资本外逃--一个需要解决的紧迫问题

近年来,我国经济领域出现的资本外逃现象,已给我国的经济秩序和经济发展造成一定的不利影响.我国即将加入世贸组织,如不严加防范和制止,这种现象有可能加剧,对此有关部门应予以重视,更重要的是建立以"说得清、管得住、服务好"为基本特征的科学、高效、灵活的新型外汇管理体制.     

Assertions of “Future Dangerousness” at Federal Capital Sentencing: Rates and Correlates of Subsequent Prison Misconduct and Violence

The federal prison disciplinary records of federal capital inmates (n=145) who were sentenced to life without possibility of release (LWOP) by plea bargain, pre-sentencing withdrawal of the death penalty, or jury determination were retrospectively reviewed (M=6.17 years post-admission). Disaggregated prevalence rates were inversely related to infraction severity: serious infraction =0.324, assaultive infraction =0.207, serious assault =0.09, assault with moderate injury =0.007, assault with major injuries or death =0.00. Frequency rates of misconduct were equivalent to other high-security federal inmates (n=18,561), regardless of infraction severity. Government assertions of "future dangerousness" as a nonstatutory aggravating factor were not predictive of prison misconduct. These findings inform federal capital risk assessments and have public policy implications for procedural reliability in death penalty prosecutions.     

Worker Influence on Capital Account Policy: Inflow Liberalization and Outflow Restrictions

How do workers impact openness to international investment flows? This article distinguishes between two types of openness: openness to inflows and openness to outflows of investment. Workers benefit from inflow openness due to increases in wages, productivity, and efficiency and due to reductions in borrowing costs, which are associated with investment inflows. Workers are hurt by outflow openness, as investors gain investment options, and therefore bargaining power, when outflows are permitted. Labor rights help workers overcome collective action problems, and democratic institutions increase policymakers’ responsiveness to labor organizations and make their commitment to labor rights credible. The theory thus predicts that, particularly under democratic institutions, labor rights are positively correlated with inflow openness and negatively correlated with outflow openness. Evidence from time-series, cross-sectional data is consistent with the theoretical expectations.     

合伙企业所得税制度的困境和出路——从创业投资企业个人合伙人所得税争议切入

个人合伙人来源于创业投资企业的所得是否能够适用20%的所得税税率的争议,其实质是我国合伙企业所得税制度在理论上是遵循“集合论”还是“实体论”的争议。根据这两种不同理论构建的合伙企业所得税制度之间存在巨大的差别。我国对合伙企业所得税只在合伙人层面征收仅仅是一种形式上符合“集合论”的政策选择。如果以我国《个人所得税法》为前提考察有关税收规范中的具体规则可以发现,支撑我国合伙企业所得税制度的核心是“实体论”。这种形式上采用“集合论”而实质上为“实体论”的混合模式使得合伙企业所得税制度形成了独有的内在逻辑,即合伙企业虽然不作为纳税主体但其是阻隔所得穿透的实体,这需要一个理论清晰、具有普遍适用性的单行立法来体现。在不改变当前以“实体论”为主的路径下,合伙企业所得税制度的立法还应当区分有限合伙人和普通合伙人的税收待遇,从而更好地促进税负公平。     

Still a new democracy? Individual-level effects of social trust on political trust in South Korea

The social capital theory holds that there is a positive relationship between social and political trust; however, despite the prominence of this postulation, this relationship has often been disputed among political scientists. While recent studies on advanced democracies have shown a strong positive relationship between social and political trust, studies on East Asian democracies, which previously showed a weak or negative relation, remain scant, separating these countries into their own category of new democracies. The motivation of this study is based on the importance of revisiting the relationship between social and political trust using recent data from one such country—South Korea—to determine the nature of this previously studied negative or weak relationship. The results of this study indicate that generalized social trust in South Korea is positively associated with political trust. This result is in line with recent findings in advanced democracies. While this positive relationship is consistent and significant across models, a greater portion of political trust is explained by economic and political performance, including factors such as the economy, corruption, inequality, and the welfare system, making institutional performance a critical predictor of political trust.     

马克思的所有制理论与对公有制的重新认识

马克思的所有制概念指的是以生产条件、生产和产品的占有为基本内容的财产所有制。正确理解马克思的所有制理论对判断所有制的性质、设计社会主义社会的所有制结构和公有制的实现形式有重要意义。     

The subordination of shareholder loans in bankruptcy

Bankruptcy and corporate laws in several countries allow or require courts to subordinate loans by shareholders to corporations. Examples include the German Eigenkapitalersatzrecht and the equitable subordination and recharacterization doctrines in the US. I use a model to show the incentive effects of subordination when a controlling shareholder attempts to rescue a closely held corporation by extending a loan. Even though subordination has some beneficial effects, it deters some desirable rescue attempts and is an insufficient deterrent for some undesirable ones. Legal reform should thus focus on narrowing down the scope of application to undesirable shareholder loans, where more severe penalties than subordination should apply.     

中国古代死刑适用机制初探

中国古代死刑适用是在自己特有的法律文化中进行,而这种法律文化对死刑的适用具有制约的作用。中国古代死刑在适用原则上是慎刑,这与中国古代认为“人命至重”有关。同时,中国古代死刑适用中受到三个方面文化因素的制约,那就是“天人和谐观”、报应观、“无讼”的盛世观和仁政观。为了应以上原则和文化的需要,中国古代在死刑适用上创制出对死刑案件的分类,进而对不同类别的死刑案件分别对待。这样构成了中国古代特殊的死刑适用机制。     

教育股份制的特质研究

教育股份制是借鉴企业股份制合理内核的一种教育运作的创新模式。它符合教育政策和法律,适应经济和社会发展变革的现实需求,是实现教育事业可持续发展和教育进步的有效途径。教育股份制体现了一种多元化的价值趋向,并以社会本位为核心,强调公私法的兼容和价值并存,并集中在资本和管理两个层面,寻求教育公益性和资本寻利性的最佳平衡和有机统一从而凸现出其作为一种独立制度设计的特质。     

注册会计师虚假验资对委托人的专家责任探讨

注册会计师因其在所在领域的专门知识与经验从而对委托人负有专家义务。由于注册会计师对委托人所负担的专家义务,注册会计师虚假验资情况下,委托人可选择请求注册会计师承担专家责任—违约责任。这种违约责任与注册会计师违反约定义务情形下的违约责任在构成要件与免责条件方面均有区别。