对判例法的几点思考

本文对判例法的概念、产生的社会历史条件、判例法的优点和缺点,以及中国能否适用判例法等问题进行了讨论.认为判例法是英美法系国家法律渊源的独有表现;它是一种法律渊源,而不是一种适用法律的方法;判例法不等于判例.我国目前既不具备实行判例法的条件,也没有实行判例法的必要,但有必要借鉴德国的做法改革我们的司法解释制度.     

Non-minimization of source taxes on labor income: empirical evidence from Germany

The present paper analyzes the choice of tax classes by married couples under the German withholding tax on wage income. Making use of micro data from official tax returns for the year 1998 and conducting simulation analysis, it is shown that more than 20 percent of the observed households do not choose the tax class combination that minimizes withholding. In the second part of the paper, several explanations for this result are discussed. Among those explanations, transaction costs and Pareto-inefficient intrahousehold-decision-making are the most likely.     

利率传导机制的部分失灵

利率政策是中央政府及中央银宏观调控经济的主要手段之一,其作用得以正常发挥的基础是市场经济体制.我国目前正处于市场经济的建设过程中,利率作用的传导必然受到多种因素的干扰,使其应有的作用难以正常发挥,本文就此阐述.     

Kommunikationsthemen im Coaching

Communication is present in any human interaction. Although it is not always focused as a specific goal the enhancement, development and maintenance of conversation skills is an essential task in coaching processes. Especially for academics communication topics are of considerable importance. An overview specifying career stage and typical communication issues is introduced for professors and young academics. Two detailed case studies shed light on the concrete work on conversation skills in academic coachings.     

Sinn und Unsinn von Quoten auf Basis von preisbereinigten Werten

Zusammenfassung: Eine wesentliche Neuerung der Revision der Volkswirtschaftlichen Gesamtrechnungen vom April 2005 ist die Einführung eines neuen Deflationierungsverfahrens. Durch den übergang von der Festpreisbasis auf eine Vorjahrespreisbasis mit Verkettung liegt keine Additivit?t der preisbereinigten Komponenten eines Aggregats mehr vor. Dadurch k?nnen keine langen Zeitreihen von Quoten auf Basis preisbereinigter Werte berechnet werden. Für ?konomische Analysen zum sektoralen Strukturwandel und zur intersektoralen Arbeitsteilung fehlt damit ein erg?nzendes und relativierendes Ma?.

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Summary: A major change of the 2005 revision of German national accounts is the introduction of a new price adjustment method. The former fixed price base (last 1995 prices) has been replaced by an annually changing price base (previous year’s prices) with chain linking. But the chain-linked levels in absolute terms (billion Euro) are not additive. The sum of chain-linked sub aggregates (e. g. real gross value added by industries) differs from the value of the chain-linked total aggregate (e. g. real GDP). Thus it is no longer possible to calculate time series of ratios based on deflated values. Economic analysis of structural change or of the inter-sector division of labor thus loses a useful complementary measurement tool.

* Der Diskussionsbeitrag basiert auf einem Vortrag im Rahmen der Pfingsttagung der Deutschen Statistischen Gesellschaft am 20. Mai 2005 an der Universit?t Münster und im Rahmen der 7. VGR-Tagung am 10. Juni 2005 an der Universit?t Rostock.     

Couples’ Parental Leave Practices: The Role of the Workplace Situation

We address the issue of the relationship between couples?? parental leave practices and their workplace situation in a Nordic family policy setting described as both generous and gender egalitarian. The most common practice is that the father makes use of a mandatory fathers?? quota and the mother uses the rest of the total of 12?months of paid leave. There is little limitations in parents?? workplaces for fathers use of the father??s quota. Parental leave practices involving couples where the father is taking longer leave than the father??s quota and thereby the mother taking shorter leave compared with those taking maximum, are associated both with mothers?? workplaces and fathers?? workplaces.     

Verarmungsrisiken nach kritischen Lebensereignissen in Deutschland und den USA

We study how the impact of job loss, sickness, retirement, and family dissolution on the risk of relative income poverty differs between Germany and the United States, and whether the impact of these events has changed between 1980 and 2009. Americans are more likely than Germans to enter poverty after any of the four events, yet they also recover more quickly from job loss and family dissolution. Comparisons over time do not indicate a secular rise in the impact of critical life events on poverty risks, but our results show that poverty trajectories are subject to stronger cyclical fluctuations in the United States: Through its emphasis on market mechanisms, the liberal American welfare state raises the importance of (re-)employment opportunities for coping with the consequences of adverse life events. The absence of clear long-term trends leads to a reassessment of common views about welfare state change such as Jacob Hacker??s thesis of a ??Great Risk Shift?? or the notion of an ??Americanization?? of Continental European welfare states. So far, there is also little evidence that the often claimed recalibration of welfare states towards ??new social risks?? has alleviated the adverse economic consequences of family dissolution.