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。     

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。     

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.     

韩国首都圈建设中的政府作用及其对京津合作发展的启示

韩国政府在首都圈发展过程采取了制定规划、建立协调机构和产业指导等多种措施,促进首都圈内分工与合作的良性局面。在控制首都圈的过程中,政策也出现过失误,致使首都圈过度集中问题依然十分严峻,这些都对京津发展具有借鉴意义,即树立城市发展的区域观念,加强政府作用与市场作用的对接、中央政府与地方政府的沟通,发挥科学规划的指导作用,加快立法工作的步伐。     

消除财富歧视实现共同富裕

全面建设小康社会的内容是多方面的,而共同富裕具有决定性的作用。实现共同富裕要坚持效率优先兼顾公平,要提倡创造性劳动,重视资本的合法性,培养纳税人意识,建设趋向共同富裕的机制。