Why Is the Estate Tax so Controversial?

There are some social issues whose significance for society nobody would seriously question but which nevertheless receive only scarce attention in sociological research. One of these is the bequest of private wealth from one generation to the next. It is currently estimated that about 550 billion dollars are transferred annually in the United States, amounting to more than 4% of the American gross national product (Havens and Schervish 1999). Not only is this a huge amount of wealth that changes ownership, but the bequest of wealth speaks to some of the core questions of sociological scholarship.

穿越公私法分界线:自然资源国家所有权委托行使模式

基于我国自然资源自身的特点和自然资源国家所有权行使的实际情况,"统一代表行使+委托行使"模式成为重构自然资源国家所有权行使模式的现实选择,大体呈现出"代表行使—统一代表行使—委托行使"的层级结构。委托行使模式作为代表行使特别是国务院统一代表行使的具体实现方式,以集中统一行使为前提,以将国家所有权界定为私法所有权和实现国家所有权行使与监管权行使的真正分离为基础,横跨公私法两个疆域。委托行使在法律上的实现不仅要求国家所有权穿越公私法的分界线到达私法所有权的彼岸,而且需要使委托关系超越公私法律关系,成为一种新型法律关系。委托行使模式目前可通过委托协议来建立,将来应当通过自然资源特别法完成相应法律构建。     

产权的转型与转型中的产权

传统计划经济体制下的公有产权是非市场型产权,传统公有产权的转型就是由非市场型产权向市场型产权的转变。产权分化是现代产权运动的基本趋势,现代企业制度是产权分化的产物,它既是对私有制的扬弃,又是向公有产权过渡的条件。法人财产权是现代产权制度和现代企业制度的核心。现代企业制度具有多重内涵和属性,通常指的是其适应市场经济要求的一般特征。现代企业制度并不直接等于公有制,要使股份制成为公有制的实现形式,还需要把公有制的内涵与股份制这种形式结合起来。     

论所有权社会化

所有权由神圣不可侵犯逐渐演变为一种受到一定程度限制的权利，由此负有了一定的社会义务。究其原因，在于所有权不仅要保护个人财产而且还承担着一定的社会功能。所有权社会化的实质就是对于社会公共利益的保护。     

资本主义和社会主义如何利用股份制——兼论国有经济的六项基本功能

当代股份制有两种基本模式美国模式和日本模式.美国从以个人直接持股为主体与多种机构持股并存,逐渐转变为以机构持股为主体与个人投资持股并存的股份制度;日本实行以法人相互持股为主体、个人直接持股和机构持股并存的股份制度.这两种典型的股份制模式总体上都属于资本主义制度范畴,而不是所谓的"公有制形式".中国在迈向市场经济的改革中,应坚持公有制的主体地位,将公有产权与市场经济有效地融合在一起,实现一种以法人型联合劳动为基础的"市场社会主义".     

论夫妻一方擅自处分共有财产行为的性质及其效力

夫妻对共同所有的财产,有平等的处理权。随着法律观念的不断增强和人们权利意识的觉醒,因夫妻一方擅自处分共有财产而引起的法律纠纷越来越多。但在具体处理此类问题时,适用法律上具有一定的模糊性,导致实务中同类案件有完全不同的审判结果。     

Corporate Ownership by Industrial Foundations

Industrial foundations are self-governing, non-profit institutions that own business companies. This ownership structure is found in a fair number of Northern European companies, some of them successful world-class competitors. Standard agency theory would predict foundation-owned companies to be relatively inefficient since they lack monitoring by residual claimants and access to equity finance from the stock market. Nevertheless, empirical research (Thomsen 1996) has found that Danish foundation-owned companies do no worse in terms of profitability and growth than companies with dispersed ownership or family ownership. The paper considers and tests alternative explanations of this paradox. Explanations based on tax incentives, alternative control mechanisms and product-market advantages are rejected, but some support is found for performance advantages related to family control and long-term business commitment.     

Does local ownership bring about effectiveness? The case of a transnational advocacy network

In international development, shared ownership is assumed to be a condition for effectiveness. Academic studies question this relation, claiming shared ownership can instead lead to ineffectiveness. This study analysed the interplay between ownership and effectiveness in a transnational advocacy network for conflict prevention observed 2012–2015. Building on recent discussions about balancing unity and diversity in networks, this article unpacks the ownership/effectiveness relationship into three dimensions: collective identity, accountability processes and a shared advocacy message. We find that the question is not about more or less effectiveness, but about the processes shaping the meaning of effectiveness in particular institutional constellations.     

National ownership and donor involvement: an aid paradox illustrated by the case of Rwanda

A paradox in current international development cooperation is comprised by the simultaneous insistence on national ownership and far-reaching donor involvement through policy dialogue. In order to better understand this combination of a strong ownership ideal and extensive donor presence, this article explores how national and external actors portray the process of formulating and revising development policies and programmes in an aid recipient country. The study is based on original empirical material from national as well as external actors involved in the aid relation in Rwanda which, despite heavy aid dependence, is known to have achieved relative policy independence. Analysed in relation to three strands of critical thought in previous research, findings show that, in Rwanda, the very top political leadership is actively involved in initiating and formulating policies; that there are instances of negotiation as well as strong disagreements between national and external actors; and that, rather than donors seeking to retain control, Rwanda is depicted as setting its own agenda and effectively managing its donors. The paradox of an ownership ideal combined with donor involvement is thus met by an apparent tendency among national as well as external actors to emphasise national ownership while toning down donor influence.     

自然资源统一确权登记改革的立法纾困

自然资源统一确权登记是通过重识各具体资源要素间的生态功能关联而展开的空间维度的整体性登记,其蕴含了使登记客体呈现生态性革新和空间性扩张的新趋势。确权登记改革对以保障交易安全为主线的传统物权登记功能定位形成动摇,并进一步冲击了取向于自然资源财产属性的"物的区隔化经济利用"的物权客体特定性规则。对此,有必要回应自然生态空间这一独立登记单元的程序性设置对自然资源国家所有权客体形态所产生的实体性回射影响。一方面,应确认登记功能主义对登记客体的革新效果,从公示物权秩序扩至实现生态管护,登记治理效能的扩充使其呈现空间治理的新向度;另一方面,应在引入"生态物"的物权客体判定标准的基础上,对自然资源国家所有权在客体形态和权能构造方面进行"绿化"解释。以此为依托,释明支撑自然资源统一确权登记改革的"空间治理"和"生态文明"双线逻辑。