协调竞争规则:长三角地区经济一体化的重要基石

尽管长江三角洲地区的经济竞争是主权国家内的区域经济竞争 ,但在我国体制转轨时期 ,由于市场利益主体和竞争主体的特殊性 ,导致竞争的行政行为扭曲和资源配置、使用的社会高成本。必须借鉴欧共体创建和欧盟运行的经验 ,在中央政府的统一指导下 ,协调相关地区的竞争规则 ,促进长江三角洲地区经济一体化进程。     

Reforming Greece’s Tax Administration during the Financial Crisis: The Paradox of Power Asymmetry

ABSTRACT

This article examines the depoliticisation of Greece’s tax administration under the post-2010 bailout agreements in light of three alternative models of domestic change. It shows that one model (external incentives model that is based on power asymmetry) accounts for the direction of the reform but not how far the reform ended up going. There is little evidence in support of the second model (social learning) because of the absence of genuine programme ownership and evidence in support of the third model (lesson-drawing) is limited to the diagnosis of the problem. The final outcome was unintentionally shaped by key choices made by Greek governments in line with the literature on conditionality.     

经济全球化对我国西部地区产业竞争力的影响及对策

实施西部大开发战略 ,必须高度重视经济全球化对我国西部地区区域产业竞争力的影响。西部地区只有以积极的姿态迎接全球化的挑战 ,充分把握经济全球化趋势的特征和规律 ,采取有效措施趋利避害 ,才能最大限度的维护西部地区的产业安全 ,发挥区域优势 ,增强区域竞争力 ,促进西部经济的持续、快速、健康发展。     

农村税费改革必须突破“黄宗羲定律”的怪圈

在中国历史上,多次税费改革最终都没有解决好乱收费、滥收费这一顽症,始终徘徊在"黄宗羲定律"的怪圈中.农村税费改革是农村改革的核心和关键,确保改革突破"黄宗羲定律"怪圈,首先要完善财税体制,尽快在全国范围内取消农业特产税,也要改变农村税费"孤军深入"的困境,形成农村税费改革与其它相关改革良性互动的局面.     

再论中国竞争法立法例之选择

世界各国的竞争法已形成三种立法例,以美国为代表的松散立法例不适合中国,以德日为代表的分立式立法也已失去选择的价值。中国应该选择一元化立法例制定《中华人民共和国竞争法》,实行反垄断与反不正当竞争的统一,实现实体规范与程序规则的统一,实现传统竞争规则与转型社会的有机结合。     

大珠三角区域的制度学习:动因、过程及前景

在经济全球化和区域化竞争不断加剧的条件下,区域的制度竞争力已经成为决定区域整体竞争力的核心要素。在"一国两制"下,粤、港、澳三地结成的大珠三角区域,共同建构学习型区域,相互进行制度的模仿、学习,进而走向制度的协调和制度的融合,这是缩小区域制度落差,提升区域整体制度竞争力的重要途径。     

Structural Reform Policy: Privatisation and Beyond—The Case of Greece

Privatisation, coupled with liberalisation and competition, constitutes one of the most popular policy options to improve the performance of state-owned enterprises. However, in Greece, it was only after 1991 that privatisation started to gain ground in the political and economic agendas of governments. Drawing upon the theoretical underpinnings of privatisation, the paper overviews and critically analyses the new legal framework on denationalisation in Greece. The paper argues that, though the modernisation of the legal regime is welcomed, the Greek government has failed to treat privatisation as part of wider structural reforms aiming at enhancing competition and foreign investment. The paper concludes that wider structural reforms, including regulatory reform and liberalisation, as well as combating corruption and bureaucracy and promoting transparent capital markets, are absolutely necessary in order to create a competitive environment, which would both complement and support privatisation efforts.     

缩小居民收入差距的税收对策

征收个人所得税是缓解我国居民收入差距悬殊矛盾的有效办法.但目前我国个人所得税征管制度不够完善,常常出现"管得住工薪阶层,管不住新生贵族"的现象.当前只有加大税收征管力度,增强公民的纳税意识,"锁定"关键纳税人,才能充分发挥个人所得税在缩小居民收入差距方面的独特作用.     

Selective Sexual Harassment: Differential Treatment of Similar Groups of Women Workers

If male workers categorize different groups of women coworkers and, subsequently, treat them differently, the experiences of women from one of these groups would not be indicative of the experiences of women from another group. When this different treatment involves hostile environment sexual harassment of one group, but not the other, then the law must recognize the possibility of "selective sexual harassment." Without this understanding of the nuances of the workplace dynamics, a court could mistake the women of the unharassed group as representing "reasonable women" and the women of the harassed group as simply oversensitive. This paper draws on empirical data to demonstrate such a situation and advocates for a version of the "reasonable victim" standard to facilitate a closer analysis of hostile environment sexual harassment suits.     

论唐代税收体系和结构的发展变化

以德宗建中元年租庸调制的废弃和两税法的实行为分界,唐代税收体系和税收结构呈现出前后两个时期的鲜明特点。唐前期的租庸调制继承并总结了北魏隋朝以来的租调制,唐后期两税法和多种工商业税的推行则全面开启了征收资产税的法制化新里程。唐代国家税收体系和税收结构总体呈现出的由租庸调农业税为主向多元资产税并存的转化变动特点,对宋代以后的国家税收形态产生了重大的影响,也体现了唐代社会乃至中古封建社会的经济变动和社会发展。