Assuring Real Freedom of Movement in EU Direct Taxation

The decisions of the European Court of Justice in applying the Treaty principles of freedom of movement to the direct taxation of individuals have been strongly criticised as taking an overly simplistic view of the interactions between national tax systems. The interactions often make non-discrimination an inappropriate criterion. This article proposes a framework, grounded in economic analysis, for understanding the implications of the interactions for freedom of movement. First, I establish a precise definition of obstacles to freedom of movement of individuals as costs of migration, as distinguished from incentives to migration (such as mere differences in national tax levels). Incentives can encourage economic distortions in migration, but they are not obstacles to migration (or free movement). Secondly, I develop the cross-migration test to distinguish costs of migration from incentives. I apply the test to show that two commonly used schemes of double tax relief, including exemption with progression, create unjustified obstacles to free movement.     

Wage differentials and social comparison: An experimental study of interrelated ultimatum bargaining

Equal pay for equal work is discussed in many different legal and political contexts. Our study explores one consequence of this formula, the effect of social comparison for wage acceptance, in multilateral ultimatum games. The results of our laboratory experiments indicate that the availability of information concerning ultimatum offers to other responders influences acceptance behavior even if responders have differing outside options. Particularly, behavior is only partly influenced by self-regarding social comparison; that is, the probability of acceptance decreases significantly for offers that put responders at a substantial disadvantage compared with others. On the contrary, responders are also partly concerned about unfavorable discrimination against others. However, we find that in our setting, i.e. in a setting where the wage offer relation is endogenously chosen, a slightly unequal relation maximizes the joint acceptance frequency for both responders.     

用经济学原理分析我国公安内保体制改革

我国现行的内保体制存在许多缺陷，在实践中面临着许多新问题，公安内保部门应转变观念，顺应改革要求，彻底转变职能，采取灵活的、适合市场经济体制要求的管理手段，在加强管理的同时，更加注重提供优质的服务。     

Neoinstitutionalism: Still no intellectual hegemony?

Despite its greater realism, neoinstitutionalism has not been able to rival neoliberal approaches in the minds of many public‐policy communities. This article suggests four reasons why this is the case: the way that neoliberalism appears to be rooted in the strong paradigms of neoclassical economics, the related simple appeal of marketization as a solution to policy problems, the dominance of short‐term calculation in financial markets as the apparently most successful form of economic activity, and the role of corporate actors as public‐policy insiders. It is argued that an essential solution to the problem is a rapprochement between neoinstitutionalism and neoclassical economics, which is itself not necessarily wedded to neoliberalism.     

Explaining differences in EMAS participation rates across Europe: the importance of institutions,incomplete information and path dependence

What factors shape environmental policies across Europe? In order to answer this question most economists would probably adopt a Public Choice approach. This approach has convincingly explained some aspects of environmental policies that exist in a similar fashion across Europe. But why do many environmental policies differ across European countries? This article argues that in order to understand differences in environmental policies in Europe North’s analysis of institutional change focusing on formal and informal institutions, incomplete information and path dependence is useful. North’s approach is applied to explain differences in a particular field of European environmental policy: The implementation of the EU’s Eco-Management and Audit Scheme (EMAS) in Germany, the Netherlands, and the UK. The starting point of the analysis is the observation that participation of companies in EMAS markedly differs between countries. It is shown that these differences can be explained with differences in formal and informal institutions in the three Member States, incomplete information of relevant actors, and path dependence.     

劳动力市场与劳动关系中的政府规制研究

如何更好地发挥政府的作用以维护劳动力市场与劳动关系的稳定和谐,对社会和经济发展具有重要意义。本研究基于制度经济学的观点,分析政府对劳动力市场与劳动关系中公平和效率的规制问题。本研究认为:政府规制是劳动力市场自由、高效运行的保障;劳动力市场失灵是企业存在和劳动关系产生的前提;政府规制可以提高劳动力市场和劳动关系中的效率,并解决其存在的公平问题。为进一步提升政府的规制效率,本研究建议:建立统一劳动力市场,消除市场分割;完善集体协商制度,促进工资形成机制;建立适应中国灵活性用工的劳动法规政策。     

入世后我国外贸代理制运作法律环境之分析

依据我国的承诺,我国将逐渐取消对外贸权的限制,以登记制代替许可制,这意味着我国现行的外贸代理制赖以存在的基础已经发生根本性变化,建立在自由市场经济基础上的外贸代理制将成为发展方向,依据世贸组织的规则,参照相关国际代理公约,废除外贸代理方面的一些行政规章,完善我国民法关于代理制度的规定,制定有关代理的特别立法,将是我国外贸代理制度改革的主要方法.     

经济法学的基本假设

法学研究之深入 ,端赖于范式转换 ,经济法学研究更是如此。以往之法学研究 ,较为偏重权利 -义务结构分析 ,这固然重要 ,但已显不足。本文基于对“复杂性问题”进行多维审视的需要 ,运用法与经济学的理论对经济法研究的几个基本假设进行了探讨。     

论权利

人与世界具有三层关系 :意识关系、支配关系和权利关系。在意识关系 (主体与客体的关系 )中 ,主体与客体互为前提 ,相互渗透 ,意识关系不具有排他性。在支配关系(支配主体与支配客体的关系 )中 ,支配一方面是主体对客体片面的必然性的扬弃 ,另一方面也是客体对主体片面的必然性的扬弃。在权利关系 (权利主体与权利客体的关系 )中 ,法通过对个别意志的肯定和否定使主体拥有了支配的自由和可能 ,使支配主体的支配具有了随意性和排他性 ,使支配被划分为合法的支配和非法的支配。这种对个别意志的肯定和否定的统一 ,支配的自由与可能的统一 ,进行支配的随意性与排他性的统一 ,就是权利     

Product Liability: A Neo-Austrian Based Perspective

The paper is an exercise in a neo-Austrian based economic analysis of product liability. After a short historical introduction, we take two of the basic premises of Austrian economic thought and see which system of product liability results. If costs are subjective and entrepreneurship is the essence of an efficient market process, a system of caveat emptor and vendor results. For judges to assess damages, in the way others advocate judges to do, judges would need to measure costs, something that cannot be done according to Austrian economics. The paper also answers some possible criticisms from the mainstream neoclassical perspective.