Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.     

大国博弈、双层均势的亚洲时刻--俄罗斯智库对中美经贸摩擦的认知与政策立场

俄罗斯智库对中美经贸摩擦有着独特的认知和期待,并与克里姆林宫的官方立场互为表里。总体上,俄方智库的观点是,在经贸摩擦的背后,是中美两国对军事、政治、科技、地区和全球领导权的竞争;两国的国内议程和对外政策,将因此受到深远影响并产生溢出效应--在亚洲区域内形成两极结构。即使两国会因国内和国际政治因素,在经贸问题上达成妥协,但中方不会放弃获得世界科技领导者的雄心,美方也不会打消遏制中国发展动能的战略意图。俄罗斯应与中国继续保持经济与军事合作,避免与美国和西方关系的继续恶化,并在亚太地区推动"大欧亚伙伴关系"倡议。俄罗斯政策分析界基于自身利益的演绎,将中美经贸摩擦定性为大国博弈,相应的政策建议反映出俄罗斯以在全球和亚洲分别制衡美中为目标的双层均势策略。俄罗斯将在有亚洲其他国家参与的情景下扮演战略平衡手角色,借中美全面对抗之势,在中美俄三边关系之外扭转不利的外部发展环境。俄罗斯对亚太国际局势的盘活作用,将催生双边和三边竞合新模式的建立。     

Increased economic salience or blurring of responsibility? Economic voting during the Great Recession

There is a puzzle which emerged following the Eurozone crisis: whereas the salience of the economy suggests an increase in economic voting, the realization that economic policies have become Europeanised may blur the responsibility of national governments, thus decreasing economic perceptions' weight on electoral choices. Do these mechanisms exclude each other? Do they refer to different groups of the electorate? We first examine the longitudinal trends of economic voting from 2002 to 2015 in three bailed out countries, namely Ireland, Portugal and Spain, to see if the economy's salience during the Great Recession increased the relevance of the economic perceptions in these countries. Secondly, making use of a unique media dataset of the last 16 years we test whether exposure to major mainstream newspapers that focus on the EU mitigates economic voting. On average, economic voting increased following the crisis. However, individuals who are more informed about the EU tend to use economic voting to a lesser extent, given they are more aware of the national government's limited room for manoeuvre.     

Canadian Concerns of a Different Kind of Brexit: Britain’s First Application to the EEC and Canada’s Commonwealth Appeal

Recent debates on Brexit have made several attempts to connect the current situation with Britain’s first attempt to gain entry to the European Economic Community (EEC) in 1961. In both 2016 and 1961, questions were raised about what role the Commonwealth would take and how the relationship with Britain would adapt to their then-entry and current exit of a union with Europe. This article seeks to examine how Canada reacted to Britain’s decision to enter the EEC and sheds light on the vociferous opposition it raised within the Commonwealth. Using both British and Canadian cabinet minutes and Commonwealth memoranda, the article follows the Canadian campaign against British entry to the EEC and its fervent defence of the Commonwealth as an economic-focused community. Ultimately, the Canadian-led protest against British entry into the EEC derived from a fear that Britain would drift from the Commonwealth towards Europe, leading to the complete dissolution of the economic bonds that tie the community together.     

Economic crisis, party system change, and the dynamics of class voting in Venezuela, 1973–2003

The breakdown of the old catch-all party system in Venezuela, and the sudden rise to power of leftist former coup leader Hugo Chávez provides an instructive case study to examine the sources of party system change, the rise of populism and the politicisation of class. Using nationally representative survey data this paper analyses different models of voting behaviour over time, and examines the extent to which the determinants of electoral choice have changed. It argues that although economic crises during the 1990s undermined support for the existing parties, it did not create a politically salient class-based response. Rather, it created the electoral space for new actors to enter the political stage and articulate new populist issue dimensions. Explanations for the politicisation of social cleavages in Venezuela can therefore best be understood in terms of ‘top-down’ approaches which emphasises the role of political agency in reshaping and re-crafting political identities, rather than more ‘bottom-up’ factors which emphasise the demands that originate within the electorate.     

Environmental Stressors and Food Security in China

This article considers the immediate forces influencing China’s food system and food security. By immediate is meant events of the reform period, from the late 1970s to 2008. It begins by asking the question that has preoccupied specialists since the publication of Lester Brown’s Who Will Feed China? in 1995: How much arable land does China have? Is that land area sufficient to insure grain sufficiency? To insure food security? The article focuses on the human pressures on the food production environment, and then treats the effects of socioeconomic change: land, air, and water degradation. The core of the article examines six responses of the state to both perceived and actual environmental stressors: policy restricting arable land conversion, China’s one-child policy, investment in irrigation systems, the South–North Water Diversion Project, large-scale afforestation and reforestation campaigns, and the program to convert marginal agricultural lands to forests and grasslands.     

Five Challenges to Legalizing Economic and Social Rights

In recent years, dozens of human rights non-governmental organizations (NGOs) across the globe have begun to advocate for economic and social rights, which represents a significant expansion of the human rights movement. This article investigates a central strategy that NGOs have pursued to realize these rights: legalization. Legalization involves specifying rights as valid legal rules and enforcing them through judicial or quasi-judicial processes. After documenting some of the progress made toward legalization, the article analyzes five unique challenges involved in legalizing economic and social rights. It is important to identify these challenges because they must be overcome if the human rights movement wishes to refute the notion that economic and social rights are inherently non-justiciable (and therefore, to some, invalid as rights). These challenges also point to the possibility that legalization is not the only, or even the best, strategic pathway to realize economic and social rights effectively.

闽台农民经济合作组织对接途径与模式研究

农民经济合作组织对接是两岸农业合作的创新模式,“海峡西岸经济区”的定位给闽台农民经济合作组织的有效对接创造了良好的条件。本文以福建与台湾农民经济合作组织的类型和特点作为研究的基础,分析新形势下拓展闽台农民经济合作组织对接的重要意义与可行性,提出闽台农民经济合作组织对接的可行途径和模式选择。     

广域组织RCEP下我国货物贸易流量的影响因素——基于静态面板数据的贸易引力模型

在广域一体化组织RCEP的区域范围内,运用基于静态面板数据的贸易引力模型分析方法,对我国货物贸易流量影响因素的问题进行了研究。首先探讨了什么是RCEP及其发展历程,其次对我国与其他RCEP成员国间的货物贸易流量进行描述性统计,接着对货物出口流量与GDP等诸多影响因素间的关系进行实证研究,再通过对描述性统计和计量研究进行总结,认为我国与其他RCEP成员国间的货物贸易增长较快但增长率并不稳定,GDP和距离因素是影响相互间贸易的主要因素,人口数量、TPP及FTA是次要因素。     

论包容性增长与科学发展观的关系

包容性增长不是单纯的经济增长,而是科学的可持续的增长,并与政治、文化、社会、生态等各个方面发展相和谐的增长。包容性增长是对科学发展观＂人本精神＂的进一步阐释,其目的是让更多的老百姓能够享受到这种发展的成果,让人民生活得更幸福、更有尊严。包容性增长与科学发展观是一脉相承的,是进一步贯彻落实＂科学发展观＂一个重要理念,二者统一于中国未来发展战略之中。