关于完善我国个人所得税的探讨

目前,我国现行个人所得税制度在税制模式、税制要素和税收征管三方面仍存在一些问题。可以采用优化税制模式、合理设计税制要素和提高个人所得税征管水平的方式加以解决。     

Capturing vote-seeking incentives and the cultivation of a personal and party vote

Electoral rules establish incentives that encourage candidates to strike a particular balance between cultivating their own personal reputations and cultivating shared party reputations. Higher levels of intraparty competition stress the need for an individual reputation and minimize the usefulness of a shared, party reputation. We develop a new indicator of intraparty competition that addresses shortcomings pointed out in previously used indicators. We also identify new, particularly intuitive indicators of ”personal” and ”party” vote seeking. Using within-system and across-system variation in parliamentary elections in Japan, we find that candidate manifestos contain more frequent uses of first-person pronouns and candidate names and fewer references to political parties when intraparty competition is stiffest.     

Long‐Run Labor Market Effects of the Job Corps Program: Evidence from a Nationally Representative Experiment

Job Corps is the nation's largest and most comprehensive career technical training and education program for at‐risk youth ages 16 to 24. Using the sample from a large‐scale experiment of the program from the mid‐1990s, this article uses tax data through 2015 (20 years later) to examine long‐term labor market impacts. The study finds some long‐term beneficial effects for the older students, with employment gains of 4 percentage points, 40 percent reductions in disability benefit receipt, and 10 percent increases in tax filing rates in 2015. For these students, program benefits exceeded program costs from the social perspective. This study is the first to establish that a national program for disconnected youth can produce long‐term labor market gains, and can be a positive investment made for society. The results suggest that intensive, comprehensive services that focus on developing both cognitive and noncognitive skills are important for improving labor market prospects for this population.     

欧洲统一市场的建立与对国家干预的规制

为了促进欧洲统一市场的建立,《欧共体条约》确定了竞争规则和自由流动规则,对成员国制定的不利于统一市场建立的政府干预措施,如授予公用企业独占权、给予国家援助、制定歧视性贸易措施、对私人破坏竞争的行为不作为等进行规制。在欧共体法院的有力保障下,这些规则在推动欧洲一体化进程中发挥了重要作用,特别是其中的竞争规则,因其具有中立、开放之品格而成为规范经济和政治关系、促进共同体市场建立的核心手段和"发动机"。     

论规制知识产权滥用与相关竞争法的制订——从“本土化”的视角

针对发达国家跨国公司的知识产权滥用,我国尚未制订专门的相关竞争法对之予以规制;尽管已有学者在不同程度上对该法的制订进行过理论分析,但从＂本土化＂的角度予以研究的并不多见。本文初步探讨了与此相关的三个重要问题,即该法与我国知识产权国内法的关系、如何审慎地借鉴国外的相关立法、该法的制度重心应如何予以安排。在此基础上提出＂本土化＂的相关竞争法,应在总体上凸显＂最强化＂的制度特色。     

税收优惠政策实施绩效的模糊综合评价

如何对经济政策实施绩效加以公正、客观的定量化评估,不仅是关系经济政策延续运用和调整的规范性课题,同时也是对经济政策实行科学化管理的实证性课题。通过借鉴综合评价企业技术创新绩效定量分析的一般方法,利用模糊综合评价技术,可以总结对区域型税收优惠政策实施绩效进行综合评估的一般思路和方法。     

税收的宪法学解读

本文从宪法学层面解读税收,认为税收是权利的保护费,是使用公共产品支付的对价,税收是私有财产权和国有财政权之契合点。     

全球治理与国际竞争法的网络模式

由于新自由主义理论的勃兴和市场机制的内在张力,国际社会步入了国际化市场经济阶段。国际化市场经济要求国际社会建立国际竞争机制解决国际市场失灵。在"洛克式"的国际体系下,借助全球治理理论建立一个多层次的国际竞争治理网络模式是国际社会现实的选择。多层次的国际竞争治理网络模式可以借鉴经济学的联邦财政理论和体制竞争理论确定各个层次的管辖权划分。     

Domestic regulatory reform and transgovernmental networks: Brazil and China in the global competition regime

Developing countries increasingly participate in transgovernmental networks of global regulatory governance, but they do so in different ways. This article aims to provide an explanation for this variation for two of the major emerging powers in the world economy, Brazil and China, in their transition toward more active players in the global competition regime. Distinguishing between bilateral and multilateral transgovernmental networks and examining the domestic factors conditioning the transition of their national competition agencies from rule-takers to rule-promoters or rule-makers through these networks, the article makes theoretical contributions to the linkage between transgovernmentalism and the regulatory state. I argue that differing political needs and the incomplete process of regulatory state formation push domestic agencies to join transgovernmental networks, with a need for greater legitimacy steering the Brazilian regulators to multilateral networks and facilitating their transition from rule-takers to rule-promoters. The Chinese agencies' primary need for expertise rather than legitimacy, by contrast, led them to pursue technical assistance and cooperation via bilateral relationships. The Chinese approach has slowed its transition from rule-taker to rule-promoter where its norms and practices are aligned with the established powers. Such approach will further impede its transition into a global rule-maker in areas of competition law and policy where China's preferences diverge.     

论《反不正当竞争法》一般条款的适用

随着市场经济竞争的日趋激烈,各种新型不正当竞争行为层出不穷,为了加强对正当竞争主体的保护,应明确《反不正当竞争法》一般条款适用的条件、一般条款适用的限制规定,创造一个公平竞争的市场交易环境。