纳税人诉讼制度之批判

当前我国法学研究者们将研究的重心放在纳税人诉讼制度的具体构建上,而极少有人探讨纳税人诉讼是否适合我国现阶段国情。纳税人诉讼性质和对象的不明确性导致纳税人诉讼与税务行政诉讼区分不清。纳税人法律地位的低下、知情权的缺乏以及维权意识的薄弱导致私权制衡的乏力。当前,我国应立足于现有国情,不断完善现有的预算和审计制度,以期更好地保护纳税人的权益。     

Do Homeowners Associations Affect Citywide Segregation? Evidence From Florida Municipalities

Homeowners associations (HOAs) have become one of the most popular housing options, offering residents supplemental services, amenities, as well as exclusivity and protection. HOAs are touted for their potential to improve the match between household preferences and local services, but denounced for, among other things, their tendency to facilitate residential segregation. Yet, despite growing claims, these propositions have not been rigorously tested. The expectation is that if households do sort into HOAs based on income or race/ethnicity, then these associations can affect segregation by encouraging exclusive and homogeneous living environments. However, HOAs may actually offer a unique vehicle for racial and/or economic mixing or, at the other extreme, they may not influence segregation if residents do not rely on HOAs to sort along racial or economic lines. Unlike previous studies, the current analysis observes jurisdictions over multiple decades in an attempt to better identify whether the growth in HOAs is driving changes in segregation. Using a unique, longitudinal database of HOAs in Florida and multiple measures of segregation, this article tests the effect of HOAs on jurisdiction racial/ethnic and economic segregation. Results from both ordinary least squares and instrumental variable regressions indicate that an increase in HOA presence exacerbates black–white and Hispanic–white residential segregation. Any segregation, however, is tempered by the concentration of HOA units in larger communities. On the contrary, there is no significant effect on income segregation; this suggests that HOAs do not intensify existing tendencies toward income sorting.     

Globalisation and the state revisited: A view from provincial Vietnam

The article considers the changing nature of the state in an era of globalisation, exploring the impact on the state of changes in cross-border flows and the rise of private and transnational actors. Presenting data from two Vietnamese border provinces, the article paints a picture of a relatively powerful state, which appears to be extending its reach in some areas. Asking how we reconcile this with increased cross-border flows and the rise of private and transnational actors, the article suggests that where sub-national governments are less integrated in global financial architecture, and where domestic private capital has close relations with the state, the impact in terms of precipitating a diminution of state power is likely to be less. Equally, the article argues that there is a tendency in some of the literature to overstate the influence of foreign private capital and transnational institutions on the state in ways which seem inappropriate away from the capital city.     

China and Vietnam on the road to the market

Adopting an analytical approach grounded in the literature on the impact of industrial relations (IR) systems on foreign direct investment (FDI) decisions, this article assesses the workplace practices in Hong Kong-invested garment factories in the regulated IR system in Cambodia. Cambodia opened up FDI in 1993. The country has attracted FDI in light manufacturing, mainly in the export-orientated garment and footwear sectors. The USA is the largest trade partner of Cambodia in garment exports because of a unique agreement, US-Cambodia Trade Agreement on Textile and Apparel. The Agreement granted a quota for Cambodian garment export in return for better compliance with international labour standards. The trade agreement and private sector initiatives have combined to bring about a “labour advantage” in Cambodia. This labour advantage will continue to be its competitive edge in a post-Multifibre Agreement world, and other developing countries may well follow Cambodia's model.     

The Possibility of Economic Reform in North Korea

This article argues that North Korea can achieve an economic catch-up after decades of economic isolation and stagnation by promoting an economic opening focused on foreign trade and investment in a sustained manner. An analogy is been made with the case of Fujian Province in China, which has accomplished economic catch-up, mainly due to Taiwanese investments. To realise its potential, it is argued that North Korea treats its foreign direct investment (FDI) from South Korea as intra-Korean investment. The article also discusses the diverse modes of engagement with foreign capital that are available for North Korea, considering its own capability (absorption or management capabilities), rivalry among possible foreign investors, implications for market structure (monopoly or more competition), the nature of target technologies or facilities, opportunity for learning and transfer, and so forth. Finally, the article discusses the economic and political preconditions for such and economic catch-up.     

日非经贸关系及安倍政权的对非经济政策

日本对非经济关系虽然已有数十年的历史,但进展缓慢,日本学界及经济界也常常批评日本政府对非洲不够重视。90年代以后日本充分利用非洲发展会议（TICAD）这一平台,全方位地加大了对非洲的关注力度,尤其是目前的安倍政权更是推出了一系列的非洲经济政策,旨在增强同非洲各国的经济关系,谋求更多的经济利益和国际话语权。     

Bennu: Africa innovating itself out of underdevelopment

ABSTRACT

This article is a direct challenge to the established view reflected in the World Bank's Berg report, that structural adjustment programmes and the markets alone will resolve Africa's underdevelopment challenges. This article completely accepts that science and technology lead to products and services that create efficiency, productivity and wealth. It accepts different dynasties of industrialisation from land use (agriculture and mining), labour-intensive activities, heavy machinery, assembly lines, branding, information technology and intellectual property, but shows how – in the current global paradigm – this has led to an anomaly: while development aid flows from more industrialised to less industrialised countries, larger sums of global investment capital leave poorer countries for richer countries in search of higher returns. Having accepted the ‘returns-seeking’ nature of capital, a strategy is proposed for Africa to engage with this reality. In contrast with the Berg view, it is argued that the public sector is a key stakeholder in the developmental process. As has been put forward by Thabo Mbeki, several African countries exhibit ‘two nations’ characteristics. If this is true, all seven dynasties of industrialisation can be simultaneously developed through interventionist government, which could not happen though markets alone. A direct policy and strategy positioning in technology-related sectors that support increasing returns should be developed. Economic development bodies should have scientific and technological people to ensure technological focus in development strategies.The article demonstrates that a different value paradigm is needed. Large numbers of poor people can provide markets for goods that can yield returns for capital that are similar to markets of small numbers of rich people. A shift in the development model from Public Private Partnerships (PPP) to Public Entrepreneur Private Partnerships (PEPP) is suggested to maximise employment through sustainable entrepreneurship. Through spearheaded emerging technologies such as information convergence technologies, cellular technologies such as mobile banking, resource management and alternate energy, Africans can create output that attracts global investment capital – and not only aid. This article explores how, through investment in activities that generate increasing rather than decreasing returns, Africa will innovate its way out of what appears to be a stubborn history of underdevelopment.     

Irigwe and Rukuba Marriage: A Comparison

According to South Africa's new constitution, access to health care is a fundamental right. Equitable provision of maternal health care is important in redressing past legacies and achieving the Millennium Development Goals. We analyse the utilisation of antenatal care (ANC) services under South Africa's public health system to inform policy concerned with equity of access.

We conceptualise access to care as covering three distinct but interacting dimensions: availability, affordability and acceptability. We explain variations in the number of ANC visits among women giving birth in four selected communities, two urban and two rural.

Results indicate that more-marginalised women were significantly less likely to have the minimum recommended number of ANC visits whereas being older, in a stable or married relationship and more highly educated and having no previous deliveries were positive influences. Further analysis revealed variations between facilities in the determinants of sufficient ANC visits. These results are discussed using insights based on qualitative patient interviews. Our findings show inequalities in utilisation which may indicate remaining inequities in access.     

The Role of FDI,Exports and Spillover Effects in the Regional Development of China

The objective of this analysis is to assess the impacts of export expansion, inward FDI, domestic investment and labour on the growth of China's Eastern, Central and Western regions using panel data over the period 1984 to 1998. A major contribution of the study is its tests for the presence of interregional spillover effects. The study indicates that both inward FDI and domestic investment stimulate growth in all three regions and for the PRC as a whole and that export expansion stimulates the growth of the PRC, Eastern and Central China, but not the West. Labour enhances the growth of the more traditional Western region, but not the more capital intensive Eastern seaboard or the PRC in its entirety. Finally, output growth spills over from the East to Western and Central China and from the Central area to Western China. These results are fully explained in the text.