A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule

This paper reviews the existing literature on consumer credit reporting, the most extensively used instrument to overcome information asymmetry and adverse selection problems in credit markets. Despite the copious literature in economics and some research in regulatory policy, the legal community has paid almost no attention to the legal framework of consumer credit information systems, specially within the context of the European Union. Studies on the topic, however, seem particularly relevant in view of the establishment of a single market for consumer credit. This article ultimately calls for further legal research to address consumer protection concerns and inform future legislation.      

The evolution of European legal integration

This article contributes to the development of theories on European integration by testing and exploring statistical models on the long-term development of legislative activity of the European Commission. Drawing on legal information gained from the European Union’s PreLex database and analyzing it with the help of statistical analyses, we map out growth patterns of EU law between 1976 and 2003. We construct time-series models and models based on non-linear regression. While the performance of models based on the traditional theoretical approaches, intergovernmentalism and neo-functionalism, is rather poor, the analysis suggests that nonlinear dynamic models might be an interesting avenue for future conceptualizations of the EU integration process. This article is based on a paper presented at the ECPR Standing Group on the European Union Second Pan-European Conference on EU Politics, “Implications of a Wider Europe: Politics, Institutions and Diversity”, 24–26 June 2004, Bologna, Italy. We would like to thank the seminar participants for useful comments.     

乐观主义、风险与法制现代化——评公丕祥《法制现代化的理论逻辑》

作为"法制现代化"论说的代表之作,《法制现代化的理论逻辑》一书存在着法制乐观主义倾向。无论其思想来源,对传统与现代性的看法,以及对人性改造的主张等,都带有乐观主义倾向。这种乐观主义的理论盲点集中体现在其忽视了对风险的认识。因此,需要检讨法制现代化的基本立场,对其注入社会危机、风险等理论元素。     

中国现代性法学话语的时空坐标

中国现代性法学话语的时间坐标,应当着眼于“后礼法”这样一个关节点。在“后礼法”时代,既要认真对待“礼法”时代之“礼”在“后礼法”时代的历史遗留物,更要积极应对“后礼法”时代本身对于中国法学提出的挑战。中国现代性法学话语的空间坐标,应当从“中国与西方”这种传统的法学空间图式,转换到“中国与世界”这一新的法学图式中来。在传统的“中国与西方”图式中,现代性的中国法学话语主要是由西方法学来定义的,在“中国与世界”图式中,现代性的中国法学话语主要是由世界法学来定义的。通过建构中国现代性法学话语的时空坐标,有助于中国法学树立起自我意识与自主观念,承担起为世界法学做出“中国贡献”的责任。     

认真对待中国反思性法制现代化

2006年,两位学者提出了中国反思性法制现代化观点。这种新观点可能受制于一种“新的西方现代化范式”的支配。西方现代性理论和法律范式转换理论并不能直接嫁接到中国法制现代化理论上。如何在当下中国的反思性法制现代化观点基础上,建构真正具有中国立场和中国品格的自反/反思性法制现代化理论,是需要学界认真对待的理论问题。     

对作为行政诉讼“通道”的功能性概念的再认识

鉴于目前学界对具体行政行为概念的诸多歧义 ,有必要对这一作为行政诉讼“通道”的功能性概念重新命名。借鉴德国的行政处分概念 ,可将“具体行政行为”称为“行政处理决定”或“行政处理行为” ,以完善我国的行政诉讼制度     

企业改制中资产评估的法律问题探析

我国目前资产评估法律环境有待完善,资产评估相关法律体系还没有建立起来。企业改制中资产评估主要遵守的是《国有资产评估管理办法》,不能满足资产评估业发展的需要。评估法律规范实质上是法律规范在评估中的具体应用,即评估法律规范是指由国家立法机构或国家行政机关依法制定的,是评估人员必须实施的行为规则,其最终目标是调整评估法律关系。     

法国行政判例制度及其借鉴

法国具有成文法传统,普通法院法官断案原则上以成文法为依据,判例没有当然的拘束力。唯独在行政法领域,法国很早就建立了行政判例制度,最高行政法院的判例具有当然的拘束力。行政判例在法国行政诉讼中发挥了巨大的作用,极大地提升了行政法院的公信力,法国行政诉讼制度至今亦为世界所尊崇。就我国行政立法与行政审判的现状而言,迫切需要建立行政判例制度,法国行政判例制度对我国具有一定的借鉴意义。     

颅脑损伤患者智能和记忆损害的相关因素研究

目的探讨交通事故所致颅脑损伤伤者的智能和记忆损害及相关因素。方法 统计分析成都市1999年1月1日至2001年12月31日间因交通事故造成颅脑损伤的652例伤者的心理测验、脑电图及脑影像学资料。结果研究组平均智商为77.85±15.97,27.9％的伤者智商低于70;51.9％的记忆商低于51。智力损害与文化程度、左颞叶损伤、≥3个脑叶损伤以及脑电图异常明显相关;记忆损害与文化程度、损伤和鉴定检查的间隔时间、脑于损伤、左颞叶损伤、脑电图异常明显相关。结论交通事故造成颅脑损伤的伤者多有不同程度的智力和记忆损害,且与左颞叶损伤、脑电图异常、文化程度、脑干损伤等因素有关。     

Error minimization and deterrence in agency control

In the presented oversight model, in which a regulatory agency may collude with regulatees, a watchdog organization may scrutinize the agency’s decision-making and find evidence speaking for collusive behavior. Found evidence is of a specific, stochastic quality. Courts will overturn the administrative decision when the evidence presented in court exceeds a minimum quality standard set by the political principal. Lowering the quality standard increases the odds of finding evidence of sufficient quality and, hence, leads to increasing collusion deterrence and to a lower probability of acquitting collusive administrators (type I error), but also to a higher probability of convicting an innocent administrator (type II error). It is shown that, when welfare-maximization gives rise to an interior solution, the welfare-maximizing standard of evidence is lower than the one that merely minimizes the costs of legal errors without taking deterrence costs into account, but will imply incomplete deterrence. However, conditions can and will be identified under which both error cost minimization and complete deterrence coincide with welfare-maximization.