Now you're tax-exempt,now you're not: Property taxation of assisted living facilities

This research is motivated by a change in Florida that affected assisted living facilities (ALFs) by removing the property tax exemptions for those operated by nonprofit organizations. As such, this paper addresses two research questions: (1) Are there systematic differences between Florida's for-profit- and nonprofit-designated ALFs in terms of operations and service provision? (2) What was the impact, if any, of losing and regaining their property tax exemptions on the operations of Florida's nonprofit ALFs? We use data from the Florida Agency for Health Care Administration to conduct difference of means testing for-profit versus nonprofit ALFs, as well as annual financial data of each ALF property owners' IRS Form 990 from the National Center for Charitable Statistics Core Files and parcel-level property data from the state of Florida to conduct regression analysis using three different dependent variables measuring various components of nonprofit ALF operations. We find that nonprofit ALFs have greater legitimacy in service delivery than for-profits, as nonprofit ALFs have higher service capacity, quality, and variety than for-profit ALFs in Florida. In addition, property tax exemptions for nonprofit ALFs in Florida decrease total expenses and increase officer compensation.     

另一种视角--经济学观点下的国家责任--兼评《国家对国际不法行为的责任条款草案》有关规定

国家责任作为国际法的重要组成部分,一直是国际法学界争论不休的领域.2001年11月联合国国际法委员会第53届会议通过了<国家对国际不法行为的责任条款草案>,取得了具有某种突破性质的进展.以该草案为基础,从经济学的角度,结合法的理论,对国家责任构成及其免责事由作一些理性探思,并兼顾国际赔偿责任这一相关问题,主要目的在于论证它们作为法律责任承担机制的经济合理性.     

论格式免责条款的效力层次——兼谈《合同法》及其司法解释之间的矛盾及其协调

格式免责条款效力如何,合同法及其司法解释都有明确的规定。不过,这些规定之间大都相互冲突,矛盾重重。为了化解矛盾,有必要先区分格式条款提供方是否违反说明或提请注意义务。违反者应视为没有订入合同,若没有违反,则应区分4种不同情况而对效力进行规定。唯有如此,才能在格式免责条款上达成自由与公平的平衡。     

外资并购反垄断规制的国际协调

伴随经济全球化程度的不断加深,各国对资本要素流动的逐步开放,以外资并购为主要形式的第五次并购浪潮自1993年起一直方兴未艾。外资并购多是巨型跨国公司在两个或两个以上的国家进行的并购,其产生的影响不仅仅局限于一国之内,还会造成国际性市场垄断结构的形成。因此,一项跨国并购往往会成为多个国家反垄断法的规制对象,这就会导致各国在规制外资并购时发生冲突与对抗。如何解决此问题,是摆在各国面前的一道法律难题。本文试着从国际协调的角度对此问题予以探讨。     

特许经营在反垄断法上的豁免

从表面上看,特许经营所采用的分割销售市场、固定转售价格等措施违反了《反垄断法》的规定,但是其具有享受豁免的理论和法律理由。理论的理由在于特许经营本身作为一种商业模式,其发展仰仗于这些措施的采用;法律的理由在于《反垄断法》提供了多种豁免条件,可以适用于特许经营。但特许经营在反垄断法上的豁免存在例外,《反垄断法》调整特许经营应当谨慎并保持克制。     

外贸豁免制度的贸易保护功能研究

随着各国贸易保护战略的推进,反垄断法作为政府进行经济调控的工具,与贸易保护政策间的互动关系日益紧密。对外贸易反垄断豁免正是各国为满足贸易需求而普遍适用的竞争政策,它对于促进一国对外贸易发展、提高国际竞争力、保护国内产业利益具有特别的功能和效果,但其适用也受到限制。根据发达国家的有关立法和实践,我国《反垄断法》下的外贸豁免制度尚需完善,惟有如此方能确保其必要的贸易保护功能得以有效发挥。     

Three statutory regimes at impasse： ＂Reverse payments＂ in ＂pay-for-delay＂ settlement agreements between brand-name and generic drug companies

Antitrust authorities in both the United States and Europe have expressed deep concern over settlements of antitrust cases in the pharmaceutical sector, settlements involving ＂reverse payments＂ from plaintiffs to defendants, large sums paid by branded pharmaceutical companies to generic competitors in exchange for promises to stay offthe market. Such ＂pay-for-delay＂ settlements have proliferated in the United States since Federal Circuit Courts of Appeals have found them unproblematic despite the Federal Trade Commission＇s persistently strong position that they violate the antitrust laws. These cases arise at the intersection of three statutory regimes seeking to promote innovation, three clusters of doctrine and policy that have interacted only to reach impasse： the Patent Act, the 1984 amendment to the Food, Drug, and Cosmetic Act, and finally the Sherman Anti-Trust Act. Antitrust is a late comer to the fierce competition over patented drugs, competition that permeates the approval process in the Food ＆ Drug Administration [FDA], competition that is restrained by these pay-for-delay settlement agreements. To set the stage, we begin with the Patent Act and its relationship to the FDA approval process. The story of pay-for-delay settlements then proceeds to the settlement agreements and their antitrust implications. We conclude that the best solution in these antitrust cases would be adoption of the FTC＇s approach of presumptive illegality. Together with an amendment proposed to fix the food and drug act, the presumptive illegality of pay-for-delay settlements under the antitrust laws would make the market for pharmaceuticals more price competitive, open weak patents to serious challenge, and as a result save consumers billions of dollars annually without taking from branded drug companies legitimately earned incentives to engage in research and development.     

严格适用免除刑罚规定——兼谈对刑法第37条的理解

免除刑罚的适用必须遵循以犯罪事实为依据、以刑法规定为准绳的原则,正确选择多功能从宽量刑情节,充分考虑适用免除刑罚的必要性。刑法第37条是关于非刑罚处罚方法的概括规定,在不具有具体的免除刑罚情节的情况下,不宜直接依据该条规定对被告人免除刑罚,防止滥用自由裁量权。     

监狱执法人员免责机制初探

监狱作为维护社会稳定和政治延续的统治工具,一直默默地发挥着它不可或缺的功能。近年来一系列社会热门事件的发生,使监狱备受瞩目。尤其在信息公开透明且传播迅速的社会里,监狱的安全稳定也成为社会稳定的前提要件。监狱如何构建科学公正的监狱执法人员免责机制,则成为相关理论界与实务界人士共同关注的新视角。     

合同转让制度中权利义务责任的平衡观

合同转让包括合同权利的转让与合同义务的转让。合同债权转让不应以通知债务人为生效条件,以出让人与受让人达成转让合意为条件才符合合同法的基本原理,通知债务人是出让人转让债权的附随义务。在债权双重让与时,由于债权请求权属性与物权的不同,无法通过公示制度保护第三人利益,唯有强化受让人的注意义务才有助于实现当事人之间权益的平衡。合同义务的转让主要包括免责的债务承担与并存的债务承担,并存的债务承担在实务中的界定是较难把握的,免责的债务承担第三人承受移转债务负有给付义务。