscal Revolution in America, Presidential Economics,and Governing the $5 Trillion Economy.He is a member of the board of contributors of the Wall Street Journal, where his writings appear frequently.     

The 2001 Legislative Assembly Elections and Political Development in Macau

The objective of this article is to analyze the major trends in post-1999 Macau's political development as evidenced by the evolving role of its legislature as well as the 2001 legislative elections. The article argues that (1) the Macau Special Administrative Region (MSAR) political system, thanks to the constitutional design of its Basic Law and the political convention inherited from the former Portuguese administration, is dominated by the executive branch of power or an ‘executive-led’ system; (2) the dramatic win by the Association for New Democratic Macau in the direct elections does not suggest a breakthrough in Macau's democratization process because altogether the pro-democracy groups won less than one-third of the total votes; (3) Macau is ruled by a conservative pro-Beijing power elite comprising prominent local businesspeople and leaders of the labour unions and neighbourhood associations; and (4) a new political convention that the MSAR government, though not popularly elected, is accountable to the Macau citizens seems to be emerging. In any event, democratization in Macau is likely to be a very long and gradual process.     

6. Altbergbau-Kolloquium vom 9.–11. November 2006 an der RWTH Aachen Bericht über die juristischen Referate

Ohne Zusammenfassung     

Unterscheidung und Härtung. Bewertungs- und Notenkommunikation in Lehrerzimmer und Zeugniskonferenz

In schools humans are classified and categorized by other humans through the assessment of their actions and documents they produce there. This practice of differentiation essentially relies on contingent teacher judgements that are aggregated into marks, end-of-year reports or school graduation certificates. The article explores the formal and informal situations of teachers talking about their students and classes and making decisions about their school reports. While teachers share their judgements on pupils in informal staff-room conversations, the thereby generated knowledge does not necessarily result in social consequences. It does, though, in formal gatherings such as report conferences, where the judgements are ratified and fixated. The judgement of an individual teacher is hereby transformed into a grade given by the school. By analytically characterizing these social and numeric-administrative objectifications the article shows how judgements on pupils are kept reversible and simultaneously become solidified during the school year.     

Editors note

As the African Peer Review Mechanism marks its fifth birthday in 2007, the authors take stock of the initiative's successes and challenges. The APRM can claim considerable achievements but the complexity of the process, its slow pace, and problems in some review countries raise questions which are highlighted in this detailed examination.     

The Commandments from Mount Laurel: New Route to the Unpromised Land

Among those who would reform land use controls to achieve greater equity in urban development there has existed some disagreement between advocates of litigative and legislative approaches. The latter have looked to the Massachusetts Zoning Appeals Law, the A.L.I. Model Land Development Code, statutorily mandated housing planning, revisions of zoning enabling legislation or some variant of these, as the best way to the unpromised land. They have also noted that after almost a decade of litigation in which many victories were won for specific clients, litigators have little to show in the way of housing actually provided; although the educational impact of the case law on federal legislation and other legislative proposals has been significant.