税收结构改变的长期影响与转型特征

提高直接税比重是优化我国税制结构和调节收入分配的重要实现途径，但可能同时对经济增长和社会福利产生影响。当政府降低消费税，如果维持长期总税收不变，那么不管是提高工资收入税税率还是资本收入税税率，经济中的资本积累和生产规模都会有一定程度的缩减；从长期看，提高直接税比重会降低消费者福利，但是转型过程中可能会有部分代际受益。相比于提高资本收入税，提高工资收入税税率在长期给经济增长和消费者福利带来的负效应更为明显。     

Applying Moral Foundations Theory to the Explanation of Capital Jurors’ Sentencing Decisions

Abstract

This study applies moral foundations theory to capital juror decision making. We hypothesized that binding moral foundations would predict death qualification and punitive sentencing decisions, whereas individualizing moral foundations would be associated with juror disqualification and a leniency effect. Additionally, we considered whether moral foundations can explain differences in death penalty application between conservatives and liberals. Respondents from two independent samples participated in a mock-juror task in which the circumstances of a hypothetical defendant’s case varied. Results revealed moral foundations were strong predictors of death qualification. The binding and individualizing foundations were related to sentencing decisions in the expected ways. Supporting our contention that moral foundations operate differently across different types of cases, heterogeneity in the effects of moral foundations was observed. Finally, we found support for the hypothesis that the relationship between sentencing decisions and conservatism would be attenuated by moral foundations.     

中国外资银行监管与中国入世承诺的履行

WTO规则促进了国际金融一体化的进程 ,加入WTO对我国金融业既是机遇又意味着挑战 ,本文针对WTO规则中有关银行业的规定与我国相关承诺中涉及的外资银行监管问题进行了客观分析 ,并就我国完善对外资银行的监管提出了自己的看法。     

试论技术入股股东的权利、义务与法律责任

技术出资方式迥然不同于货币、实物、土地使用权等出资方式,技术入股股东不仅具有其他股东的权利、义务与法律责任,而且还具有自己的特殊权利、特殊义务与特殊法律责任。从技术入股角度出发,《中华人民共和国公司法》有关股东权利、义务与法律责任的规定需要充实。     

世界五大文化圈的互动

把世界文化简单地分为东、西两大板块的观念应当改变 ,东、西文化并非从来就是两股道上跑的车。世界文化之源在东方 ,地中海是历史文化的漩涡 ,在此基础上 ,逐渐形成了五大文化圈 ,即佛教文化圈、汉字文化圈、基督教文化圈、伊斯兰教文化圈和游牧文化圈。五大文化圈处于互动关系 ,相互接触、碰撞、渗透、交叉 ,甚至挤压、重叠     

提高执政能力必须注重文化建党

注重文化建党既是党的历代领导集体一以贯之的重要思想 ,又是新的历史条件对我们党提出的新课题。以创新精神解决文化建党在新世纪面临的一系列重要问题 ,是加强党的执政能力建设的重要途径之一。     

中国律师办案中的关系因素——社会资本理论视角的分析

从社会资本理论视角,对中国律师执业中的关系因素进行调查和分析,为探讨中国律师与中国司法的新视角。在问卷调查的基础上,本文认为,作为重要的社会资本,人际关系在中国律师执业中具有重要的意义,关系在律师办理案件时有便于证据收集和采用、有利沟通、获得信息、方便工作、判决倾斜等作用。     

文化多样性的弘扬与知识产权保护

保护和弘扬文化多样性对于人类社会的发展具有极为重要的作用.文化多样性与知识产权保护存在着密切的联系.适度的知识产权保护会促进文化多样性的形成,片面的知识产权保护则会破坏文化多样性.反过来,文化多样性为知识产品的创作提供了源泉,为知识产权的产生提供了客观的物质基础.我们应当充分认识到二者之间的密切关系,通过改革现有的知识产权制度来维持和弘扬文化的多样性,以促进我国社会的和谐发展.     

以中美制度分析为基础论中国公司资本制度模式选择

美国为授权资本制的典型国家,中国实行法定资本制有其特殊的背景。以中美制度分析为基础看公司资本制度模式选择,中国应采取折衷授权资本制。     

RACIAL–ETHNIC INTOLERANCE AND SUPPORT FOR CAPITAL PUNISHMENT: A CROSS-NATIONAL COMPARISON*

This article tests cross-nationally the minority group threat thesis that public sentiments toward repressive crime-control policies reflect conflicted racial and ethnic relations. Using multiple data sets representing France, Belgium, the Netherlands, East and West Germany, Italy, Luxembourg, Denmark, Great Britain, Greece, Spain, Finland, Sweden, Austria, Canada, Ireland, and Portugal, we examine whether racial and ethnic intolerance—animus, resentments, or negative sentiments toward minorities—predicts greater support for the death penalty. Our results reveal that the respondents were significantly more likely to express support for capital punishment if they were racially or ethnically intolerant while controlling for other covariates of public opinion. These findings indicate that the link between support for capital punishment and racial and ethnic animus may occur universally in countries with conflicted racial and ethnic relations.