Now you're tax-exempt,now you're not: Property taxation of assisted living facilities

This research is motivated by a change in Florida that affected assisted living facilities (ALFs) by removing the property tax exemptions for those operated by nonprofit organizations. As such, this paper addresses two research questions: (1) Are there systematic differences between Florida's for-profit- and nonprofit-designated ALFs in terms of operations and service provision? (2) What was the impact, if any, of losing and regaining their property tax exemptions on the operations of Florida's nonprofit ALFs? We use data from the Florida Agency for Health Care Administration to conduct difference of means testing for-profit versus nonprofit ALFs, as well as annual financial data of each ALF property owners' IRS Form 990 from the National Center for Charitable Statistics Core Files and parcel-level property data from the state of Florida to conduct regression analysis using three different dependent variables measuring various components of nonprofit ALF operations. We find that nonprofit ALFs have greater legitimacy in service delivery than for-profits, as nonprofit ALFs have higher service capacity, quality, and variety than for-profit ALFs in Florida. In addition, property tax exemptions for nonprofit ALFs in Florida decrease total expenses and increase officer compensation.     

Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems.     

CBS在脑挫伤后损伤时间推断中的作用

目的观察胱硫醚β合成酶(cystathionineβ-synthase,CBS)在脑挫伤后皮质中不同时段的表达变化。方法利用改良的自由落体装置建立小鼠脑挫伤模型,通过Western印记法和免疫组织化学方法检测不同时间点(1 h、6 h、12 h、1 d、2 d、3 d、7 d)损伤区周围皮质CBS的表达变化。结果 Western印迹法显示,CBS在脑损伤后皮质中的表达下调,在损伤3 d时降到最低,于损伤7 d恢复到正常水平。免疫组织化学结果显示,CBS在正常皮质中有表达,损伤后表达逐渐减弱,损伤3 d后阳性表达明显减少,7 d恢复到正常水平。结论 CBS有望成为法医学推断脑挫伤后损伤经过时间的参考指标。     

试述物业税的开征与房地产税制改革

开征物业税是启动新一轮税制改革的重要信号。物业税的开征 ,关乎千家万户的切身利益 ,备受瞩目。本文拟从回溯房地产税制的历史变迁着手 ,检讨房地产税制的现状 ,并通过剖析物业税开征的原因及弊端 ,揭示物业税的应有内涵     

税收法律行为初论

与税收法律关系同样都为税法学的基本范畴 ,但税收法律行为的研究在传统税法学理论中却付之阙如 ,本文即对此作出了探索性的研究。本文首先界定了税收法律行为的概念 ,并确定了其较为重要的种类划分 ;然后 ,通过对税收法律行为与行政法律行为以及私法法律行为之间关系的分析 ,明确了税收法律行为的公、私法交融的性质特征 ,并着重以契约行为为例加以进一步的说明 ;最终 ,将税收法律行为与税法上的事实行为一起 ,初步构建了税法上行为的体系。     

执法权若干理论问题探究--兼对当前广义执法概念的质疑

执法权是任何国家最基本、最具活力的一项权力,它在国家权力配置过程中有着举足轻重的作用;同时,执法权科学配置与否直接与国家的兴衰、国家的法治建设水平息息相关.在我国,关于执法权的法律特性、执法权的产生与发展演变、执法权的不同设置模式等重要理论问题急需从法理学的视角进行深入探讨,以便为当前的政治体制改革,尤其是执法体制改革提供理论参考.     

浅淡涉税徇私舞弊罪的界定及预防

徇私舞弊罪是渎职罪中的重要种类。目前,税务人员涉税徇私舞弊罪的现象日趋突出,已经对当前税务干部队伍建设和税务机关正常履行税务职能产生了严重影响。因此,能否正确界定和有效预防涉税徇私舞弊罪的发生,对于检察机关正确行使侦查和公诉职能,推进税务机关依法治税,有效实现国家宏观调控职能作用有积极意义。本文针对当前执法、司法活动中存在的问题,主要从犯罪主体、主观方面、犯罪客观方面对涉税徇私舞弊罪的犯罪构成及界定作了理论分析,并结合税收实际对不应认定为徇私舞弊罪的行为进行了初步探讨,提出了预防此类犯罪的对策。     

暹罗华人秘密会社的兴衰及其原因分析

本文以暹罗华人秘密会社为研究对象,阐述和探讨了暹罗华人秘密会社的兴衰及其原因。华人组建和加入秘密会社是在异国他乡生存的需要。包税制的发展为华人秘密会社的存在提供重要经济支撑,使秘密会社在暹罗得以迅速发展。随着暹罗税收制度的改革和包税制的废除,华人秘密会社存在的经济基础倾倒。暹罗政府的打击和新型华人社团的兴起也加速了秘密会社的衰落。     

THE INFLUENCE OF E‐GOVERNMENT ON ADMINISTRATIVE DISCRETION: THE CASE OF LOCAL GOVERNMENTS IN EGYPT

One important but often understudied area of research in public administration is the effect of e‐government on administrative discretion. This article examines e‐government factors that influence administrative discretion through a survey of local governments. The focus of this study is on Egyptian local governments, which are using e‐government to modernise public service delivery. Through a survey of administrative officials in these governments, this study found evidence that e‐government factors of collaboration and organisational change influenced administrative discretion. Other common factors noted in the literature such as size of the local government and demand by citizens for e‐government did not register an effect on administrative discretion. The results of this study imply that local governments should do more to enhance e‐government to reduce administrative discretion, especially in the area of increasing collaboration. Copyright © 2011 John Wiley & Sons, Ltd.     

视阈融合下晏殊词的思想价值探究

历来对晏殊词所体现思想价值的评价,褒贬不一。褒者重其艺术性,贬者据其内容立言。对于其词思想价值的评价也出现两个极端,褒者誉其“情思并致,圆融理性”,贬者讥其“富贵得意之余的无病呻吟”。从伽达默尔现代解释学视阈融合的角度切入,分别对这两种截然相反的观点进行梳理分析,集多维视角融合于一体,以期对晏词中所体现思想价值的理解适近真实。