公共财政与财税法律制度的构建

公共财政是构建财税法律制度的基石。公共财政的核心,是满足社会公共之需要,其本质是纳税人有权在国家经济活动中参与决策、参与管理、参与监督。推进和完善财税法律制度建设,应当重视财政民主、财政法定、财政平等、财政健全等原则,从而实现财税法律制度的和谐。     

A Critical Point For Europe

正China tries to give a hand as the euro zone struggles on the verge of collapse Greece,the first European country to fall into debt trouble,is faced with a painful decision on whether to stay in the euro zone.At present,the country is suffering the heavy blow of a triple crisis- sovereign debt,social problems and political uncertainty.There are no regulations on how a member     

Are Overlapping Local Governments Competing With Each Other When Issuing Debt?

Local public services are produced through various overlapping jurisdictions. This study examines how the issuance of municipal general obligation bonds is affected by the tax policies of overlapping local governments. The findings challenge the hypothesis that the shared tax base would be overused in a common-pool resource scenario. Instead, the empirical results show that the issuance of general obligation bonds is more likely in jurisdictions where counties and school districts make more intensive use of the property tax. These findings highlight the importance of the signals local governments receive from their overlapping neighbors regarding voters’ demand for additional public spending.     

财政市场、土地资本化与异质性城市化

在以政府为主导的城市化进程中,土地财政成为了地方政府“经营城市”的重要手段。我国土地财政规模大、比例高,其形成不仅源于地方政府财权、事权不对等和地区之间、官员之间的竞争,究其质里,则是政府实现财政市场目标的行为投射。地方政府融资平台也基于相同的逻辑生成,帮助实现了土地财政的本质——资本化,弥补了地方政府的财政缺额。但是,土地的资本化提高了城市化成本,衍生出异质性,形成了空间与人口的矛盾,积累了凝结在城市中的金融、社会和道德风险,亟需引起重视。     

The No‐men of England: The Geordie Revolt that Defeated the Scotland and Wales Bill in 1977

The Scotland and Wales Acts 1978 failed on multiple criteria. Although devolution of powers to Scotland and Wales was a principal policy of the Labour governments in office from 1974 to 1979, it was defeated in a guillotine vote in 1977. That defeat was orchestrated by the leaders of Tyne & Wear County Council, angry that a government of their own party was apparently neglecting their region in favour of Scotland. The project was rescued in two separate bills, but a further rebel amendment inserted a minimum assent condition in the required referendums. The people of Wales rejected the devolution they were offered. The people of Scotland accepted it, but by a margin that failed to cross the threshold. The resulting vote of confidence brought down the Labour government in March 1979. The role of Tyne & Wear County Council in killing the first bill has never been fully acknowledged. The lessons of the story for current devolution policy are explored. If the UK remains a single country, any policy for tax transfers must be fair to the English as well as to the people of the other three territories.     

Fiscal Consolidation and Australia's Public Debt

Australia has experienced one of the fastest growing public debt levels in the world post‐Global Financial Crisis due to a series of large federal budget deficits driven by high government spending. In this paper we examine the balance sheet implications of this escalating public debt, before proposing some macro‐fiscal objectives for determining its sustainable level. These objectives are to (i) restore the federal government's solvency; (ii) eliminate foreign public debt; and (iii) achieve budgetary balance over the business cycle. Empirically, we first examine how much fiscal consolidation is required for debt stabilisation at current levels, before considering what sized budget balances are needed to achieve the target debt to GDP ratios consistent with the proposed objectives. The results show that no target debt to GDP level consistent with the optimal levels will be met on current fiscal settings in the medium term. This implies significantly greater fiscal consolidation is required to minimise future fiscal risk.     

公安民警在职培训存在的问题及对策

当前,公安民警在职培训中存在着教育培训缺少整体规划、重视程度不够、教学内容与实际脱节、缺少约束机制等问题,从而影响了民警在职培训的质量。必须针对存在的问题,采取切实有效的措施予以解决。     

韩国国家安全与表达自由案例研究

国家安全与表达自由之间的冲突是每一个国家在任何一个历史阶段均必须直面的重大问题。韩国专制主义盛行的20世纪60年代至90年代中期所涉及的“国家安全与表达自由”典型司法案例反映了韩国普通法院及宪法法院在衡平这两者价值间冲突的立场变迁及韩国法院在维护人权和促进韩国民主与法制发展中所扮演的角色,可为中国学界在“国家安全与表达自由”这样复杂而又棘手的问题上,提供些许可借鉴的外域经验。     

Forensic Performance Analysis of Load‐Limiting Devices in Automotive Seat Belt Retractors

The introduction of frontal airbags and seatbelt pretensioners for front seat occupants provided an opportunity to address injuries caused by seatbelt loading by introducing load‐limiters, which were intended to reduce belt loading while maintaining proper restraint. Investigation and forensic analysis of real‐world crashes identified that the implementation of these devices, in some circumstances, increased the potential of injury. This paper focuses on the trade‐offs of load‐limiters, that is, the reduction loading to the occupant versus the corresponding increase in seatbelt webbing and occupant movement. If the additional webbing introduced is not controlled, the risk of injury to the occupant is increased and could result in more frequent and severe injuries rather than a reduction. This paper quantifies the webbing introduced by load‐limiter activation through forensic analysis of the seatbelt involved in real‐world crashes and testing and assesses its effect on the injuries sustained by the occupant.     

论司法能动的道德风险——道德权利语境下的比较性诠释

在维护道德权利上,司法克制主义与司法能动主义立场各有其理,但分歧并非不可调和,司法哲学上的主流与非主流之分以及两者互补关系的定位不容忽视。从司法主体、司法正义、守法道德义务和道德约束机制四个角度比较分析,两种立场所产生的道德风险也自不同,道德风险也有共性风险与个性风险之分。