Simplification： A single tax and a single entitlement

The United States is experiencing a very serious economic downturn. It is now necessary to consider some significant changes in government policy. The system of revenue collection should be simplified with a single tax levied and itemized at the national, state, and local levels. Likewise, the system of benefit distribution should be simplified with a single entitlement paid to each individual at every level with absolutely no strings attached. Such simplification would save a massive amount of time and money even if it was neutral in terms of overall revenue and expenditure. And, it would minimize fraud, waste and abuse. The gains in efficiency and accountability would be enormous.     

劳动规章制度效力模型研究

用人单位劳动规章制度的效力原则主要有明确性原则、比例原则和除外原则。明确性原则应当摒弃,比例原则应当借鉴,除外原则需要甄别。劳动规章制度效力阶位可以分为"效力模型"和"基准模型"两大体系。一般"效力模型"是指法律(劳动法或基准法)效力最高、集体合同第二、劳动合同次之、劳动规章制度(含劳动纪律)最低;"基准模型"指劳动规章制度的基准最高、劳动合同基准第二、集体合同次之、法律(劳动法或基准法)最低即为兜底条款或底线。     

旅游城市建设中的生态经济系统

城市的发展集中反映了人类的进步与文明,但同时又集中了人类经济、社会发展中发生的一切矛盾和问题.这些问题既是经济问题,又表现为生态问题,仅从单方面去审视和处理这些问题是不行的.从旅游城市建设和发展的要求出发,对当代旅游城市建设中的生态经济问题进行分析,从生态经济的角度去寻求解决问题的新途径,以期旅游城市的建设与生态经济的发展能够相互协调.     

党内法规程序的法治向度

党内法规程序是全面从严治党的规范依据,是依规治党、制度治党的必然要求.党内法规程序作为党内法规体系的重要组成部分,自身孕育着法治体系、权利保障与制度规则的法治属性以及确认党内法规适用的具体规则、实现党内法规实施依规依法的"双重价值".党内法规制度效能的发挥以及制度结构的优化,需以法治理性的向度审视党内法规程序法治逻辑延...     

论禁止自带酒水的店堂告示的法律效力

餐饮企业禁止消费者自带酒水的店堂告示侵害了消费者的自由选择权与公平交易权,属无效的不公平格式合同,而非企业的正当经营自由。禁带酒水的行规为非会员的消费者设定义务,违反了行规的自律本质,应属无效。     

地方性党内法规制度建设的困境与完善进路——基于政治系统论的研究视角

加强地方性党内法规制度建设是完善党内法规制度体系的关键环节,对中国特色社会主义法治建设具有联动性和整体性影响.本文基于对地方性党内法规制度建设的现有研究及其价值内涵的梳理,以政治系统论为研究视角分析地方性党内法规制度建设的当前困境并结合地方实际,从构建需求输入的规范机制、强化内外支持的输入供给、树立地方性党内法规权威、...     

'Sharing the Proceeds of Growth': Conservative Economic Policy under David Cameron

Upon becoming Conservative leader, David Cameron, and his Shadow Chancellor, George Osborne, initially sought to compete with Labour by pledging increased expenditure on education and the NHS, and thereby insisting that tax cuts would have to wait. Rather than cutting taxation overall, the emphasis was on restructuring and simplifying Britain's tax system, and shifting the burden towards the better off, mainly thorough promoting environmental taxes. However, the economic collapse at the end of 2008 has prompted the Conservatives to modify this new economic stance, by insisting that they will no longer match Labour's planned increases in public expenditure, but, instead, will increase it at a lower rate. This is intended to reduce the need to increase government borrowing during the recession, and thereby ensure that when the economy recovers, the proceeds of economic growth can be shared between higher public expenditure and lower taxation, rather than being spent on repaying government debt for many years ahead.     

浅论我国表见代理制度的立法规定及司法适用

我国<合同法>正式确立了表见代理制度,但规定得比较简单、原则.关于表见代理有许多问题存在争论,而现行<合同法>中关于表见代理制度的规定存在明显缺陷,有必要对<合同法>规定的表见代理成立条件做出某些法律适用上的限制性解释.建议进一步完善表见代理的立法规定.同时,就表见代理在司法实践中的认定以及程序操作等常见问题也存有一些值得探讨之处.以期对表见代理的理论和实践有所帮助.     

UK Governance: From Overloading to Freeloading

The UK's ongoing political turbulence has prompted a reprise of debates from the 1970s when many concluded the country was ungovernable. Then, the most influential diagnosis conceptualised the UK's governance problem as one of ‘overloading’ caused by the electorate's excessive expectations. This article argues that these accounts overlooked another phenomenon besieging UK governance during this period. This phenomenon was freeloading: the withering of government capacity deriving from the ability of actors to enjoy the benefits of citizenship without altogether contributing to the cost. In the interim, these problems have become endemic, not least because of the unspoken but discernible policy of successive governments to turn the UK into a tax haven. High‐profile scandals involving prominent individuals and corporations, plus the failure to clamp down on them have reinforced the perception that the UK's political system is geared towards the rich and the powerful at the expense of the marginalised majority.     

西部民族地区城镇化建设中税收优惠的法律经济学研究

本文在分析现阶段西部民族地区的税收优惠政策及其局限性的基础上,从法律经济学效益最大化的思想出发,指出在西部民族地区城镇化建设的税收优惠中必须依法治税,应当赋予部分西部民族地区政府地方税收立法权,还要落实西部民族地区自治机关的税收管理自治权。