中国—东盟区域经济一体化趋势下的税收竞争与中国的政策选择

中国—东盟自由贸易区(CAFTA)的全面启动为"10+1"组合带来了大量的实惠,但不可否认的是,关税减免承诺无法抵消在国家利益驱使下的中国与东盟各成员国之间的税收竞争。CAFTA框架下,面对东盟国家日益激烈的税收竞争,中国应当采取何种措施积极参与其中,在充分保证国家经济利益的同时又避免卷入有害税收竞争的漩涡,值得我们深入研究。     

最密切联系原则的地位思辨

对于最密切联系原则的地位,将其作为国际私法的基本原则或法律选择的基本原则或法律适用的补充原则都是值得商榷的。最密切联系原则作为一个系统,是有层次的,既是法律选择的指导原则又是法律选择的方法。最密切联系原则的客体应表述为既包括“法域”也包括“法律”,二者不可割裂,它是在立法和司法层面的综合表征,诠释了在不同阶段立法选择权与司法选择权的相互结合、相互补充。最密切联系原则指向国际条约或国际惯例容易为当事人所接受,也为法院提供了便利,且可以满足国际商业活动追求便利和效率的需要,因此有一定的可行性。     

民事诉讼发回重审制度之探讨

我国民事诉讼发回重审制度的设计和运作尚存在比较多的问题。该制度的设计与运作应当以维护当事人的审级利益,保障当事人的听审请求权,维护当事人的系争外利益,尊重当事人的程序选择权为指导思想。基此,在完善我国民事诉讼发回重审制度时,应当重新设定发回重审的法定事由,增设发回重审的条件,赋予当事人程序选择权,规定发回重审裁定中判断理由的法律效力,明确界定重审的审理范围,限制发回重审的次数。     

Looking to the future: Prospective economic voting in 2008 Presidential Elections

Despite the economic turmoil of the time, a typical study of vote choice in the 2008 US Presidential Election would (falsely) find little evidence that voters’ opinions about the future state of the economy affected their vote choice. We argue that this misleading conclusion results from serious measurement error in the standard prospective economic evaluations survey question. Relying instead on a revised question, included for the first time in the 2008 American National Election Study, we find that most respondents condition their prospective economic evaluations on potential election outcomes, and that these evaluations are an important determinant of vote choice. A replication in a very different political context – the 2008 Ghanaian election – yields similar results.     

The dynamics of issue competence and vote for parties in and out of power: An analysis of valence in Britain, 1979–1997

This article develops the reward‐punishment issue model of voting using a newly collated aggregate measure of issue competence in Britain between 1971 and 1997, revealing systematic differences between governing and opposition parties in the way citizens' evaluations of party competence are related to vote intention. Using monthly Gallup ‘best party to handle the most important problem’ and vote intention data, time series Granger‐causation tests give support to a classic issue reward‐punishment model for incumbents. However, for opposition parties this reward‐punishment model does not hold: macro‐issue competence evaluations are Granger‐caused by changes in vote choice or governing party competence. An explanation is offered based upon the differentiating role of policy performance and informational asymmetries, and the implications are considered for comparative studies of voting, public opinion and for political party competition.     

Apartisans and the changing German electorate

The concept of party identification is central to our understanding of electoral behavior. This paper builds upon the functional logic of party identification and asks what occurs when more Germans manage the complexities of politics without needing to rely on habitual party cues—what we label as Apartisans. We track the distribution of party mobilization and cognitive mobilization within the German electorate from 1976 until 2009. Then, we demonstrate the importance of these mobilization patterns by documenting strong differences in electoral commitment, the content of political thinking, and electoral change. The results suggest a secular transformation in the characteristics of the public has led to a more differentiated and dealigned German electorate.     

TRAITS AND STATES: INTEGRATING PERSONALITY AND AFFECT INTO A MODEL OF CRIMINAL DECISION MAKING*

We propose and test a model of criminal decision making that integrates the individual differences perspective with research and theorizing on proximal factors. The individual differences perspective is operationalized using the recent HEXACO personality structure. This structure incorporates the main personality traits, but it carries the advantage of also incorporating Self‐Control within its personality sphere, and an additional trait termed Honesty‐Humility. Furthermore, the model offers a new perspective on proximal predictors, “states,” of criminal decisions by adding affect (i.e., feelings) to the rational choice–crime equation. The proposed model is tested using scenario data from a representative sample of the Dutch population in terms of gender, age, education level, and province (N = 495). As predicted by the model, personality was both directly and indirectly related to criminal decision making. Specifically, the traits Emotionality, Self‐Control, and Honesty‐Humility were mediated by both affect and rational choice variables. Conscientiousness operated only indirectly on criminal decision making via rational choice. Together, the findings support a trait‐state model of criminal decision making.     

通往宪政国家的路径选择——从欧洲的哲学构建到北美的理性实践

在经历中世纪宗教束缚,以及文艺复兴、宗教改革的观念冲击后,17—18世纪欧洲思想家从哲学上建构了现代国家理论,摆脱了自然理性和宗教理性对国家观念的支配,开启了人类理性占主导地位的现代国家理论的建构。英国经“光荣革命”从传统封建王朝变革为现代立宪国家后,北美大陆通过独立战争向世界宣称“美利坚合众国”正式成立。一群既具长远政治眼光、又有强烈现实主义倾向的政治家,探索出一条建构现代宪政国家的政治道路。     

市场与论坛:政治理论的三种形态

文章论述了政治理论的三种主要观点:社会选择理论认为政治过程是工具性的,其目标是私人利益的最佳妥协;理性共识理论则表明,政治的目标应该是理性的一致而不是妥协,而且决定性的政治行为是参与公共辩论以达成共识;参与民主理论认为,政治的目标就是转化和教育参与者,政治本身就是目的。     

Learning on the job: Studying expertise in residential burglars using virtual environments*

In this article, we describe a quasi‐experiment in which experienced incarcerated burglars (n = 56), other offenders (n = 50), and nonoffenders (n = 55) undertook a mock burglary within a virtual neighborhood. We draw from the cognitive psychology literature on expertise and apply it to offending behavior, demonstrating synergy with rational choice perspectives, yet extending them in several respects. Our principal goal was to carry out the first robust test of expertise in offenders by having these groups undertake a burglary in a fully fledged reenactment of a crime in a virtual environment. Our findings indicate that the virtual environment successfully reinstated the context of the crime showing clear differences in the decision making of burglars compared with other groups in ways commensurate with expertise in other behavioral domains. Specifically, burglars scoped the neighborhood more thoroughly, spent more time in the high‐value areas of the crime scene while traveling less distance there, and targeted different goods from the comparison groups. The level of detail in the data generated sheds new light on the cognitive processes and actions of burglars and how they “learn on the job.” Implications for criminal decision‐making perspectives and psychological theories of expertise are discussed.