以公法之债解读我国社会保险税的建立——以纳税人财产权保护为视角

社会保险税不仅是税种法的重要组成,更是社会保障制度的核心环节,与一般的保险制度和税法制度都有着理论和实践上的差异。以公法之债为视角,解读社会保险制度和社会保险税的性质,比较社会连带互助与国家责任理论的逻辑体系,从而推求社会保险中个人责任与国家责任的划分原则,也即个人与国家债权债务关系之界定。同时结合我国社会保险资金制度的历史演变,反思社会保险制度改革的缺失。在比较社会保险筹资制度差异和若干理论阐释的基础上,对我国社会保险资金制度的改革提出建议。     

Constitutional Barriers as Limitations to State Activity

The study deals with constitutional constraints and examines which constitutional limits or barriers set by ordinary law are effective against too much public policy. Are these limits useful to block the level and the growth of expenditures, taxation and public debt? Starting points of the analysis are historical considerations on past experiences with constitutional constraints. In a second step a typology of constitutional and legislative barriers will be presented and discussed. These barriers can be distinguished between quantitative and procedural constraints. Empirical findings for different countries as well as for the European Union will be presented. Finally, empirical results will be derived from a pooled cross sectional regression, where several factors are regressed on the annual deficit. It turns out that limits on taxation and expenditure limitations (TEL) as well as limits on public debt have pros and cons. These will be assessed on the basis of the empirical findings. A clear result of the comparative research points to the efficiency in blocking public policy, i.e. spending, taxation and the public debt. This entails that the main target of such rules is usually achieved.     

A Feminist Perspective on Contract Theories from Law and Economics

This article offers a feminist perspective on contract theories in law,economics and law-and-economics. It identifies masculine traits presentcontract theories in all three disciplines. It then describes andassesses some developments that appear to be feminising: Therecognition of the importance of social norms in contract theory andtheories of contract as relationship. The article's main claim is that amasculine model of decision-making persists even within the less overtlymasculine models of contract. The problem of sexually transmitted debtresulting from a surety contract is analysed in detail as a specificexample supporting the article's general argument. The article concludesthat the way forward is to be found in a recognition of other ways ofmaking decisions.     

论广东民营企业信用担保体系建设

目前,中小民营企业在国民经济中发挥着重要作用,然而融资难已经成为制约其生存和发展的主要障碍。解决这一问题的关键是构建完善的信用担保体系。广东中小企业信用担保体系在外部环境、担保体系建设、担保机构发展等方面均存在诸多问题,因此需要政府、担保机构、担保协会及中小企业各方协调配合,采取健全法规、强化风险分散机制等措施完善广东中小企业信用担保体系,以更好地为中小企业融资提供服务。     

中国市场化企业融资机制的形成与创新

资金是企业的生命源泉。改革开放以来,随着中国经济发展水平不断提高,资金供给环境更为宽松。投融资体制改革的进一步深化,资本市场的发展,使企业融资渠道更加多样化、全面化、市场化,创新机制不断形成。与此同时,当前的融资机制还不完善,存在着诸如企业融资缺乏信用,直接融资体制尚待完善,民营企业、中小企业融资缺乏制度保证等一系列问题。企业融资机制的改革与创新已成为目前广泛关注的一个重要课题,为此,第一要通过深化商业银行制度的改革,推进民间金融的发展,拓宽企业融资渠道,增加企业融资选择机会;第二要以制度建设为中心,不断规范和完善直接融资体制;第三要树立良好的企业信用,以多种方式利用金融资源,保证获得稳定的现金流,实现可持续发展。     

诉讼时效在保障工商业文明社会信用体系中的核心价值--诉讼时效基本理论的反思与我国诉讼时效立法的重新选择(二)

农耕文明的自然经济和熟人社会特点决定了农耕文明社会成员之间信用的不发达,信任得以天然维系,无需诉讼时效制度对信用加以保护,诉讼时效即无从产生.而工商业文明的商品经济和陌生人社会,则是产生大量信用,社会成员信息不畅.为了保障任何第三人不至于因债权人突然行使产生于年代久远而处于休眠状态的权利而受损,有必要设置诉讼时效制度切断久远的债权债务关系影响到对当事人财产信用的评价,维护债权信用体系.诉讼时效通过其独有的弱化甚至消灭权利的功能维持了整个社会的债权信用,尽可能保障一般社会的交易安全.这即是诉讼时效的制度基础之所在.     

The role of debt,death and dispossession in world-ecological transformations: swidden commons and tar capitalism in nineteenth-century Finland

ABSTRACT

This article theorises about the ways in which commodity frontiers replace forest commons. New insights are offered into the role of debt, enclosures, the death of human and extra-human natures, and the role of the state in historical processes through an analysis of historical material and recent scholarship on eastern Finland's role in global capitalist expansion in the nineteenth century. The article contributes to the general study of commons and the expansion of capitalist world-ecology. We discuss how swidden commons were more sustainable than generally assumed. The article provides an original theoretical framework for studying world-ecological transformations. We argue that a study of debt, death and dispossession – which we call the three work-horses of tar capitalism – can shed new light on the expansion of commodity frontiers.     

从A级信用企业培育看中小企业融资机制创新——以宁津县为例

融资难已是中小企业面临的一大难题。该文通过对宁津县相关情况的调查,剖析了中小企业发展中的资金需求和融资情况,并从信用企业培育为出发点,对改善地方金融生态环境,进而提高中小企业融资效率、实现银企“双赢”提出对策。     

Fiscal institutions of Brazilian municipal borrowing

In an effort to understand subnational borrowing, this article explores how three Brazilian institutions—the 1988 Constitution which mandates revenue and expenditure assignments among the levels of the federation; the national Law of Fiscal Responsibility, which imposes expenditure and debt limitations on all levels and branches of government; and various borrowing arrangements—affect the municipal borrowing environment. These institutions are examined in light of de Mello's (2001) policy recommendations for strengthening efficiency and fiscal discipline in subnational borrowing. The institutions of Brazilian borrowing were found to have some of de Mello's recommendations, with the new Constitution and the Law of Fiscal Responsibility making progress towards increased fiscal responsibility, but the current borrowing arrangements serving to maintain a controlled system that is not conducive to responsible municipal borrowing. Several recommendations are made to improve the borrowing environment and foster fiscal discipline and efficiency Copyright © 2008 John Wiley & Sons, Ltd.     

Colonial labour,Tawdenni and ‘L’enfer du sel’: the struggle from slave to free labour in a Saharan salt mine

Abstract

Can we understand the arrival of Capitalism in Africa by tracking labour – from unfree to free, from slave to wage? The question supposes slavery to lie at its heart, yet the conversation between labour and slave studies is in early stages. The sources are problematic: the colonial ‘language of labour’ was often political rhetoric camouflaging ongoing forms of slavery. Then, there was the question of how the metropole-incorporated colonies into its economy: French West Africa’s sun and sand offered few economic resources. One was salt. The Niger Bend economy depended on Tawdenni, a desert salt mine controlled by Saharans and exploited by their slaves. In 1910, it was predicted that the French abolition of slavery would spell the end of Tawdenni: “Never will a man from the South – unless a slave – give himself to this work”; what, therefore, was to be done? The paper challenges the view that engagement with colonial capitalism necessarily led directly or even inevitably from slavery to wage labour by exploring how Tawdenni’s servile labour system responded to French colonial attempts to combine political abolition and economic sustainability.