Improving Policy Effectiveness: Land Use Planning in a Devolved Polity

Improving public policy efficiency and effectiveness in land use planning is an established priority on the prevailing political agenda in the UK. Practical measures to enhance policy formulation in local land use development plans in Scotland offer an interesting case study of an attempt to improve policy consistency, and to secure efficiency gains in policy authorship. This article considers the specific focus on the drafting stage of public policy‐making drawing on insights provided by research into the production of model policies in Scotland. It questions the extent to which such an initiative will promote a more robust public policy‐making discipline in light of the policy cycle. The discussion of the case study illustrates a practical attempt by central government to enhance public policy‐making at the local level, while raising questions about the dangers of invoking a technocratic and instrumentalist approach to policy analysis.     

我国内外资企业所得税制比较研究

改革开放以来,为了适应经济体制改革和对外开放的需要,我国现行企业所得税采取按企业内外资性质分别立法,从而导致内外资税收负担差异较大,在一定程度上影响了内资企业的市场竞争力,造成了中央与地方之间财政分配和税收征管模式等方面的矛盾。新形势下,继续采用内外资企业不同的企业所得税制度,将不利于我国经济的进一步发展,当前要抓紧时机实现内外资企业所得税的并轨。     

生育权初探

生育权是目前社会关注的问题,也是实践中遇到纠纷比较难解决的问题。生育权是指具有合法婚姻关系的男女依照法律规定享有决定是否生育、何时生育和生育子女数量的权利。侵犯生育权应承担相应的法律责任。     

也谈税法的价值重构

价值研究是税法现代性的一个很重要的方面，然而通过对我国税法传统价值的解构，发现英有不足之处，从而提出我国税法的价值重构之命题。     

回到中国——转轨经济法的存在及其价值

上世纪九十年代,中国经济法抛弃了早期的计划经济法范式,转向西方寻求资源,形成了市场经济法范式,认为经济法是弥补市场缺陷之法,而当下中国还处在计划权力经济向市场法治社会转轨过程中,中国的问题不是市场高度发达到出现了自身无法解决的缺陷,而是市场发育不全,经济发展处处受到权力因素的掣肘。市场经济法范式与转轨现实脱节,存在严重的正当性危机。如果要问中国法学向何处去?经济法学的回答是:回到中国,回到转轨现实。中国经济法学需要也正在进行第二次范式转换,转换到转轨经济法范式,推动权力经济向法治经济转轨。     

基于技术创新的中外R&D税收激励政策研究

我国现行R&D税收优惠采用以直接优惠为主的政策,这种政策已不能满足我国2020年进入创新型国家行列这一发展目标的需要。通过借鉴发达国家激励加大R&D投入税收优惠政策的经验,分析论述我国现行R&D税收优惠政策中存在的问题和不足,提出进一步改进和完善的思路。     

Mandatory Full-Cost Pricing in Public Services: The Case of the ‘Fantask’ Sentence

The sentence issued by the Court of Justice in the Fantask Case defined what sort of policies can be adopted by the Member States in connection with the fees for company registration without contravening the stipulations of Community legislation on raising capital. This article analyses how to set prices that comply with the sentence and at the same time generate efficient incentives. It first reviews to what extent the sentence meets the aims on which it is based. Second, it provides a guide for subsequent development of related jurisprudence. Third, it throws some light on how public authorities can set pricing policies.     

Fair Housing After “Big Government”: How Tax Credits Are Reshaping the Legal Fight Against Racial Segregation

ABSTRACT

In June 2015, the Supreme Court ruled, in a 5–4 split decision, that facially neutral state policies and practices that unintentionally segregated minorities could violate the Fair Housing Act. This article draws on the Texas fair housing litigation to engage broader debates on fair housing as a legal framework, and its potential for disrupting or transforming patterns of structural inequality. Specifically, it examines how shifts in the ways that society designs and implements housing policies may encourage courts, advocates, and legal actors to think about fair housing issues in new ways. Moving beyond the emphasis on disparate impact, my findings elaborate on two mostly overlooked ways that LIHTC reshapes the legal battleground in the fight for fair housing, by opening contentious debate on (a) the state level of government, and (b) passive government administration of policies. I interpret these effects as unintended consequences of the gradual shift toward market-driven policies that allow officials to govern at a distance.     

The Universal Adversary will attack: pigs,pirates, zombies,Satan and the class war

This article explores a category to have recently emerged out of the national security state: the Universal Adversary. The category appears in emergency planning documents and suggests a new way of thinking about the enemy that is becoming embedded in the logic of security and emergency. However, the radical expansiveness of the category offers new possibilities for thinking about the “universality” with which the enemy of bourgeois order has historically been considered and offers new ways of connecting this universality with a particular figure: the disgruntled worker.     

公众参与理念在美国土地规划票决中的实践及启示

美国的投票式分区管制将票决制度运用于土地规划,是一种最强程度的公众参与。实践表明,土地规划领域有适用票决制度的必要,票决制度体现的公众参与特征包括决策者与参与者之间的双向沟通关系,决策结果对公众参与具有高度的依赖性。在信息公开制度健全、议题限制、平等保护审查等条件下,居民投票不会沦为"愚众政治",与专业机构判断的对立也会缓解,而且也不会"压迫少数人的意见"。我国应在涉及健康、生命安全的公共项目选址决策中引入票决制度,并同时完善信息公开配套机制,以及加强对居民投票决策不违反公益要求的程序管控。