论社会主义市场经济的法德二重性

我国经济体制改革的目标是逐步建立比较完善的社会主义市场经济体制。社会主义市场经济是法制经济又是道德经济。在发展社会主义市场经济的全过程中,坚持法德并举,努力确立和形成与社会主义市场经济相适应的市场法律体系和道德体系,做到法治德治相互结合、相互补充,共同保障和促进社会主义市场经济的健康有序发展。     

Tax Challenges in the Global Economy

Globalization has increased significantly over the past two decades, provoking different political reactions. Increasing trade and financial openness as well as intense global economic competition have forced governments to intervene in order to deal with its different negative consequences such as budget deficits or growing unemployment. Over the last two decades, almost all OECD （Organization for Economic Co-operation and Development） countries have undertaken structural changes within their tax systems. However, two main problems appear. The first one concerns ＂tax competition＂ understood as improvements made by different countries in the field of investment climate especially in the field of economic freedom. The second one refers to the effective tax revenue resources that help maintain the welfare state properly. In the developed countries, this is certainly easier as richer societies afford to do it through their fiscal systems. The main aim of this paper is to examine the impact of globalization on tax policy--its nature and its transformations. The main conclusions are as follows： Globalization is an incredible opportunity for the private sector to take advantage of free movement of goods, services, capital, and people. At the same time, it is a great challenge for the public sector to maintain sound public finance. The analysis is based on statistical data and qualitative research methods.     

通货膨胀对股市收益的非对称性影响———基于 PSTR 模型对成熟市场的经验研究

本文通过采用非线性面板PSTR模型,利用美国、英国、日本、法国和德国五个成熟市场的月度数据,对通货膨胀对股票市场的非对称性影响进行了实证研究。结果表明,在股市处于不同的状态下,通货膨胀对股票市场的影响存在较大的非对称性。在股市收益高涨的时期,通货膨胀对股市收益存在显著的正向影响;而股市处于低收益或者负收益时期,通货膨胀对股市收益存在显著的负向影响。此外,非线性检验还发现利率变动也是导致通货膨胀对股市收益的影响存在非对称性的一个重要原因。     

美国证券市场高频交易的最新法律监管动向——兼论“光大8·16事件”的防范

"光大8·16事件"是我国证券市场首例与高频交易有关的典型乌龙案例,其产生原因及严重后果引人深思。乌龙并不可怕,但一旦与高频交易相结合,其破坏力往往超乎想象。高频交易错误在计算机技术发达的美国早已不是什么新闻,特别是随着高频交易在美国的盛行,类似错误近期频发。为此,美国推出了综合审计追踪、市场数据信息分析系统、涨跌停板机制、全市场熔断机制等新举措,并酝酿推出全新的断路开关机制,以加强对证券市场高频交易的法律监管。这些最新动向中有不少值得我们借鉴,我们也应尽快明确对高频交易的监管,加快定义制定和数据收集工作,并适时推出监管"组合拳"。     

对市场经济是法治经济的思考

市场经济是实行法治的经济。社会主义市场经济必须依靠法治来克服“丛林法则”的负面效应 ,来解决市场、政府和契约“三大失灵”问题。必须加快我国的立法节奏 ,完善行政执法、司法制度 ,建立健全强有力的监督机制 ,切实推进我国社会主义市场经济的法治化进程。     

新发展格局下中国国际税制竞争力的提升路径

国际税收法律制度竞争是国际税收竞争的核心,一国的国际税收竞争力从根本上取决于其税制的竞争力。近年来,各国提升国际税制竞争力的主要举措包括从全球税制向有限属地税制转型、加强税收协定中消极所得预提税税率的法律协调以及对吸引外资的税收优惠制度进行调整。在全球竞争的大背景下,中国应当在总结国内外国际税制改革先进经验的基础上,对自身的国际税制进行系统性改革,即加快从全球税制向有限属地税制转型,完善税收协定中的消极所得条款,调整企业所得税优惠以应对支柱二规则带来的挑战。     

Beyond Hollowing Out: Straitjacketing the State

For two decades, the metaphor of ‘hollowing out’ dominated discussions about the changing role of the state in delivering public services. Today, this metaphor no longer captures important contemporary developments. European Union policy has expanded deeper and deeper into public service sectors, increasingly constraining government's capacities to deliver these services. I suggest a new metaphor to capture this: straitjacketing the state. People are straitjacketed when they are perceived to be at risk of damaging themselves through self‐harm. Straitjacketing the state occurs when a state signs up to a new set of supranational rules which purportedly will help avoid it damaging itself, by restricting room for localised inefficient practices. However, due to the strength of the straitjacket, governments become significantly restricted in choosing policies for domestic implementation according to their preferences.     

Citizenship and choice

Citizenship: Rights, Community and Participation. By David Prior, John Stewart and Kieron Walsh. Pitman Publishing, 1995. Pp.194. £20.

Markets, Service and Choice. By Kieron Walsh and John Stewart. Belgrave Paper No.12. Local Government Management Board, 1995. Pp.24.

Public Services and Market Mechanisms. By Kieron Walsh. Macmillan, 1995. Pp.284. £40 hb, £12.99 pb.     

World Championship in Negotiation? The Role of Competitions in Negotiation Pedagogy

The last decade has seen the emergence of several new negotiation competitions around the world. We think the two major drivers of this development are a general trend toward the increasing internationalization of higher education and a recognition of the specific benefits of competitions for negotiation pedagogy. These benefits include: the high level of student commitment generated by participation in a competition, which enhances the quality of negotiation; the opportunity that the competitions give students to experience authentic cultural diversity; and the networking opportunities for students and instructors that the competitions create. This article focuses on the role that negotiation competitions can play in negotiation pedagogy. We first present an overview of the currently most important international negotiation competitions. This is followed by an outline of the specific benefits of negotiation competitions for pedagogy. We then take a closer look at the organization and outcome of negotiation competitions and discuss the opportunities for their development and growth.     

Culling the cousins: Kingship,kinship, and competition in mid-millennial England

Kin selection, an aspect of evolutionary theory, argues that, all else equal, individuals should give preferential treatment to relatives, based on the degree of relatedness [Hamilton, W. D. (1964). The genetical evolution of social behaviour I, II. Journal of Theoretical Biology, 7, 1–52.]. However, one may observe instances where competition for scarce or unique resources is stronger between family members than between unrelated individuals. Such a situation existed between 1377 and 1603 with intense competition for the throne of England among descendents of Edward III. During this period, monarchs were executed by relatives to gain or maintain the throne for him or herself or descendents. Despite the widespread destruction of kindred, we show that executioners never sacrificed lineal relatives nor executed collateral relatives in excess of their own legitimate nuclear relatedness, and the number of executed relatives was positively correlated to the age and legitimate reproductive success of the executioner. Moreover, when resources are scarce, have an intrinsically high value, and are inherited, it may be in your Darwinian reproductive interest not to maximize but to minimize the number of legitimate children in order to reduce competition among family members.