Tax collection efficiency in OECD countries improves via decentralization,simplification, digitalization and education

This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004–2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications.     

唐前志怪小说的整理与辑释体的创立--评李剑国先生《唐前志怪小说辑释》

唐前古小说,抉异呈怪,不仅历代好之者甚众,且于小说史也大有价值,故搜求整理者代历代不乏。但考察前代的搜求整理,却总是不能尽如人意。李剑国先生的《唐前志怪小说辑释》,在借鉴《古小说钩沉》与《唐人小说》体例的基础上,进一步改进、完善,形成了独具特色的辑释体,创制出了一个古小说整理乃至古代典籍文献整理的科学体例。     

比较法视野下我国电子商务税收立法的实现路径

电子商务的迅猛发展及不健全的电子商务税收制度引发了我国税收征管困难、税源流失日益严重的问题。通过对各国电子商务税收立法制度的比较和借鉴,提出我国应当结合国情,批判和吸收各国的经验,应当在坚持税收中性原则的基础上进一步修改税收法律制度,在纳税税种及资金流监管等各方面进一步完善和构建电子商务税收立法体系。     

电子证据收集的基本方法：法律层面和技术层面的分析

电子证据收集的基本方法包括法律层面和技术层面的方法。电子证据收集应当特别注意对隐私权的保护。我国应当赋予检察机关采用技术侦查方法收集电子证据的权力，扩充网络警察队伍，建立网络警察培训机制，推动电子证据收集工作的顺利开展。     

Beyond interviewer effects in the standardized measurement of ego-centric networks

The effects which interviewers exert on the collection of ego-centric networks have recently come into the focus of methodological considerations. Studies consistently show that the size of networks varies depending on the interviewer. We would like to expand on this research strand by pointing to different aspects which have so far gone unremarked in the discussion. First, size is mainly analysed as a network measure which is influenced during data collection, while other common measures such as network density or composition have not received sufficient consideration. Second, large-scale surveys using face-to-face interviews usually allocate interviewers to a single sampling point. Differences between sampling points (locality effects) are attributed to interviewer effects. Hence, we disentangle the effects of the locality and interviewer. Third, the discussion on interviewer effects often follows an “actor-oriented” consideration of how data collection situations are structured by interviewers. Expanding this approach from a relational perspective, we consider the relationship between the interviewers and respondents and whether this relationship influences the collection of network data. To test our hypotheses about the influence of interviewers, the locality and the interviewer-respondent relationship on different network measures, we use data from the 2010 German General Social Survey (n = 2827 respondents, n = 220 interviewers). The multilevel analyses show that the relationship between the interviewer and the respondent is not very relevant. Furthermore, the analyses show that interviewers have an influence on the network size but not on measures of their composition. However, evidence on the prevalence of locality or interviewer effects is mixed. Finally, homophilous interviewer-respondent relationships have very little effect on network characteristics. We find evidence of training and fatigue effects on network size. However, much of the variation in network size caused by the interviewer still remains unexplained. We draw conclusions on how to organize interview situations in surveys.     

黄丕烈藏书题跋辑本校误举例

清代著名藏书家黄丕烈的藏书题跋于版本学、目录学等方面有很大价值,清潘祖荫、缪荃孙等人都曾搜集黄丕烈的藏书题跋,编纂成书。通过对部分黄氏手书题跋与诸家辑本的校勘,可发现后人在转抄过程中出现的讹、脱、倒、衍等问题,其中不少异文涉及是非问题。在诸家辑本基础上对黄氏藏书题跋的重新纂集校录,可为广大读者提供一个更为完整精善的本子。     

Effects of Feedback Delivery Requirements on Accuracy of Observations

ABSTRACT

Feedback is often used in Organizational Behavior Management to improve employee performance. Accurate feedback results in greater improvements in performance and accurate observations enable accurate feedback. However, employees may find providing feedback to peers aversive. The present study contrived a method to evaluate whether instructing individuals to deliver feedback following observations impacted the accuracy of those observations. Five college-aged participants were exposed to a counterbalanced ABAB design. In the observation-only condition (Condition A) participants conducted observations of confederate posture, scoring whether the confederate’s feet and back were “safe” or “at risk.” In the required-feedback condition (Condition B) participants observed and collected data identically to phase A, but were additionally instructed to deliver feedback regarding confederate postures following each session. The results show that all five participants demonstrated higher accuracy of observations in the observation-only condition. Factors potentially influencing lower accuracy when feedback was required are discussed.     

Vehicle routing–scheduling for municipal waste collection system under the “Keep Trash off the Ground” policy

This paper investigates the waste collection problem and characterizes the problem as a set-covering and vehicle routing problem (VRP) complicated by inter-arrival time constraints. The study proposes a bi-level optimization formulation to model the split delivery VRP with multiple trips to determine the minimum-distance route. The first stage optimally plans the collection points that cover all residential blocks. The second stage applies a heuristics method to solve the minimum vehicles used and minimum distance traveled for collecting residential waste. This research contributes to model this period VRP and to introduce the heuristics method to solve the problem efficiently. The study is important in laying the groundwork for understanding the possibility of improving the service level of municipal solid waste collection.     

铭文集释及西周诬告案件的审理程序窥探

西周时期没有专门的法律条文， 是一篇涉法铭文，其中涉及到的犯罪是诬告罪。本文在对铭文进行集释和翻译的基础上，总结出这次诬告案件的审理程序，这有助于了解西周时期的法律情况。