谈企业所得税制度的改革

我国的现行企业所得税制度存在内外资不统一、重复课征、纳税人界定不合理等一系列问题。目前 ,我国经济已基本具备统一两税法的约束条件。但这项改革必须充分考虑到对各个方面的影响 ,平衡多方利益 ,而不能进行简单的两税合一。通过法人所得税以纳税人的法律身份为标准实现纳税人的统一 ,同时消除所得税对扩大投资、增加消费的不利影响 ,加强对我国的产业政策和西部大开发的支持力度。     

我国证劵市场流转税的现状与改革

我国证券市场流转税对证券市场的运行、社会资本的配置以及政府收入均会产生影响。证券市场流转税的改革必须以促成证券市场的良性运行为根本目的,以引导对整个社会资本的优化配置为最终目标,以尽量不造成政府收入的大幅波动为前提。由此应拓宽税基、实行差别税负、进行单向征收。     

我国电子政务立法问题的思考

随着信息化的发展,电子政务立法已成为我国法制建设中的重要组成部分。我国电子政务立法虽取得了一定成绩,但也普遍存在无纲领性立法、无确定立法规则、无有效的立法评价及监督机制等问题。对此,应在借鉴他国已有经验的基础上,立足我国国情,有针对性地实施“立法先行”原则,逐步完善我国政务立法,促进我国法制事业健康发展。     

Rethinking the Porter Hypothesis: The Underappreciated Importance of Value Appropriation and Pollution Intensity

The impact of environmental regulation on the competitiveness of firms and industries remains a hot topic. Since the formulation of the Porter hypothesis, scholars from different research areas have tried to confirm or deny it. However, despite a vast literature engaging this debate, it remains unclear whether and under what conditions the hypothesis could be considered valid. We believe that this is due to the need to consider some additional factors. The aim of this review is to propose additional and significant themes, namely value appropriation and pollution intensity, to be considered when examining the impact of environmental regulation on the innovation and profitability of firms. Results show that the validity of the Porter hypothesis cannot be proved in any condition, but at the same time, there are additional factors that have a relevant influence on that construct, which can lead to a validation or rejection of the hypothesis.     

A Multiple Streams Analysis of Institutional Innovation in Forest Watershed Governance

Increasingly severe wildfires have focused attention on forested watershed vulnerabilities, causing significant changes to policies and governance. We utilized the Multiple Streams Approach (MSA) to understand institutional innovations of federal agency–large water provider partnerships in Colorado to protect watersheds through joint planning and funding. Ambiguous problem definition and focusing events were significant aspects of these partnerships. We interviewed individuals in the partnerships, with MSA ideas of how solutions to policy problems develop, and the role of policy entrepreneurs. We found that wildfires served as focusing events, creating space and time for learning, collaboration and new problem framing, increased political attention, and institutional innovation. In this study, windows of opportunity stayed open longer, policy entrepreneurs and agencies played larger roles in communication and coupling streams and the context of fast‐moving, unpredictable ecological crises changed responses to issues. Our findings also have implications for broader policy studies and environmental governance scholarship.     

Swiss banking secrecy and the problem of international cooperation in tax matters: A nut too hard to crack?

How was Swiss resistance to international cooperation in tax matters overcome? This article argues that while Swiss banks are structurally dependent on access to the United States (US) financial market, Switzerland is structurally dependent on the economic welfare of its largest banks. Taking advantage of a tax evasion scandal in the midst of the global financial crisis, this indirect dependence gave US law enforcement authorities the opportunity to exercise pressure on Switzerland by threatening to criminally indict Switzerland's largest bank. The tax evasion scandal and subsequent Swiss concessions to the US had two important consequences for international tax cooperation. First, the scandal provided a focal point for collective action that allowed other countries to coordinate their strategies and direct them against the country that had been identified as uncooperative. Second, the scandal undermined Switzerland's ability to impede collective action because the bank's public admission of wrongdoing demonstrated the necessity of international tax cooperation.