Are Overlapping Local Governments Competing With Each Other When Issuing Debt?

Local public services are produced through various overlapping jurisdictions. This study examines how the issuance of municipal general obligation bonds is affected by the tax policies of overlapping local governments. The findings challenge the hypothesis that the shared tax base would be overused in a common-pool resource scenario. Instead, the empirical results show that the issuance of general obligation bonds is more likely in jurisdictions where counties and school districts make more intensive use of the property tax. These findings highlight the importance of the signals local governments receive from their overlapping neighbors regarding voters’ demand for additional public spending.     

道路交通事故中民事赔偿责任的立法解读——以我国交通法与国外立法的比较为视角

道路交通事故中的民事赔偿责任的立法需要明确归责原则、免责事由,以及过失相抵等问题。我国《道路交通安全法》第76条确立了混合责任原则,将受害人故意作为加害人唯一的免责事由,并许可在一定的条件下适用过失相抵。该条的规定顺应了保护受害人权益的立法思潮,但在某些方面仍存在不足。     

论税收立法听证制度的构建

2006年9月27日全国人大常委会就个人所得税法修改中的工薪所得费用扣除标准问题举行的听证会,是全国人大及其常委会立法史上首次召开立法听证会,其本身所具有的制度价值和社会意义显然已经超越了个税法修改的本身。文章认为,税法的制定迫切需要一种体现民主参与和科学决策的程序性制度,立法听证制度引入税收立法则是民主法治建设的必然走向。     

论骗取出口退税犯罪案件的主要手段及侦查对策

骗取出口退税犯罪是我国实行出口退税政策之后出现的一种新的经济犯罪形式。近年来,这种犯罪发展很快且愈演愈,严重扰乱了税收秩序,并使国家蒙受了巨大的经济损失。为此,笔者就骗取出口退税案件的特点、手段及侦查对策谈点看法。     

The Contribution of the “Dutch School” in Public Finance to the Theory of Personal Income Taxation (1870–1920)

Hansen's dissertation (1996) is an impressive, highly valuable, and thorough study on the problems of income taxation in Germany. These problems were also extensively discussed in Dutch economic literature around 1900. Several authors took part in the discussion, and some were also involved as politicians. They are referred to as the Dutch School in public finance. The discussions in the Netherlands were of a distinctive character as far as the tax rate (progression) is concerned. With regard to the tax base (the concept of income) there is in the case of the reform of the income tax in 1915, via in particular Treub, close affinity to that thinking in Germany, that is so eminently analyzed by Hansen.     

从偷税罪到逃税罪的立法演变分析

偷税罪在我国的刑事立法中经历了一个从无到有,由抽象、笼统、单一、欠缺到具体、明确、科学、完善的历史发展过程。《刑法修正案(七)》对刑法典第201条规定的偷税罪从行为方式、构罪标准、法定刑等多方面进行了重大修改,并实行有条件的初犯补税免罪机制。同时,罪名也被修改为逃税罪。     

Now you're tax-exempt,now you're not: Property taxation of assisted living facilities

This research is motivated by a change in Florida that affected assisted living facilities (ALFs) by removing the property tax exemptions for those operated by nonprofit organizations. As such, this paper addresses two research questions: (1) Are there systematic differences between Florida's for-profit- and nonprofit-designated ALFs in terms of operations and service provision? (2) What was the impact, if any, of losing and regaining their property tax exemptions on the operations of Florida's nonprofit ALFs? We use data from the Florida Agency for Health Care Administration to conduct difference of means testing for-profit versus nonprofit ALFs, as well as annual financial data of each ALF property owners' IRS Form 990 from the National Center for Charitable Statistics Core Files and parcel-level property data from the state of Florida to conduct regression analysis using three different dependent variables measuring various components of nonprofit ALF operations. We find that nonprofit ALFs have greater legitimacy in service delivery than for-profits, as nonprofit ALFs have higher service capacity, quality, and variety than for-profit ALFs in Florida. In addition, property tax exemptions for nonprofit ALFs in Florida decrease total expenses and increase officer compensation.     

Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems.     

试述物业税的开征与房地产税制改革

开征物业税是启动新一轮税制改革的重要信号。物业税的开征 ,关乎千家万户的切身利益 ,备受瞩目。本文拟从回溯房地产税制的历史变迁着手 ,检讨房地产税制的现状 ,并通过剖析物业税开征的原因及弊端 ,揭示物业税的应有内涵     

另一种视角--经济学观点下的国家责任--兼评《国家对国际不法行为的责任条款草案》有关规定

国家责任作为国际法的重要组成部分,一直是国际法学界争论不休的领域.2001年11月联合国国际法委员会第53届会议通过了<国家对国际不法行为的责任条款草案>,取得了具有某种突破性质的进展.以该草案为基础,从经济学的角度,结合法的理论,对国家责任构成及其免责事由作一些理性探思,并兼顾国际赔偿责任这一相关问题,主要目的在于论证它们作为法律责任承担机制的经济合理性.