涉外纳税人税法适用问题研究

涉外纳税人的税法适用具有交叉重叠的特性,它既涉及到中国税法的适用,也涉及到外国税法以及国际税法的适用。适用不同的税法,对涉外纳税人的税收待遇有着不同的影响,同时也影响一国涉外税收政策的效应。     

世界主要国家反民族分裂的法律措施研究

民族分裂问题是许多国家都面临的一个重要问题。法治是现代国家的显著特征,解决这一问题,需要完善的法制做为保障。俄罗斯、英国、西班牙、加拿大及中亚五国都曾遭受民族分裂的严重威胁,分析他们反民族分裂的法律措施,找出其中有益的经验,对我们处理民族分裂问题大有裨益。     

经济基础决定上层建筑原理的形成过程及系统论证

本文通过考察马克思、恩格斯在《黑格尔法哲学批判》、《1844年经济学哲学手稿》、《神圣家族》、《德意志意识形态》、《路易.波拿巴的雾月十八日》、《〈政治经济学批判〉序言》等著作中的有关论述,说明了经济基础决定上层建筑的历史唯物主义基本原理的孕育、形成和逐步臻于完善的过程;通过考察恩格斯在《反杜林论》中的有关论述,说明了为什么是经济基础决定上层建筑而不是上层建筑决定经济基础;通过考察马克思晚年《古代社会史笔记》中的有关论述,说明了经济基础决定上层建筑的原理不仅适用于阶级社会,而且也适用于无阶级社会以及从无阶级社会到阶级社会的转变时期;通过考察毛泽东在《关于正确处理人民内部矛盾的问题》中的有关论述,说明了经济基础决定上层建筑的原理也适用于未来的社会主义社会。     

中国道路推广的可能性及策略研究

中国道路是当代中国发展进步的必由之路,独立自主性,经济建设、政治建设、文化建设、社会建设、生态文明建设五位一体协调发展,坚持理论创新等是中国道路的基本特点。探索发展中国家推广中国道路的可能性需要具备稳定的政治环境和开放的市场经济两个条件,并要坚持渐进性原则、分层性原则、民主自愿性原则。     

Institutions and the stabilization of party systems in the new democracies of Central and Eastern Europe

Most explanations of party system stability focus on the strength of mass-elite linkages. We highlight the role of institutions, focusing on how electoral rules and elected institutions, especially the presidency, impact elites' incentives to coordinate on a stable set of parties or to form new parties, thus affecting electoral volatility. Using Central and Eastern European elections data, we find that directly elected presidents increase volatility and that presidential power magnifies this effect. Absent a directly elected president, high district magnitude is associated with increased volatility, but district magnitude dampens the impact of an elected president on volatility; hence, our findings underscore the interactive impact of institutions on party systems. We also find evidence that bicameralism and concurrence of presidential and parliamentary elections decrease electoral volatility. Our model not only explains persistently high electoral volatility in Eastern Europe, but the extreme stability of Western European party systems.     

试析东盟主要成员国的海洋战略

东盟成员国除老挝外都与海洋相邻,本文拟分析东盟主要成员国的海洋战略,包括目标、目的和谋略三个方面。     

西方国家授权立法监督模式及其对我国的启示

授权立法自产生以来,在社会生活中发挥了重要作用。为防止和避免授权立法对人民的自由和权力可能造成的危害,各国在肯定授权立法的同时,也都建立了各自的授权立法监督模式。本文在考察西方国家授权立法监督模式的基础上,提出了完善我国授权立法监督模式的构想：一是在立法机关中设置专门的机构对授权立法进行监督;二是赋予法院对授权立法（主要是行政机关的授权立法）的司法审查权。     

Fiscal Stress Management During the Financial and Economic Crisis: The Case of the Baltic Countries

The Baltic countries—Estonia, Latvia, and Lithuania—were severely hit by the global financial and economic crisis in 2008–2011. In response to the crisis, all three states chose to undertake extensive fiscal consolidations. This article examines the strategies adopted by the Baltic governments for managing fiscal stress and consolidating their budgets in the light of the existing literature on cutback budgeting. In all three countries, the governments combined expenditure and revenue measures, with a larger share of adjustment taking place on the expenditure side. Among expenditure measures, a mix of across-the-board and targeted cuts was adopted, though the importance of targeted cuts increased over time. The case studies also indicate that although the theoretical propositions of the cutback budgeting literature point to the correct directions overall, further refinement is needed in several theoretical issues.     

The dams of Northern Sudan and the policy of demographic engineering

ABSTRACT

This article discusses the deteriorating situation in Northern Sudan linked to policies of demographic engineering, embedded in plans for the further construction of dams along the Nile River in the North by the Government of Sudan. Although the generation of power and agricultural irrigation are the declared purpose of the dams, the fact is, these dams will, as past dam constructions have, cause a massive displacement of the Nubian, Manasir and Amri-Hamdab people far from their ancestral lands. With the collaboration of the Egyptian government the areas vacated will be repopulated with Egyptian peasants, as part of both governments’ plan to alter the demographics of North Sudan.     

Immigration to Egypt

Abstract

With more than three million Egyptians abroad, Egypt is always regarded in the migration literature as a labor-sending country. Hundreds of articles and books were written on Egypt as a sending country, while few articles regarded Egypt as a receiving country. This paper is an attempt to shed light on the role of Egypt as a country of immigration, rather than emigration. Since most of the immigrant populations in Egypt are refugees, the main focus of this paper is the exploration of refugee communities in Egypt and their socioeconomic, juridical, and political situation. Key gaps in the literature are also identified.