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.     

Resource Extraction,Economic Growth,and the Climate Dilemma in Canada and Australia

Canada and Australia are two of the economic success stories of the last thirty years, enjoying rapid growth during the 1990s and 2000s and (unlike the UK and US) escaping the worst effects of the 2008 financial crisis. In both countries, however, economic growth has become highly dependent on commodities extraction, leaving them vulnerable to fluctuations in commodity prices, and imposing political constraints on tackling climate change. This article explores the economic and political challenges which the role of the natural resource sector has posed in Australia and Canada in recent years, and examines the contrasting ways in which Scott Morrison and Justin Trudeau’s governments deployed the climate issue in the two countries’ 2019 federal elections.     

The Catalytic Effect of IMF Lending: Evidence from Sectoral FDI Data

Our study contributes to the search for the elusive catalytic effect of International Monetary Fund (IMF) lending on inflows of foreign direct investment (FDI). Recent scholarship has found that the catalytic effect is conditional on political regime and program stringency. We contribute to this literature by developing and testing a theory which describes how the catalytic effect also varies by economic sector. This is a departure from existing studies, which have tended to focus on aggregate FDI flows after crises. Our findings corroborate previous research, which finds that in general IMF lending has a substantial and negative effect on FDI. However, we find that the negative effect is concentrated in sectors that are highly dependent on external capital and have low sunk costs in the host country. Our findings are robust to several alternative explanations common in IMF literature, namely the importance of IMF program design and the ability of governments to make credible commitments to reform. Substantively, our findings suggest that investors are more likely to use IMF lending as an escape hatch in countries where FDI is dependent on external capital and has low sunk costs.     

经济的知识化、知识的权力化与法律的知识化

知识经济已经成为新世纪经济发展和法律变革的时代主题 ,社会经济的知识化以及由此带来的知识的权力化 ,引起了构成法律基本要素的“理”即生产方式与“力”即国家权力的相应变化 ,进而引起了法律的知识化发展趋势 ,建立在知识基础上的法律更具有合法性 ,未来法治的重心应是加强知识的法律化和法律的知识化建设。     

坚定不移地坚持社会主义初级阶段的基本经济制度

社会主义初级阶段的基本经济制度是我们党对社会主义的长期实践的总结,是中国现阶段社会生产力发展的客观要求,必须坚持社会主义初级阶段的基本经济制度不动摇。     

银川会展经济发展问题研究——基于承办中阿经贸论坛的视角

银川会展经济发展水平是中阿经贸论坛成功举办的重要因素。概述银川会展经济的发展现状和前景,分析存在的主要问题,提出依托中阿经贸论坛大力发展银川会展经济的对策,促使银川成为西部核心会展城市。     

新农村视野下的新型农民合作经济组织发展研究

从国外的发展经验和我国的实际看,大力推进农业产业化,发展农民合作经济组织是实现农业现代化、建设社会主义新农村的最佳途径。     

行政相对人知情权的中国命运

行政相对人知情权是民主政治的重要组成部分 ,是防止行政权力腐败的有力措施 ,也是市场经济体制的必要要求。在“官本位”传统十分严重的中国 ,目前行政相对人知情权在理论和实践上均与世界发达国家差距甚远。笔者从知情权概念和价值入手 ,分析了我国行政相对人知情权制度发展滞后的历史成因 ,并为我国行政相对人知情权的完善提出了一些建议和意见。     

基于能耗的碳排放研究

粗放式经济的发展导致高强度的碳排放,面对全球气候变化的严峻形势,低碳经济给出了一条可持续的发展之路。我国是一个人口大国,经济发展规模较大加上经济结构不合理,导致能耗高、碳排放强度大,为了减少碳排放,应对气候变暖的危机,我们必须走低碳经济之路,国家要开征碳税,引导合理的能源消费,由粗放型经济向集约型的低碳经济转变,调整产业结构,优化能源消费结构,提高能源的最终利用效率,从而达到经济效益和环境效益的＂双赢＂。     

经济转轨后的波兰经济

20世纪,波兰进行了政治和经济上的一系列变革,包括私有化、劳动力市场、对外贸易、外国直接投资等四方面,这种转轨总体方向是市场化,民主化,融入世界经济,加入欧盟。波兰的经济转轨过程相对于其他东欧国家是比较成功的,但失业率过高和对外贸易赤字过大等问题仍是波兰经济发展的主要矛盾。