An overview: A new era of tax enforcement – from “big stick” to responsive regulation

Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance.     

The influence of foreign direct investment on contracting confidence in developing countries

This paper examines whether foreign direct investment (FDI) influences confidence in commercial contracts in developing countries. While the research on how host countries’ policy environments encourage FDI inflows has flourished, scholars have paid less attention to how the policy environment and local actors’ beliefs might, in turn, be affected by FDI. This is surprising because multinational enterprises are well‐recognized political and economic actors across the world. We expect that their increasing economic salience will influence the policy environments in which they function. By employing an innovative measure of property rights protection – contract‐intensive money – we examine how foreign direct investment influences host countries’ contract‐intensive money ratio in a large panel time series of both developed and developing countries from 1980 to 2002. Our analysis suggests that higher levels of FDI inflows are associated with greater confidence in commercial contracts and, by extension, the protection of property rights in developing countries.     

副猪嗜血杆菌抗体间接血凝检测方法的建立及应用

将副猪嗜血杆菌(Haemophilus parasuis,HPS)血清型4、5型分离菌株经超声波破碎处理后的产物致敏醛化红细胞,建立了检测HPS抗体的间接血凝试验方法。最适反应条件为绵羊红细胞30℃醛化5 h,4、5型菌株浓缩抗原以1∶8稀释致敏红细胞。免疫猪2周后检出率达89%。对15种HPS血清型阳性血清进行检测,结果均为阳性;对猪瘟病毒、口蹄疫病毒、猪圆环病毒、猪细小病毒、猪伪狂犬病病毒、猪生殖与呼吸综合征病毒、猪肺炎支原体、猪链球菌、猪肺疫巴氏杆菌、Ⅰ相支气管败血波氏杆菌及胸膜肺炎放线杆菌阳性血清进行检测,结果均为阴性。敏感性为琼脂扩散试验的16倍。对1 665份猪血清进行检测,阳性率为47.1%。结果表明,该方法敏感性较高,特异性强,重复性好,可用于疫苗免疫后抗体水平的检测及副猪嗜血杆菌的流行病学调查。     

论法之难行之源

法之难行已是中国法律实际生活的显豁病症。二十年来产生数以百千万计的法律、法规和规章 ,但绝大多数难以实行。法之难行的病症不愈 ,法治国家建设和寄托于斯的其他事业 ,都将难能制胜或无以为继。为此需要探清法之难行的根源 ,以明救治之策。难行之根源出在立法、行政、司法、法学研究、历史传统等多方面。救治中国法之难行之症 ,需要察源下药。     

对一起美容非法行医案件的思考

生活美容机构开展医学美容业务存在着监管难题,如在执法调查及行政处罚过程中,违法主体认定、证据收集、法律适用等关键环节都存在着诸多问题。作者通过对一起未经批准在生活美容店开展医学美容的行政处罚案例的讨论,探讨非法行医案件调查取证的难点,剖析案件查处过程中违法主体、违法事实认定及法律适用等问题,提出对此类执法工作的相关建议。     

人身死亡损害赔偿立法探析

人身死亡损害赔偿关系到受害人生命权的体现和间接受害人财产权和精神损害请求权的实现。合理的赔偿制度是实现受害人权利的基础。中国人身死亡损害赔偿立法应反映法律公平公正价值,符合中国国情。     

罚金刑执行难的原因与对策

罚金刑执行难是司法实践面临的一个普遍问题。其立法根源在于刑法总则所确定的罚金刑适用根据的单一性,刑法分则关于具体犯罪适用罚金刑规定的僵化性;其司法原因在于罚金刑的判决具有盲目性,罚金刑的执行主体不够具体。从立法上讲,应完善刑法总则关于确定罚金数额根据的规定,改进刑法分则关于具体犯罪适用罚金刑的规定,同时增设罚金易科制度;就司法而言,应摒弃罚金刑适用的盲目性,并统一罚金刑的执行机构。     

论警察执法权益的刑法保护

面临日益增多的暴力袭警事件,必须加强刑事立法,使警察的执法权益得到根本性的保障.在刑法总则排除社会危害性行为的内容中增设依法履行职务的行为;在刑法分则中增设有关袭警犯罪的内容,以加强对警察执法权益的刑法保护.     

暴力袭警的成因及对策研究

从大量的数据研究和对一线民警的实际调查来看,公安民警遭受暴力袭击的原因是多方面的。为此,公安机关和广大一线民警必须转变执法理念,加大警务实战训练力度,进一步强化警务保障机制,提高执法规范和防范意识,最大限度地减少伤亡。     

促进罪犯回归社会：英国的实践

促进罪犯重新融入社会是当代英国的重要刑罚目标。为此,立法上规定有监禁刑与半监禁刑,监禁刑执行中规定有刑期管理、家庭监视等制度。这对我国不无借鉴意义。