The Contribution of the “Dutch School” in Public Finance to the Theory of Personal Income Taxation (1870–1920)

Hansen's dissertation (1996) is an impressive, highly valuable, and thorough study on the problems of income taxation in Germany. These problems were also extensively discussed in Dutch economic literature around 1900. Several authors took part in the discussion, and some were also involved as politicians. They are referred to as the Dutch School in public finance. The discussions in the Netherlands were of a distinctive character as far as the tax rate (progression) is concerned. With regard to the tax base (the concept of income) there is in the case of the reform of the income tax in 1915, via in particular Treub, close affinity to that thinking in Germany, that is so eminently analyzed by Hansen.     

邓小平效率公平思想的当下解读

"效率优先,兼顾公平"没有全面准确地体现邓小平同志的思想和党在分配问题上的指导原则。"效率优先,兼顾公平"尽管促进了社会财富增长,但也导致了居民收入差距扩大,使社会公平问题日益凸显。只有倡导"兼顾效率与公平"的理念,加强正确的政策引导,坚持高尚的价值导向,强化对非正常因素的调控,才能真正实现效率与公平的辩证统一,真正实现社会的进步与发展。     

Three paradigms in a single monetary circulation

The nature of money is simple and easy to understand, both what it is and what it was; it is the ＂law of gravity＂ we all understand. Many macroeconomic concepts and operations are based on money. Without it, they would be impossible to comprehend and, in fact, can only be understood by methodically tracking the circulation of money. There are three core paradigms of money and money circulation： the money multiplier, the velocity of circulation of money income and the money-income multiplier. In this paper, we try to demystify or decouple some of these circulatory mechanisms in order to establish, to the extent that is possible, a single comprehensive theory. A comprehensive theory or an approximation to such demands that the three economic operations corresponding to the above three paradigms form part of the same monetary macroeconomic phenomenon. To prove workable, it requires that the formulae arrived at being represented by a single mathematical expression. This paper shows that there is a conflict between, on one hand, the inevitable and persistent economic intuition that relates the three paradigms and, on the other, the mathematical formulae （and their components） that occasionally negate this.     

检察官相对独立论

法学界一般认为,"人民检察院依照法律规定独立行使检察权"中的"独立"是指检察院作为整体的独立,而非检察官独立.但实际上,检察官相对独立具有检察制度内在的必然性和现实的必要性:它是检察院整体独立的基础,是"检察一体"的前提和防止"检察一体"弊端的重要措施,是检察官法律地位、活动原则、司法规律和深化司法体制改革的必然要求.检察官相对独立是依法独立,是党的领导、人大监督和"检察一体"下的独立,是"独立"与"受制"的有机统一.     

法理学视野中的法官自由裁量权

法官自由裁量权的定位是司法改革中的重要问题。作者从法理学的角度对法官的自由裁量权进行了较全面的探讨。文章首先分析了法官自由裁量权的内涵 ,基于此 ,作者接着从哲学、法学和实践的角度对法官自由裁量权进行了考察 ,并对自由裁量权的存在根基进行了分析 ,最后就如何缓解法官自由裁量权中个性化的涉入提出了建设性的意见。     

促进共同富裕视角下完善工资分配政策研究 ——以坚持劳动力要素按贡献参与分配为前提

劳动力要素按贡献参与分配是初次分配中的重要内容。本研究在梳理分析我国工资分配制度政策的现状及积极成效的基础上,探讨了当前工资分配领域仍待解决的 4 个突出问题,包括劳动报酬的比重在一段时期出现下降,农村居民的工资性收入与城镇居民的相比依然不高,农村居民的工资性收入区域差距还比较大,行业间工资收入差距需要进一步缩小。研究认为,完善劳动力要素按贡献参与分配制度机制,要坚持改革与发展相结合,“做大蛋糕”与“分好蛋糕”并重。研究建议：推动经济增长与居民收入增长同步,实现劳动生产率与劳动报酬同步提高;深化工资分配制度改革,健全工资决定和合理调整机制。     

论丧失继承权的恢复

继承权恢复制度是和继承权丧失紧密相连的。继承人由于不当行为被剥夺继承资格后,依据继承资格能否恢复分为继承权绝对丧失和继承权相对丧失两种。我国《继承法》采取的是继承权绝对丧失与相对丧失并存的立法模式,并且决定绝对丧失和相对丧失的根据是继承人行为的恶劣程度扣危害性。继承权是一种私法上的权利,丧失的继承权能否恢复应该由被继承人决定。     

中国智慧和中国方案 ：就业优先的阶段性内涵与生发机制

作为中国特色的经济社会战略名词,就业优先惟有明晰其阶段性和针对性才能充分彰显中国智 慧和中国方案的魅力。结合低中高收入水平及其各自所处阶段的发展均衡陷阱,以反贫困、反对不平等、实现 充分就业与体面就业等阶段性主要任务为媒介,可探究就业优先的阶段性内涵与生发机制。总体上就业优先的 内涵变迁可拾级而上形成三个阶段,即努力实现市场化就业优先的低等水平就业,追求就业数量优先的中等水 平就业,致力于就业质量优先的高等水平就业。就业优先由低到高的三个阶段性内涵依次对应收入水平的低等、 中低等、中高等不同阶段,但并非绝对。进入中国特色社会主义新时代,更要坚持就业优先战略,并把握好就 业质量优先这一新的阶段性内涵,进一步推动相关领域的深化改革。     

Comparing the access conditions for minimum income support in four EU member states for national,EU and non-EU citizens

This research analyses the conditions imposed on national, EU and non-EU citizens who wish to access minimum income (MI) benefits within four EU Member States, specifically within Finland, France, Ireland and Spain. The primary aim is to identify and compare the required MI access conditions. Furthermore, focus is given to the residence requisites, which are discussed in relation to relevant supranational regulations in order to detect possible multilevel implications. The paper concludes with the identification of different MI conditions, such as stricter age requisites in France and Spain. Moreover, the study of national cases allows for consideration of how the EU social protection floor works at the national level. In this regard, the restrictions that affect EU/EEA migrant jobseekers and economically inactive population groups who wish to access MI in Finland, France and Ireland show the limits of the EU minimum social assistance floor, only recognised for EU/EEA migrant workers. Finally, implications arise according to human rights instruments such as the European Social Charter, which demands that social assistance shall not be confined to nationals or to certain categories of foreigners, allowing for comparison between the different personal scopes of the equal treatment principle required by the distinct supranational levels.     

诉讼证明理论中的四组相对概念之辨正

法律事实是个既有歧义又不必要的概念。客观真实说作为关于证明标准的观点和关于证明评价标准的观点都是不成立的,不具有现实的程序意义,法律真实则是多余并且不成立的伪概念。诉讼证明中的所谓绝对真实与相对真实与认识论意义上的绝对真理与相对真理不可相提并论。对形式真实与实质真实应作为关于真实的发现的相对的程序原则来理解,形式真实主义的实质是承认当事人自身意志的有效性,实质真实主义的实质是不承认当事人自身意志的有效性。