试析《德国税法通则》对我国当前立法的借鉴意义

《税收基本法(或税法通则)》的制定是关系到我国税收法律体系的重新整合与完善,关系到纳税人权利保护与国家征税权实现的平衡,关系到最终实现和谐的税收征纳关系的税收法治建设的基础环节.在制定税法通则的过程中,对国家与纳税人之间的权利义务将产生重大的影响,因此,必须兼顾各方当事人的利益,加以平衡协调.为积极推进该浩大的税收立法工程,对外国先进的立法经验应当有所借鉴和吸收.《德国税法通则》(Abgabenordnunp)自1919年公布实旌以来,几经修改,已经形成了体系完整、结构严谨的税收基本大法,对我国税法通则的制定有着重要的借鉴意义.为此,特对《德国税法通则》的结构和主要内容加以评介,以为我国《税收基本法(税法通则)》制定之借鉴.     

Personality traits and party identification over time

Why do some people stably identify with a party while others do not? This study tests whether and how the direction, stability and strength of party identification are associated with big five personality traits, using panel data from a representative sample of German citizens. First, the study confirms that personality traits are related to identification with different political parties. Second, it moves beyond previous research by showing that personality traits are related to the strength and variation in party identification over time. The implications of the study for the classical perspectives on party identification, as well as the personality and politics literature, are discussed.     

To adapt or to defend? Comparing position shifts among Bundestag candidates between 2013 and 2017

In this research note, candidate survey data from the German Longitudinal Election Study (GLES) is used to analyse positional shifts of German Bundestag parties between 2013 and 2017. Two developments make Germany a particularly interesting case: (1) the liberal but also controversial policies of the Merkel cabinet during the European refugee crisis and (2) the change of leadership within the right-wing populist party Alternative für Deutschland (AfD). Applying scaling techniques to locate candidates of both elections in the same two-dimensional policy space, the analysis demonstrates that in 2017 the AfD took a distinct radical right position in the party system of Germany. Moreover, the study finds that almost all parties moved to the right on the cultural left–right dimension in 2017, whereas for the economic left–right dimension this has not been the case. Contrary to the mantra of an ideological delineation against right-wing populism, there has been a robust socio-political conservative shift in the German party system.     

重述德国古典哲学的出路:对保守主义的历史时间经验方式的阐释

存在许多种保守主义概念定义.对我们来说,有价值的是深入一种政治信念因素背后的努力,以及这一见解,即一种最具逻辑一致性的保守主义的出现,是德国19世纪上半叶的最有影响的思想历史事件.当我们在这里强调保守主义与德国精神之间的紧密联系时,便会发现隐含在它之中的历史哲学含义:它在本然而不是应然、在有机集体联合(民族)而不是与之对立的机械社会或自由人联合的基础上寻求理解和解释历史;从某种意义上,它从过去寻求对历史时间的经验表达.在现代文明原则面前,注意德国保守主义的式微与德国古典哲学的出路之间的关系,令我们有充分的理由断言,马克思的共产主义原则需要在更好地揭示并捍卫现代文明原则的基础上来阐明.     

中世纪德国对罗马法的继受

本文从继受主体、继受客体和继受过程三个方面论述中世纪德国对罗马法的继受，分析继受结果在地区、内容、阶层上的差别，指出法律继受使德国法发生质的变化，奠定德国法之基础，并进而总结此次继受的特点和成功原因，最后得出几点启发，以作为现代继受外国法之参考。     

Reflections on the Two World Wars

正Editor's Note:In the 200 years since German philosopher Immanuel Kant wrote his famous essay,To Perpetual Peace:A Philosophical Sketch,the world has seen something closer to perpetual warfare:Countless wars,ranging from small-scale battles to the two devastating world wars of the 20th century,have caused untold misery and suffering.Even today,the world is far from being a tranquil and peaceful place.To mark the 100th anniversary of the outbreak of World War I(WWI)and the 75th anniversary of the World     

The effects of convergence: internationalization and the changing distribution of net value added in large German firms

The paper examines whether and how the increasing internationalization of firms impacts on the operation of a co-ordinated market economy. Following the tenets of agency theory, it assumes that an emerging market for corporate control changes the monitoring mechanisms that oversee management. Since Anglo-American forms of monitoring are usually associated with a higher return for investors compared with Continental European firms, a change in the distribution of the net value added of firms is expected. Using financial data on fifty-nine large German companies, the paper shows that the emerging convergence of German corporate governance practices to Anglo-American standards has had a weak, but significant, impact on the distribution of net value added. This is in contrast to the impact of the internationalization of firms on product markets, which does not have an effect. Since the market for corporate control is, however, still underdeveloped in Germany, the main effects remain to be seen.     

Religion and National Identity in America and Europe

America and Europe have had very different religious experiences, and these differences have continuing consequences. In America, the preponderance of Reform Protestantism gave rise to religious and political pluralism, a religious marketplace, and the continuing vitality of the churches. In Europe, the dominance of state churches gave rise to the eventual rejection of these churches and religions when the traditional political and social authorities were rejected, particularly by the Generation of 1968. However, Europe’s extreme secularization has rendered it confused and ineffective in dealing with the new religious challenge posed by Muslim immigrant communities.

Ethnic Cleansing in Silesia 1950-89 and the Ennationalizing Policies of Poland and Germany

The rise of nationalism in Central Europe in the nineteenth century had dire consequences for Silesia, the far-flung, multi-ethnic frontier region of Prussia/Germany, bordering on Austria-Hungary and Russia. The dividing up in 1921 of Upper Silesia between Germany and the newly established Polish nation-state, and the ensuing ennationalization of both regions, triggered off population movements of 300,000 persons before 1939, when Berlin seized the whole of Upper Silesia and embarked on a policy of thorough Germanization. After 1945 this was succeeded by Polonization as Moscow granted most of the German territories east of the Oder-Neisse line (including almost the whole of Silesia) to Poland. In consequence, almost the entire Lower Silesian population either fled, was evacuated in 1944-5 or expelled by 1948, and the region was repopulated by Poles. The same was true in Upper Silesia but to a more limited degree as Warsaw decided to retain most of the local population: as 'Poles', they would 'justify' incorporation of the region into Poland, and they would continue to run the Upper Silesian industries so badly needed for the country's reconstruction. Although officially recognized as Poles, Upper Silesians were treated as second-class citizens. Whereas, by 1960, almost all of the remaining Lower Silesian Germans had been allowed to leave, this option was not available to Upper Silesians who, as a result, became more alienated, more German-orientated and even more deeply identified with their specific ethnic groups. Consequently, although Warsaw could not recognize them as non-Poles as it would contradict the offical myth of the state's ethnic homogeneity, an increasing number were allowed to leave for West Germany, especially after Bonn's major concessions to the Polish Communist regime in 1970 which had the dual effect of making hard-to-come-by goods more available for 'real' Poles, and of replenishing the conservative electorate in West Germany. On the other hand, those who stayed successfully defied Poland's ennationalizing policies by the establishment of various German organizations. The emigration of 1950-89 was in fact an 'ethnic cleansing' as it was originally set off by discrimination on ethnic grounds; the growing disparity in living standards between West Germany and Poland was accompanied of a similar gap in the granting of civil and human rights.     

德国法学教育述评

21世纪德国法学教育改革的重点是:加快培养过程的现代化和授课形式的多样化;通过优化录取和优化培养,提高学生质量和提高国际竞争力。学者建议:授予法学士学位(前提:修满6个学期的课程),以此取代到目前为止所实行的定向和中期考试;可提前用笔试和口试的形式进行第一次国家考试中的主科考试(如刑法或公法);从第5学期开始,深化通选课的学习;将第一次国家考试的校内考核比例确定为40%(5%为基础课,35%为重点课);将部分教学管理的决策权下放到院系;引入硕士学位课,以补充。