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.     

税收法律行为初论

与税收法律关系同样都为税法学的基本范畴 ,但税收法律行为的研究在传统税法学理论中却付之阙如 ,本文即对此作出了探索性的研究。本文首先界定了税收法律行为的概念 ,并确定了其较为重要的种类划分 ;然后 ,通过对税收法律行为与行政法律行为以及私法法律行为之间关系的分析 ,明确了税收法律行为的公、私法交融的性质特征 ,并着重以契约行为为例加以进一步的说明 ;最终 ,将税收法律行为与税法上的事实行为一起 ,初步构建了税法上行为的体系。     

浅淡涉税徇私舞弊罪的界定及预防

徇私舞弊罪是渎职罪中的重要种类。目前,税务人员涉税徇私舞弊罪的现象日趋突出,已经对当前税务干部队伍建设和税务机关正常履行税务职能产生了严重影响。因此,能否正确界定和有效预防涉税徇私舞弊罪的发生,对于检察机关正确行使侦查和公诉职能,推进税务机关依法治税,有效实现国家宏观调控职能作用有积极意义。本文针对当前执法、司法活动中存在的问题,主要从犯罪主体、主观方面、犯罪客观方面对涉税徇私舞弊罪的犯罪构成及界定作了理论分析,并结合税收实际对不应认定为徇私舞弊罪的行为进行了初步探讨,提出了预防此类犯罪的对策。     

暹罗华人秘密会社的兴衰及其原因分析

本文以暹罗华人秘密会社为研究对象,阐述和探讨了暹罗华人秘密会社的兴衰及其原因。华人组建和加入秘密会社是在异国他乡生存的需要。包税制的发展为华人秘密会社的存在提供重要经济支撑,使秘密会社在暹罗得以迅速发展。随着暹罗税收制度的改革和包税制的废除,华人秘密会社存在的经济基础倾倒。暹罗政府的打击和新型华人社团的兴起也加速了秘密会社的衰落。     

论格式免责条款的效力层次——兼谈《合同法》及其司法解释之间的矛盾及其协调

格式免责条款效力如何,合同法及其司法解释都有明确的规定。不过,这些规定之间大都相互冲突,矛盾重重。为了化解矛盾,有必要先区分格式条款提供方是否违反说明或提请注意义务。违反者应视为没有订入合同,若没有违反,则应区分4种不同情况而对效力进行规定。唯有如此,才能在格式免责条款上达成自由与公平的平衡。     

特许经营在反垄断法上的豁免

从表面上看,特许经营所采用的分割销售市场、固定转售价格等措施违反了《反垄断法》的规定,但是其具有享受豁免的理论和法律理由。理论的理由在于特许经营本身作为一种商业模式,其发展仰仗于这些措施的采用;法律的理由在于《反垄断法》提供了多种豁免条件,可以适用于特许经营。但特许经营在反垄断法上的豁免存在例外,《反垄断法》调整特许经营应当谨慎并保持克制。