Allocative or Distributive Aims of Income Taxation?

Relations of income tax legislation and economic development are traditional subjects of German public finance. Reginald Hansen's book (1996) on practical consequences of the “Methodenstreit” for income taxation is considered under three aspects: history of economic thought, tax-systems and aims of income taxation. The introduction is followed by four paragraphs: 1. Long-term views of income taxation, 2. Reginald Hansen's comments on income taxation in Germany, 3. From Schmoller and Wagner to the modern German type of income taxation, 4. “Ability to pay,” “Pay as you use” or what else? The article demonstrates progressive and restrictive results of the long-term view focusing on the evaluation of income taxation principles.     

A CONSUMER-WELFARE APPROACH TO NETWORK NEUTRALITY REGULATION OF THE INTERNET

"Network neutrality" is the shorthand for a proposed regimeof economic regulation for the Internet. Because of the trendto deliver traditional telecommunications services, as wellas new forms of content and applications, by Internet protocol(IP), a regime of network neutrality regulation would displaceor subordinate a substantial portion of existing telecommunicationsregulation. If the United States adopts network neutrality regulation,other industrialized nations probably will soon follow. As aresult of their investment to create next-generation broadbandnetworks, network operators have the ability to innovate insidethe network by offering both senders and receivers of informationgreater bandwidth and prioritization of delivery. Network neutralityregulation would, among other things, prevent providers of broadbandInternet access service (such as digital subscriber line (DSL)or cable modem service) from offering a guaranteed, expediteddelivery speed in return for the payment of a fee. The practicaleffect of banning such differential pricing (called "accesstiering" by its critics) would be to prevent the pricing ofaccess to content or applications providers according to priorityof delivery. To the extent that an advertiser of a good or servicewould be willing to contract with a network operator for advertisingspace on the network operator's affiliated content, anotherpractical effect of network neutrality regulation would be toerect a barrier to vertical integration of network operatorsinto advertising-based business models that could supplementor replace revenues earned from their existing usage-based businessmodels. Moreover, by making end-users pay for the full costof broadband access, network neutrality regulation would denybroadband access to the large number of consumers who wouldnot be able to afford, or who would not have a willingness topay for, what would otherwise be less expensive access. Forexample, Google is planning to offer broadband access to end-usersfor free in San Francisco by charging other content providersfor advertising. This product offering is evidently predicatedon the belief that many end-users demand discounted or freebroadband access that is paid for by parties other than themselves.Proponents of network neutrality regulation argue that suchrestrictions on the pricing policies of network operators arenecessary to preserve innovation on the edges of the network,as opposed to innovation within the network. However, recognizingthat network congestion and real-time applications demand somedifferential pricing according to bandwidth or priority, proponentsof network neutrality regulation would allow broadband Internetaccess providers to charge higher prices to end-users (but notcontent or applications providers) who consume more bandwidthor who seek priority delivery of certain traffic. Thus, thedebate over network neutrality is essentially a debate overhow best to finance the construction and maintenance of a broadbandnetwork in a two-sided market in which senders and receivershave additive demand for the delivery of a given piece of information—andhence additive willingness to pay. Well-established tools ofRamsey pricing from regulatory economics can shed light on whethernetwork congestion and recovery of sunk investment in infrastructureare best addressed by charging providers of content and applications,broadband users, or both for expedited delivery. Apart fromthis pricing problem, an analytically simpler component of proposednetwork neutrality regulation would prohibit a network operatorfrom denying its users access to certain websites and Internetapplications, such as voice over Internet protocol (VoIP). Althoughsome instances of blocking of VoIP have been reported, suchconduct is not a serious risk to competition. To address thisconcern, I analyze whether market forces (that is, competitionamong access providers) and existing regulatory structures aresufficient to protect broadband users. I conclude that economicwelfare would be maximized by allowing access providers to differentiateservices vis-à-vis providers of content and applicationsin value-enhancing ways and by relying on existing legal regimesto protect consumers against the exercise of market power, shouldit exist.     

Mothers on Trial: Discourses of Cot Death and Munchausen’s Syndrome by Proxy

This article explores some of the issues raised by Munchausens Syndrome by Proxy (MSbP) and the relationship between medicine and law, specifically the discourses which feature in the courtroom portraying motherhood and expectations of parenting. These discourses are often hidden yet play a determining role in prosecutions for alleged maltreatment of children involving medically unexplained infant death syndrome. We offer a critique of MSbP and seek to unveil the assumptions about mothers, the parent predominantly affected by the diagnosis, and mothering that underlie the association of women accused of deliberating harming their children. We suggest such insights are valuable because although the syndrome has never acquired a clear medical or legal definition, it has had repeated appearances in the literature and courtroom over the last 25 years and has more recently attracted attention from government, health care practitioners, academics and the media. We explore these issues through an examination of two recent Court of Appeal decisions in England: those of Sally Clark and Angela Cannings.     

加入WTO后的高校行政管理干部队伍建设

探讨了在加入WT0后,我国高等教育面临的机遇与挑战,分析了当前高校行政管理干部队伍的现状及存在的问题,讨论了在新世纪的新形势下,高校行政管理干部应具有的各项素质,并就加强高校行政管理干部队伍建设提出了具体的措施。     

Mutual and Self Perceptions of Opposing Advocacy Coalitions: Devil Shift and Angel Shift in a German Policy Subsystem

In political conflicts, actors tend to assume that opponents behave maliciously. This phenomena is part of the “devil shift,” which was introduced in advocacy coalition framework research. We present a multivariate analysis of the perceptions of motives and actions of opposing coalitions in a political conflict and thereby analyze a major dimension of the “devil shift” and of its antonym “angel shift.” The conflict concerning the German infrastructure project Stuttgart 21 serves as a case study. We show that the radicalness of policy‐specific beliefs is the most important predictor for the intensity of mutual misperception in the researched conflict. The results further point to a more systematic inclusion of an actor's deep normative core beliefs in future analyses of distorted perception. Another central finding relates to the importance of the personal environment: actors in the subsystem share the same policy core beliefs with the majority of people in their personal environment.     

选择性单位点PCR检测在案件中的应用

采用以DIS80为首选位点初检,再行STR位点扩增、检测的方法.在涉及大量嫌疑人排查的重大犯罪案件中,充分发挥出DNA-PCR快速、准确排查、认定犯罪嫌疑人的作用.DIS80位点排除率达90%以上,HU-MACTBP_2,AluVpA,TH01,TPOX位点同一认定平均偶合率低于1.5×10~(-8).     

Senior Executives' Political Connections and Corporate Environmental Behavior—Empirical Research From the Chinese A‐Share Market

This thesis analyzed the cross‐section data of 630 non‐financial listed enterprises and adopts a logit model to estimate the relationships between political relations and corporate environmental behavior. The paper also adopts an ordered logit method to estimate the marginal impact of political connections to enterprises’ disclosure of information on environment and sustainable development. Through analysis, this thesis found that political connections lower the probability for enterprises to disclose information on environment and sustainable development. With the Level III scoring method, this article classified the performances of disclosing corporate environmental information into three levels. It is found that corporate political connections increase the probability for enterprises not to disclose any environmental information and lower the probability for enterprises to refer to GRI Sustainability Reporting Guidelines.     

A Song of Policy Incongruence: The Missing Choir of Consumer Preferences in GMO‐Labeling Policy Outcomes

This article focuses on the degree of policy congruence, and by extension policy responsiveness, of U.S. federal‐ and state‐level GMO labeling laws from 2011–2016. Utilizing consumer survey data, evidence overwhelmingly demonstrates consumers prefer clear text‐based indication if food products contain genetically modified ingredients. However, the federal law adopted in 2016 mandates GMO labeling but with exceptions permitted to clear on‐package text labeling. The results of this study demonstrate that consumer preferences were not adequately represented at the federal level and were misaligned with state policy activities as captured in the aggregate outcome. State legislatures were actively proposing mandatory legislation with only a few cases of success, which did not adequately represent the wishes of the people. Given the misalignment and overall policy incongruence, the consequences of pending federal law are discussed in light of why the voices of the consumer choir were not heard by lawmakers.     

Local Renewable Energy Initiatives in Germany and Japan in a Changing National Policy Environment

Our article explores the contribution of local initiatives to the creation of path dependencies for energy transition in Germany and Japan in the face of resistance from entrenched incumbents at the national level. We use a process‐tracing methodology based partly on interviews with local participants. In particular, we explore the role of local initiatives in securing “socio‐political space” for the expansion of renewable energy (RE) and in embedding themselves in “ecosystems” of public and private institutions. German energy activists were more successful than their Japanese counterparts in expanding this space and creating positive feedback in part because they were able to build horizontal networks that anchored the energy transition firmly in local communities. Although problems with grid technology have led to retrenchment in both cases, Japanese activists' reliance on vertical networks has limited their ability to weather a backlash from national government and utility actors. Our study demonstrates the interaction of political, economic/technological, and legitimation paths to energy transition and highlights the importance of the latter two.