The Case for Supply-Side Economics Revisited: The Effect of Time Preference

Despite some legitimate criticisms that are acknowledged, the basic idea behind the Laffer curve analysis of the 1980s is theoretically sound. Some of the fallacies and flaws that subsist in standard accounts of the general effects of taxation can be related to the fact that time preference is not taken into account. The primary significance of time preference has been insufficiently recognized in the mainstream literature. Apart from Buchanan's refinements of the Laffer curve analysis and besides the widespread recognition of the phenomenon of time preference by economists of the so-called Austrian school, amazingly little attention has been paid to it. This article constitutes an attempt to help remedy this situation. Moreover the Austrian analysis provides valuable insights concerning the problem of the incidence of taxation that haven't received proper recognition either.     

农业税质疑

作者在文中对正在试行中的农村税费改革方案保留农业税、提高农业税税率提出质疑，认为这是政府过度提取农业剩余为工业进行资本原始积累政策的延续；违背了公平税负的原则；不利于农业、农民入世；包含了农民负担反弹的可能；数额不大，征收成本高。     

试论服务理念视角下的政府电子税务

电子税务是各级政府推行电子政务的一种体现,其宗旨是利用信息技术提高税收征管水平,降低征纳税成本,改善税收环境,为纳税人和社会各界提供优质的税收服务。它的实现方式是利用一切现有信息技术,打造全方位的一体化电子服务平台,不断提升服务质量和水平。从本质上,电子税务彰显了现代政府管理中的服务理念。本文从服务理念的角度就政府实施电子税务如何为纳税人服务、为税收管理服务、为基层服务、为机关服务、为领导决策服务等提出对策和建议。     

高校税收筹划的法律思考——以高校教师个人所得税为视角

高校税收筹划不是偷税，而是一种合法的税务谋划或安排。高校税收筹划是高校提高教师待遇．增强高校教师纳税意识的客观需要。为实现高校效益的最大化，高校税收筹划应遵循合法原则、组织原则和审慎原则。     

Why are Inheritance Taxes Unpopular?

There is a puzzle over why inheritance taxes are unpopular relative to other taxes since they are progressive and, assuming they are spent wisely on welfare goods, more people should gain than lose through inheritance tax. I examine four reasons why inheritance tax might be unpopular (a) propaganda, (b) fiscal illusion, (c) framing and developing the latter (d) an evolutionary basis in human reasoning. The latter suggests that the relative popularity of a tax is related to how far the money taxed is already 'in the possession' of the person taxed. Given these reasons I make a suggestion and examine some proposal for making inheritance tax less unpopular.     

建立健全我国地方债券制度的若干思考

今年以来，为应对国际金融危机的冲击、积极扩大内需、保持GDP8％的增长率，国务院“同意地方发行2000亿元债券”。这标志着冻结16年的地方政府债券破冰启动。从发行交易现状来看，务必加强地方债券的制度设计、监管体系、市场环境的建设，完善我国的现行分税制。     

我国企业破产清偿顺序安排中的权利冲突与协调

破产清偿是破产法的核心问题。本文结合法理和相关立法,对劳动债权、担保债权和税收债权三种传统优先受偿权的顺序加以梳理,分析了三者存在的权利冲突问题,就此指出我国新破产法规定的不足,并提出了合理安排破产清偿顺序的建议。     

我国现行企业所得税与个人所得税的区别与衔接

文章阐述了我国现行的企业所得税和个人所得税之间的区别与衔接，预测了中国企业所得税和个人所得税发展的广阔前景。     

偷税罪行为探析

偷税罪行为是一种作为和不作为方式相结合的行为,其罪过的形式是直接故意。从内容上来分析,偷税罪有着五种不同的表现形式,要求偷税行为具有量的规定性,是一种结果犯。偷税罪的因果关系在不作为方式下具有特殊性,其不作为方式下的共同犯罪也有别于疏忽大意的失职行为。     

论追缴税款、加收滞纳金之行政行为的法律救济途径——以一起税务行政纠纷案件为例

追缴税款、加收滞纳金的行政行为不属于行政处罚或纳税争议,而可以被认为是行政机关违法要求履行义务的行为。对该行政行为的救济程序应当是“可复议可诉讼”——“对复议不服再起诉”的一般救济程序。《行政诉讼法》司法解释第33条第二款应被认为授予了当事人选择性的诉讼权利。