Expanding the R&;E tax credit to drive innovation,competitiveness and prosperity

The research and experimentation (R&E) tax credit has long been the subject of criticism. Some argue that if the goal is more research and innovation, it’s better to increase direct federal funding of research. Others argue that the credit is not effective, that companies would do the research in any case. Some object the very notion of using tax policy to influence private sector behavior, preferring instead a more “neutral” tax code. Still others, including Tassey in this volume, point to what they see are a host of design flaws in the current credit, including that its incremental nature reduces its effectiveness. I will argue here that most of these arguments are mistaken. To promote innovation in a global economy both direct funding and indirect tax incentives are needed. The credit, while it can be improved, has been shown to be effective in stimulating research. Moreover, far from distorting the market, the credit corrects for a market failure where firms are unable to capture all of the benefits of corporate research, leading them to under invest in research. Finally, while reform and expansion are needed, it would be a mistake to shift to a completely flat credit. However, several important changes should be made including doubling the current value of the credit, modifying the Alternative Simplified Credit to become incremental, and expanding the flat credit for collaborative R&D.

从《反垄断法》的颁布看市场竞争机制的法律构建

在市场经济条件下,企业要真正地开展市场竞争,必须创造一个良好的市场竞争环境。《反垄断法》的颁布实施可以说为建设一个公平竞争的市场环境,在立法上已迈出了最重要一步。但从实际的情况来看,要真正构建一个公平竞争的市场环境,仍然任重而道远。     

从商之道：变迁中的旅游小城镇商业市场

传统集镇的商业市场是集镇存在的基础和社会空间的映射,其传统商贸功能和作为文化资源的特点又为当代旅游业所采用。在当代大众旅游消费空间背景下,传统商业市场正经历着转换和变迁,并共时性地展现着传统集镇的社会变迁。研究主要以定性和实地调查的方法从商业市场的物质载体、经营主体和商业业态三方面阐述当代旅游背景下传统集镇商业市场现代转向中的变迁问题。     

犯罪市场与情境控制——农村土地承包经营权流转中的犯罪问题研究

土地承包经营权流转是一项新的变革,形成的一个新兴市场,但由于制度内外的主客观条件的影响,也在一定程度上催生了一个"犯罪市场。"权力要素不当介入土地承包经营权流转的交易关系,引发了诸多犯罪因素。对此,必须从犯罪的情境控制角度出发,从被害控制、权力控制和管理制度控制等方面提出防范和遏制之对策。     

Legal analysis of credit of Jin merchants

Jin merchants made great contributions to China’s business history with their splendid commercial accomplishments throughout a long history. In the course of the formation and growth of Jin merchants, their outstanding credit has played a significant role. This is mainly reflected in the professional ethics from their commercial achievements, outlook of values on credit orientation, personnel promotion, incentive mechanism and restraining mechanism. The valuable credit accumulated by Jin merchants is of unique value and based on a perpetual charm, and it is a precious heritage for entrepreneurs today and in future.     

信用权之反思与重构

对信用权问题的解答必须回归到对作为客体的信用本身的认识。信用的理论界定和实践表达证明,信用是关于主体客观上的履约能力和主观上的履约品质的综合评价。从评价性人格权客体的外在性出发,信用作为与被评价人相分离的外在之物,作为一种“评价的他者”,与被评价人的人格利益并没有必然联系。正确的逻辑应当是剥离人格与财产,将原本属于名誉的人格利益的部分交还给名誉,信用只剩下财产利益部分。信用所蕴含的财产利益能否成为一项单独的财产权利,视各国法政策要素与法律科学要素间博弈的不同情况结果会有不同,但至少德国民法典第824条的分析表明,该“信用”条款所保护的不是一项特定化的权利,而应归属于一般化财产利益或纯粹经济损失范畴。     

刑事司法中公民的容忍义务及其限度

公民容忍义务源于每个人为求权利和自由需分出部分私权演绎为公权,所有人的付出意味着个人承担的义务比他的需要对应的义务更多,公权是放大了的私权。公民容忍的限度涉及刑事司法人权保障的规则化、伦理化,目前的看法相当暧昧。公民容忍义务具有共识性、比例性、条件性和模糊性四个方面的特征。对公民应当服从的公权力应通过必要性原则、比例原则来制约,找到个人权利与警察权、检察权、司法权的平衡点,以保障公民的人权。     

从威权管制到社会治理——关于修订《大气污染防治法》的几点思考

我国《大气污染防治法》的修订正在进行之中,大气污染防治法的修订,仍存在一些有待解决的重大问题。除了基于气候变化问题对二氧化碳的规制作出回应,以及结合我国大气污染现状提出大气污染防治应引入分区管理制度外,现行《大气污染防治法》仍然呈现出以政府为主体,以污染企业为规制对象的单一化威权体制特征,其法律实施效果不佳,也不符合现代社会自我管制与和谐发展的要求。为此,需要加强市场激励机制的作用,为社会自我管制和公众参与提供条件,并基于行政责任和民事责任动因的不同,改变目前法律责任规定中重行政责任轻民事责任的现状。     

政府干预与市场调节之间的重新平衡——金融危机责任费的经济法反思与启示

政府救助金融危机容易引发市场主体的道德风险,如何在政府与市场主体之间重新分配责任,以纠正因政府救助所致的政府干预与市场调节之间的失衡,是后金融危机时代法律关注的重点。对大型的金融机构征收金融危机责任费,让其最终承担起政府救助成本有助于恢复政府与市场之间的平衡。金融危机责任费对市场主体权利义务的重新调整与责任的重新分配,突破了传统的法律责任理论,具有明显的社会性和身份性;而金融风险的外部性、大型金融机构与中小金融机构之间的不平等风险地位是金融危机责任费的风险根源。此外,它对于完善我国金融法制建设也具有重要的启示意义。     

Network neutrality: Issues for Australia

The beginning of the 21st century saw the beginning of substantial debate on “open access” to the Internet and the related concept of “network neutrality”. This paper is a short introduction to some of the complexities of the debate, focussing on the difficulties of attempting to regulate rapidly developing technologies, as well as particular issues of price and market regulation in Australia. Generally, network neutrality advocates believe that without regulation, telecommunications companies will use their control over “last mile” infrastructure to engage in discriminatory and anti-competitive practices against content providers. Opponents argue that this concern is illusory, and regulatory restrictions requiring neutrality will in their turn restrict innovation by network providers. In Australia, most discussion has focussed on price and market regulation. However, many Australian opponents of network neutrality say that it is an American problem, irrelevant to Australia, because of different pricing models for the Australian broadband market.