Reengineering the Child Support Scheme: An Australian Perspective on the British Government's Proposals

After years of problems with the Child Support Scheme in Britain, the Government has decided to attempt reform again, less than four years after a previous major change was implemented in 2003. The author evaluates these reform proposals, drawing upon his experience in leading a recent major review of child support policy in Australia. While many of the reform measures offer a sensible way forward for child support policy, Britain risks going backwards in terms of community acceptance of the child support obligation. The Government needs to consider the likely impact of its policy settings on private agreements about child support. Ways are proposed both to protect the Treasury and to promote the wellbeing of children by adopting different policy settings that ensure the resident parent has an incentive to bargain for the level of child support required by the new formula. The new formula itself is evaluated in the light of the international research on the costs of children. Ways are also suggested for developing a co-ordinated approach across government to the provision of support services for parents who do not live together.     

台湾威权政体的转型:策略互动成本计算与理性选择

台湾威权政体的转型是各种政治行为主体之间策略互动的结果 ,是执政党领导人在内外部环境变化所造成的压力下 ,基于对转型成本的计算作出的“理性”策略选择。其动机 ,在蒋经国时期是为了维持国民党的执政优势 ;在李登辉时期则是为合法化和扩张其个人的权力和权威 ,以及实现其“台独”的理念     

商誉评价偏差的权利配置与救济

商家通常认为消费者关于商誉的评价偏差侵害了其合法权益,往往诉诸法律,与消费者对簿公堂。司法实践中常以商誉评价是否失实作为判断侵权与否的绳矩,而忽略消费者的主观心理状态。在无确凿证据证明消费者存有恶意的情况下,应倾向于保护表达自由,以降低交易成本,促进交易。而商家则可通过更有效的模式实现商誉救济。     

论跨界环境损害责任的确定因素

跨界环境损害的通常含义是指跨过国家边界线的物理存在或溢出造成的损害。污染方责任的确定首先应该考虑直接决定污染的因素,包括预防措施及恢复原状的成本和合理反应措施的费用。前者指符合成本效益的费用,即建立和维持集体行动制度的成本。后者是在确定这样的救济时,核心问题应该是合理和谨慎的主权国家或其代理人为减轻污染造成的损害而将采取的步骤,并同时注意技术可行性、有害的负作用以及这种再生过程的兼容性或其重叠性,以及在多大程度上这种努力超出了某一点变得多余或过于昂贵。其次需要考虑的是间接决定污染的因素,包括人身、财产与环境的损害。另外,在判断受害国的哪些损害应由加害国承担赔偿责任的问题上,需要考虑的另外一种情况是损害不是单纯由不法行为引起的,而是由并存的原因引起的。还有一个促成损害的问题需要考虑。     

论内幕交易、泄露内幕信息罪中“非法获取人员”的认定——美国法的“信息泄露理论”与“盗用理论”在中国的适用

中国法将内幕交易、泄露内幕信息罪的主体规定为知情人员与非法获取人员,而关于非法获取人员的范围与认定标准等都欠缺详细的规定。依据立法规定,并参照外国法理论,非法获取人员应是指除内幕人员外,可以凭借与发行公司或内幕人员的关系而非法获得内幕信息的人员,或者利用非法手段取得内幕信息的人员。对非法知情人员,美国判例则创制出了＂信息泄露理论＂与＂盗用理论＂以规制该类人员的内幕交易责任。对内幕人员的配偶与直系血亲,中国法应明文规定其相关责任,并利用＂信息泄露理论＂进行规制,而对其他以非法手段获知内幕信息的人员,则不妨适用＂盗用理论＂以进行惩治。     

地方招商引资财政扶持政策的几点思考

财政扶持政策是当前地方在招商引资过程中比较常见的形式。地方政府对招商引资的企业进行财政支持虽然为企业提供了资金便利,也为其创造了良好的投资环境,但其带来的财政收支虚增等问题和危害也不容忽视。应对之策,是树立正确的政绩观,改进干部考核机制;完善监督机制,加强督查力度;转变政府职能,明确政府定位;明确招商责任,加强跟踪落实;改善投资环境,提高人员素质等。     

税法的交易定性理论

交易定性在税法分析中占有举足轻重的地位。交易定性围绕认定纳税主体、税收客体的有无、定性和量化以及由此延伸的税收管辖权等税企争议的关键环节展开。在单一合约交易,法律关系与交易定性具有同一性,税法与私法呈协调与融合状态;在复合交易、"名—形"冲突或"名—实"冲突的虚假交易,合同性质与交易定性分道扬镳,税法与私法呈现冲突与龃龉。实务中,交易定性应从行为和所得主体的"名—实"冲突或"形—实"冲突、"法律关系"和"交易定性"的协调与冲突、税收客体的"定性"与"定量"的决定关系中来把握,凸显税收活动的法律属性、交易定性与法律关系的辩证关系和税法追求实质正义的精神气质。     

仲裁费用的追偿——The “VAKIS T“一案

论述了有关仲裁费用追偿的问题。1996年的英国仲裁法规定胜诉方仅在四种情况下可以追回仲裁费用,而在系列仲裁中能否追偿仲裁费用则有一定的争议。结合“VAKIS T”一案,讨论了可以追偿系列仲裁中的仲裁费用的情形,并对合并仲裁和同步仲裁加以区分,最后针对无法追偿的仲裁费用提出了相应的解决方法。     

市场经济与交易信用

交易信用是市场经济体系的重要构成内容,交易信用既是创造商机的工具,又是制造风险的源头。信用的稀缺程度决定着交易双方对信用的利用水平,因此,建立和完善适用于我国的市场经济信用体系是净化流通环境和促进经济发展的必然。     

The Wasted Costs Jurisdiction

The wasted costs jurisdiction is flawed for six reasons, based on an analysis of all reported cases in the last nine years and five years of statistics provided by the Bar Mutual Insurance Fund Limited, and despite the guidance laid down by the Court of Appeal in Ridehalgh v Horsefield [1994] Ch 205. First, it is very costly proportionate to the amount recovered. Secondly, judges can initiate a wasted costs enquiry, which is unfair and even more disproportionately costly. Thirdly, it is procedurally complex. Fourthly, it is unpredictable whether the client will waive privilege, and what the consequences will be whether or not privilege is waived. Fifthly, it is not possible for solicitors and barristers to make contribution claims against each other. Sixthly, it is mostly used against lawyers representing legally aided litigants from whom costs cannot be recovered.