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。     

Does One Size Fit All? A Note on the Harmonization of National Warranty Law as a Tool of Consumer Protection

The European Union's Directive on the Harmonization of national warranty laws directed interest to this particular legal institution. From an economic point of view warranties have different functions. In this note it will be argued that the change in the law of warranties leads to a loss of informational value and to a welfare loss resulting from constricted transaction possibilities, which has not been widely recognised in the recent discussion on warranties.     

价值视角的转变与正义模式的演绎——评美国1998年《ADR 法》

经过联邦法院对 ADR 的十几年的探索实验,美国国会最终通过了1998年《ADR 法》,为 ADR 措施的开展发放了“绿卡”。该法要求所有的美国联邦法院实施“当事人服务型”的 ADR 措施,并允许法院强制当事人参加 ADR 程序。联邦法院 ADR 部门要想成功有效的实施该法,对各种 ADR 措施进行选择,以使其与现有的法院体系相兼容,同时为当事人提供便利,首先要协调好 ADR 措施所内涵的正义模式与一直引导着法院的传统的判决型的正义模式的关系。     

Juvenile Criminality And Semi-Criminality: Learning From Victorian Perceptions And Responses

This article focuses on media reportage of offensive juveniles, past and present, to elicit lessons that the twenty-first century can learn from the Victorian past in terms of diversionary responses. How to prevent vulnerable juveniles sliding into dangerous criminality is a continuing preoccupation: the issue explored in this article relates to the creation of the identity of the criminal juvenile. In utilising the concept of semi-criminality to label certain types of juvenile anti-social behaviour the Victorians avoided actual criminalisation of socially offensive but, in legal terms, minor behaviours. The reasons for and negative consequences of the abandonment of this concept by the modern age are explored, including the reconceptualisation of where responsibility for juvenile offending lies in the modern era.     

Beyond 'Do No Harm': The Challenge of Constructing Ethical Relationships in Refugee Research

This paper highlights some of the central ethical challengesinvolved in undertaking social science research with refugeesin conflict and crisis situations. It focuses on two main setsof challenges: first, the difficulties of constructing an ethicalconsent process and obtaining genuinely informed consent; andsecond, taking fully into account and responding to refugeeparticipants' capacities for autonomy. The authors also discussthe challenges involved in applying the central normative principlesgoverning ethics review processes—the principles of beneficence,integrity, respect for persons, autonomy and justice—tothe context of refugee research. It is argued that researchersshould seek ways to move beyond harm minimization as a standardfor ethical research and recognize an obligation to design andconduct research projects that aim to bring about reciprocalbenefits for refugee participants and/or communities. Some ofthe methodological issues raised by this analysis are discussedin the conclusion.     

公益征收初探

征收和征用是现代法学上的两个重要概念 ,我国现行法制混淆了二者的区别。公益征收合法性的基础在于 ,征收的公益目的性和公正补偿性。我国应建立完善的公益征收制度 ,明确公共利益的范围和界限 ,并规定补偿的原则和基本标准。     

从非营利组织看事业单位的改革

中国在推进事业单位改革的过程中开始提出和使用非营利组织的概念,正确看待非营利组织现状和在中国公益事业中的作用,让事业单位和民间非营利组织平等发展,甚至相互竞争来促进事业单位提高服务意识和服务质量。使公益性,非营利性得到真正体现,并让改革的成果惠及全体人民。     

Conception and the Irrelevance of the Welfare Principle

This article challenges the assumption that their future children's welfare is a relevant consideration when deciding whether to provide a person with assisted conception services. It does not argue that infertility treatment ought to be available as of right. Rather, this article's proposal is that section 13(5) – which specifies that no-one shall receive assistance with conception unless account has first been taken of the welfare of any child who might be born – should be deleted from the Human Fertilisation and Embryology Act 1990. Extending the 'welfare principle' to decisions taken prior to a child's conception is shown to be unjust, meaningless and inconsistent with existing legal principle.     

我国农村社会保障现状及发展思路初探

农村社会保障体系建设既十分迫切,又非一蹴而就。本文在对当前我国农村社会保障现状及存在问题进行分析的基础上,借鉴国际经验,从我国国情出发,提出了建设我国农村社会保障体系的基本原则和工作思路,重点建立贫困人口生活救助制度,加快推进新型农村合作医疗,稳步探索农村养老保险,积极支持慈善事业发展,提升社会福利水平。