An overview: A new era of tax enforcement – from “big stick” to responsive regulation

Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance.     

现代大学治理结构：真实命题及中国语境

大学治理结构的真实命题包括多重涵义:回应"冲突和多元利益"的治理需要,建构能够体现利益相关者组织属性和委托代理关系特点的决策权结构;大学自身不是完整意义上的办学利益主体,其"组织剩余"是由社会利益来决定的公共价值,每一种利益相关者都不应单独地对大学行使控制权;大学治理结构是比管理结构更为基础的制度结构,其根本目的是建立大学决策过程与社会权利主体的合理联系,实现社会价值平衡。大学治理结构的中国语境是:办学体制的变化为政府与高校建立具有委托代理性质的契约关系提供了法律依据和操作空间;管理体制的变化使大学决策责任骤然加重、决策权处于高度集中状态,风险也随之出现;办学经费筹资结构的变化表明大学的社会基础日益广泛化,其利益相关者组织的属性正从模糊走向清晰。我国大学已跨越前治理时期,但向治理阶段迈进必须依靠上层政治权威的推动,才可能突破"制度锁定状态",破解历史性难题。     

Green citizenship: a review and critique

This paper reviews the literature on green citizenship and argues that the concept of citizenship has done much to advance green theory building internally but that in order to deepen an already substantial area of scholarship, promote a more inclusive and emancipatory environmental politics, and augment their contribution to the larger body of citizenship studies, greens will need to broaden their approach to the concept. This review highlights the tendency within green theorizing to privilege particular conceptions of the natural world and humans' relations to it, and draws attention to the work of those scholars explicitly engaged in incorporating the social construction of nature into their theories of green citizenship. The essay concludes by identifying three particular areas in which green theorizing has contributed to citizenship studies.     

Universities and State Policy Formation: Rationalizing a Nanotechnology Strategy in Pennsylvania

Technology‐based economic development programs have become a salient feature of the state policy landscape since the 1980s. While much research exists on the topic, little attention has been given to the processes of policy formation. State programs have moved towards high technology areas emphasized at the federal level over the past decades, and nanotechnology became one of the latest targets. This paper examines the eight‐year process through which Pennsylvania adopted a “state‐wide strategy,” culminating in the Pennsylvania Initiative for Nanotechnology. In this process, programs that responded to the interests of multiple agents came first, and a state policy was formulated after the fact. This pattern of “rationalized policy formation,” as opposed to rational policy formation, may be more common than suspected. Its strengths and weaknesses in this Pennsylvania case are discussed.     

高职院校利用社区体育资源开设体育课的研究

运用文献资料法对社区体育资源的概念进行了界定。在此基础上,分析了高职院校利用社区体育资源开设体育课程的必要性、可行性及其重要意义,并提出了利用社区体育资源开设体育课的应注意事项。     

Cooperation-benefit and social mobilization： The basement of harmonious society

As a goal pursued by human beings, a harmonious society can be constructed through a bottom to up social construction mechanism and top to bottom social mobilization mechanism. A healthy social construction mechanism can promote social wealth and allocate it impartially by jointing production of member of society and cooperation-benefit. At the same time, a good social mobilization mechanism, on the other way, makes the members of society reach a harmonious consensus by social mobilization and social civilization. In order to create these two types of mechanisms, public administrators need to develop mechanisms to promote cooperation and develop cooperation productivity. These mechanisms include social trust mechanism, information sharing mechanism, supervision and restraining mechanism and the mechanism for the distribution of interests.     

社会资本：农村基层公共服务供给体制创新——以汕头市C村为例

随着税费改革的完成,农村追入後农业税收时代。大多数乡镇基层政府陷入“财空、责大、权小”的治理困境,其提供公共服务能力追一步弱化。因此,如何克服国家制度的有限性,发挥体制外精英提供公共服务的积极性,成了我们研究的课题。汕头市C村农村公共服务的成功做法一政府与社会力量借助社会资本合作互动,增加公共服务供给总量,对其他农村地区公共服务的提升具有借鉴意义。     

广州市农村地区出生性别比偏高的原因调查及对策研究

近年来中国许多农村地区出生性别比偏高问题,引起社会的广泛关注。封此有大量的调查研究。一般的总结是：对于农村家庭而言,男孩与女孩在家庭养老、劳动能力、经济收入、社会地位等方面的效用差异。农村传统的生育文化、传统生育观念、B超机的普及成为导致农村出生人口性别比偏高的主要原因。本研究通过在广州市农村的调查,发现这些原困正在发生一定的变化,进一步提出有针对性地控制农村出生性别比偏高的政策建议。     

可持续发展战略与我国环境资源立法的完善

可持续发展战略是联合国环境与发展大会确定的未来共同发展战略。我国《中国21世纪议程——中国21世纪人口、环境与发展白皮书》提出了可持续发展战略、对策及行动方案。我国虽然在环境资源方面立法基本建立了环境与资源法的法律体系,但是尚缺将可持续发展作为环境与资源立法的指导思想。因此本文针对目前我国环境与资源及立法存在的实际问题,提出以可持续发展作为环境与资源立法的指导思想,修改我国《宪法》、《环境保护法》及有关环境与资源的法律、法规,制订统一《自然资源保护法》、《环境污染税法》、《环境保护投资法》及《环境与资源教育法》,完善我国环境与资源立法体制。     

政策性银行法律地位探析

本文探讨了政策性银行的法律地位问题。政策性银行是我国新出现的一种新型法人 ,具有独立的法人地位 ;我国民法对法人的分类并不能囊括政策性银行这类新出现的法人 ;当前强调公私法的区分和公法人私法人的划分 ,具有重大的理论意义和实践意义 ;我国政策性银行应是公法人 ,具有充分的根据