A Letter from the Tax Office: Compliance Effects of Informational and Interpersonal Justice

It has been argued that authorities attract greater compliance when they treat people according to principles of interactional and procedural justice. Set in the context of taxation, the present research investigates the effects on behavioral compliance of reminder letters adopting principles of informational and interpersonal fairness compared with a standard reminder notice. Study 1 with 199 students confirmed that both fairness letters were regarded as fairer than the standard letter. In Study 2, a field experiment, 2052 Australian taxpayers who had an obligation to file a tax declaration but failed to file on time were randomly sent one of the three reminder letters. The two fairness letters yielded a significantly greater compliance rate than the control letter.

公司的社会责任及立法规制

公司社会责任问题在西方学界一直存在意见相左的争论,但却没有影响公司社会责任立法化的趋势。同时,肯定公司社会责任的观点也与社会法学派的社会公共利益观念相契合。在完善和发展我国公司制度,落实公司社会责任的实践中非常迫切地需要引进国外相关制度或法理:以非强制性规范为主,授权公司经营者履行社会责任,“公司法人格否认法理”是落实公司社会责任的一项主要保障措施,倡导公司对社会负责必须有多方面法律机制配合公司社会责任的落实。     

遏止刑讯逼供的刑事实体法责任

从根本上遏止刑讯逼供,有赖于决策层、立法、司法界及理论界直至广大国民树立反刑讯逼供、反酷刑的人权保障理念和保护人身权利的价值永远高于查明案件事实的价值观。决不能将刑讯逼供的目的、动机的“善良”作为为刑讯逼供辩护的理由,也不能使其成为刑讯逼供与相关犯罪法定刑存在不适当差距的“合理”依据。我国刑讯逼供罪的法定刑应当重新设计。     

不当得利法上获利返还责任之探讨--兼评最高人民法院相关司法解释

获利返还责任是不当得利法上最具争论的问题之一.传统民法对此有两种完全不同的学说,即获利应返还说与获利不返还说.最高人民法院的有关司法解释主张对受益人获取的利润应予收缴,其主张违背了民法的本质和基本理念以及经济规律的要求,<民法通则>的有关规定也过于原则性,而不具有可操作性.     

和谐社会与政府德性——以政府与社会伦理关系为视角

多年来,我国学界关于政府与社会关系的研究,均在三维视野下展开,其核心内容是探讨政府与社会之间外在的权力配置关系。这一研究应该深化到政府与社会内在的伦理关系的建构上。基于这一思考角度,并结合我国政府与社会的现实关系,文章对“和谐社会”的发展战略进行了新的解读, 并认为政府的德性就在于培育和谐的社会,同时也探讨了政府在培育和谐社会中的两大责任指向。     

赔还是不赔——行政不作为赔偿案件中的哈姆雷特式问题

关于行政不作为国家赔偿的讨论早已不是新的话题,但已有的探讨并没有穷尽"赔还是不赔"--这一哈姆雷特式问题的答案,尤其是现有的最高人民法院关于不作为国家赔偿的司法解释存在一定程度的误导作用.实践中,行政不作为赔偿案件在诉讼中会面对司法审查权与行政裁量权的冲突问题和几种赔偿责任并存时请求权的排序问题.一般来说,对裁量行为违法实行赔偿责任豁免,但如果行政机关滥用裁量权,则应当承担赔偿责任;而几种赔偿责任并存时,究竟采用何种赔偿责任形式,问题非常复杂,理论研究也尚处于不成熟阶段.     

Private Firm CSR,Executive Compensation and Firm Output Performance: Theoretical and Empirical Analysis from the Perspective of the Enterprise’s Actual Decision

Based on the analysis of Chinese private enterprises’ fulfillment of corporate social responsibility,this paper first constructs a theoretical model under the principal-agent framework on CSR,executive compensation and enterprise output performance from the perspective of a firm’s actual decision maker. Then it employs the 2009-2014 panel data of private listed companies to empirically test the theoretical propositions. The empirical results show that: 1） executive compensation is significantly and positively correlated with firm output performance; 2）the relationship between private enterprise corporate social responsibility and firm output performance presents "inverted U-shape"; 3）private enterprise CSR investment will significantly reduce the executive pay-performance sensitivity. This paper raises our awareness of private enterprises’ fulfilling corporate social responsibility, and is of good reference value for the further research on the motivation of private enterprises CSR fulfillment; and at the meantime,it is also a help for corporate executive compensation contract design.     

Why Japanese citizens evaluate the new indirect tax as unfair: Fairness criteria and their relative importance

The study examined citizens' fairness evaluation of the consumption tax recently introduced in Japan, and explored the underlying criteria and their relative importance in judging the fairness of the tax and the procedural fairness by which the tax was introduced. Five dimensions were obtained in factor analysis. Multiple regression analysis revealed that three dimensions contributed to total fairness of the tax: Procedural Fairness, Outcome Evaluation, and Affective Responses. Further analyses revealed that ramming the bill, sufficient discussion, and reflection of citizens' opinions were crucial for Japanese citizens judgment of procedural fairness. The results supported Leventhal's theory: ethicality, accuracy, and correctability were important.     

Frustration effects in procedural justice research: The case of drug-testing legislation

A scenario methodology was used to investigate reactions to negative outcomes resulting from drug-testing procedures. The drug-testing procedures reflected variations in State law governing the use of drug tests in employee selection. Results suggest that individuals responded most negatively to negative outcomes resulting from the legally mandated procedures. Results are discussed as an example of the frustration effect observed in the procedural justice literature. Frustration effects were most severe for individuals who were most certain, based on personal knowledge, that the drug test results were inaccurate.     

程序法视野中冲突规则的适用模式

程序法视角和程序法原理对于分析冲突规则依职权适用抑或任意性适用的问题虽必不可少，但程序处分主义和辩论主义均不能成为冲突规则任意性适用的基础。在法官依职权适用冲突规则的制度下，必须强化法官对冲突规则以及相关法律适用问题的释明义务，以防发生突袭裁判，并由当事人证明外国法。只有依职权适用而非任意性适用冲突规则，才能最大限度地维护当事人依据国际私法体系所享有的法律适用的权利。