Reforming Greece’s Tax Administration during the Financial Crisis: The Paradox of Power Asymmetry

ABSTRACT

This article examines the depoliticisation of Greece’s tax administration under the post-2010 bailout agreements in light of three alternative models of domestic change. It shows that one model (external incentives model that is based on power asymmetry) accounts for the direction of the reform but not how far the reform ended up going. There is little evidence in support of the second model (social learning) because of the absence of genuine programme ownership and evidence in support of the third model (lesson-drawing) is limited to the diagnosis of the problem. The final outcome was unintentionally shaped by key choices made by Greek governments in line with the literature on conditionality.     

The wage share and government job creation in Sweden, 1900–2016

ABSTRACT

This investigation explores the long-run relationship between the wage share in the non-construction private sector and government efforts to create jobs in public services and construction of infrastructure and houses, in Sweden in 1900 to 2016. In the present article, it is argued that the creation of employment with generous wages by the Swedish government has increased the bargaining power of workers outside of these sectors, thus raising the wage share, up to about 1980. Correspondingly, retrenchment from such policy has been detrimental for the wage share in recent decades. This argument is supported by the results of cointegration tests, estimation of long-run and short-run, speed of adjustment, coefficients, as well as by Impulse-response functions. While government consumption is often found to be an important determinant for the wage share, earlier research has neglected the full labor market effect of government job creation associated with an expansion of the welfare state. Sweden is an ideal case for studying the impact of welfare policy on the wage share, since it has been one of the most extensive welfare states and simultaneously has been one of the most egalitarian countries in the world.     

V.A.T., Taxation and Prostitution: Feminist Perspectives on Polok

Debates concerning the taxation of prostitution have occurred in taxation law and in feminist literature. This article will integrate the case of Polok v. C.E.C. [2002] E.W.H.C, 156; [2002] S.T.C. 361, within the feminist legal canon. The case is discussed in the context of the argument of the European doctrine of fiscal neutrality, which dictates that, regardless of legality as amongst member states, if an activity is levied to V.A.T. in one member state, V.A.T. should be levied on it in all member states. The doctrine of sovereignty accepts the possibility that the integrity of the V.A.T. system may be compromised by the levying of tax on illegal activities, in terms of the cooperation between tax and other aspects of the U.K.’s legal system. European law, feminist law, commodification and the marketplace are all considered within the context of these principles. The article also considers the place of Polok within standard feminist texts on prostitution. Different paradigms of prostitution define different aspects of prostitution as ‘problems’, and the article considers the implications within a feminist reconstruction of Polok of this. The article suggests that the challenge for a feminist analysis of Polok is to remain within the realm of European tax and competition law, and to render the perspective of the employees of the Polok taxpayers part of the substance of the deliberations of the case.     

农村税费改革必须突破“黄宗羲定律”的怪圈

在中国历史上,多次税费改革最终都没有解决好乱收费、滥收费这一顽症,始终徘徊在"黄宗羲定律"的怪圈中.农村税费改革是农村改革的核心和关键,确保改革突破"黄宗羲定律"怪圈,首先要完善财税体制,尽快在全国范围内取消农业特产税,也要改变农村税费"孤军深入"的困境,形成农村税费改革与其它相关改革良性互动的局面.     

关于"三农"问题的理论思考

只有改变原有的增长机制和发展模式,调整国民收入再分配格局,转换政府的职能,改革农村的治理结构,确立促进农村经济、社会、政治、文化综合发展的科学的发展观,并辅之以切实可行的政策措施,"三农"问题才能得到根本解决.     

HLA-DRB1基因分型芯片的法医物证学应用价值研究

目的对HLA-DRB1基因分型芯片在个体识别中的应用价值进行研究。方法根据HLA-DRB1基因座不同等位基因的独特序列设计探针,制成分型芯片。将待测样品DNA用末端标记了CY5的引物进行PCR扩增,产物与芯片进行杂交,根据杂交产生的荧光信号值确定样品在HLA-DRB1位点的基因型。将这一方法应用于561份样本的HLA-DRB1基因分型,根据基因型分布统计分析其法医学应用价值。同时,进行了家系调查和方法灵敏度分析,并应用于部分案例。结果利用微量检材,HLA-DRB1基因芯片可检测DRB1位点等位基因26个,基因型的分布符合Hardy-Weinberg平衡定律,该位点的观察杂合度(Ho)为0.888,期望杂合度(He)为0.902,多态信息含量(PIC)为0.893,平均非父排除率(PE)为0.801。家系调查和案例运用的结果表明,HLA-DRB1位点等位基因由亲代向子代的传递符合孟德尔遗传定律。结论HLA-DRB1为高度多态位点,其基因分型芯片可在亲子鉴定和个体识别中发挥重要作用。     

缩小居民收入差距的税收对策

征收个人所得税是缓解我国居民收入差距悬殊矛盾的有效办法.但目前我国个人所得税征管制度不够完善,常常出现"管得住工薪阶层,管不住新生贵族"的现象.当前只有加大税收征管力度,增强公民的纳税意识,"锁定"关键纳税人,才能充分发挥个人所得税在缩小居民收入差距方面的独特作用.     

Selective Sexual Harassment: Differential Treatment of Similar Groups of Women Workers

If male workers categorize different groups of women coworkers and, subsequently, treat them differently, the experiences of women from one of these groups would not be indicative of the experiences of women from another group. When this different treatment involves hostile environment sexual harassment of one group, but not the other, then the law must recognize the possibility of "selective sexual harassment." Without this understanding of the nuances of the workplace dynamics, a court could mistake the women of the unharassed group as representing "reasonable women" and the women of the harassed group as simply oversensitive. This paper draws on empirical data to demonstrate such a situation and advocates for a version of the "reasonable victim" standard to facilitate a closer analysis of hostile environment sexual harassment suits.     

论儿童审美与艺术行为的心理机制

对儿童的日常审美与艺术活动的研究发现,儿童存在着一种具有吸收性的张力结构--先在审美图式。它是由集体无意识、个人无意识和意识经验三者通过自组织而形成的一个完整和谐的统一体,为儿童的审美与艺术活动起着动力和选择作用。与成人相比,儿童的先在审美图式更显示出其原始性和开放性,其动力功能与更为强烈些,因而儿童发生审美与艺术活动的可能性也超过成人。     

中国汉族及日本群体7个Y—STR位点及单倍型的遗传多态性和群体差异

目的调查Y染色体7个STR位点及单倍型的遗传多态性并分析其群体差别。方法应用PCR、变性聚丙烯酰胺凝胶电泳结合银染显色分型技术,检测45例中国汉族及59例日本男性DNA样品。结果在DYS393、DYS389Ⅰ、DYS19、DYS390、DYS389Ⅱ、DYS392等6个位点中共检出33个等位基因,DYS385位点检出39个等位基因组,其频率分布在0.0169～0.6444之间,DP值分布在0.5406～0.9579之间,以DYS385位点最高。7个位点数据综合比较,二组群体间在遗传学上存在显著性差异P<0.05。由7个位点组成的单倍型有95种,中国汉族有41种,DP值为0.9960,日本群体有54种,DP值为0.9965,2群体间未发现相同的单倍型。结论上述7个STR位点属于高鉴别能力位点,单倍型具有很高的遗传多态性并显示出明显的民族特征。