比较视角下我国刑事诉讼管辖权异议制度的构建

刑事诉讼管辖制度是刑事诉讼活动承上启下的关键节点,能够优化司法资源配置、确保诉讼程序合法正当。当前我国配套的刑事诉讼管辖权异议制度尚未形成,制约了刑事诉讼管辖制度发挥其应有的作用。一些发达国家的刑事诉讼管辖权异议制度相对完善,其中以英美法系国家和大陆法系国家为两大流派。美国、日本分别是这两大法系国家的代表,两者虽然在刑事诉讼管辖权异议问题的处理方式上存在不同,但其设立管辖权异议制度的初衷则是相同的。我国可以在刑事诉讼法律体系基本框架内,结合司法实践,有选择性地借鉴域外刑事诉讼管辖权异议制度,构建符合我国国情的刑事诉讼管辖权异议制度,实现打击犯罪与保障人权的有机统一。     

Shifting taxes away from labour enhances equity and fiscal efficiency

This paper analyzes the effects of a hypothetical tax reform in Italy, which makes current tax credits more generous and refundable, shifting the tax burden from labour to property. Our methodology contains novel features of great relevance for policy analysis: first, a structural model of labour supply of both employees and self-employed; second, a labour market equilibrium model that encompasses demand side constraints; last, detailed tax system simulation under fiscal neutrality. The empirical findings provide guidance for policy makers’ actions to enhance equity and efficiency of tax system and confirm the relevance of the methodological approach.     

现行社会养老保险的基金来源模式及缴费负担研究

我国目前社会养老保险是以个人＋集体,财政不支持为基金来源模式。这种基金模式有其存在的合理性和必要性。根据我国目前社会养老保险基金负担状况和成熟的社会养老保险的特点,我国社会养老保险基金的来源的目标模式应为：（１）适当提高个人缴费的比例,最终可提至１０％;（２）扩大社会养老保险承保面,将合资、个体、私有企业职工以及行政事业单位职工纳入社会养老保险范围;（３）财政必须负担社会养老保险。我国社会养老保险基金来源的最终模式是个人＋集体＋政府。财政介入社会养老保险应该分阶段进行     

Grieving the Loss of a Pet Needs the Health System Recognition

Globally there is increased presence of pets in the households. This non-human relationship, with its dimensions of physical and emotional bonds, can get severely jolted on the death of the companion animal. It sets a feeling, ‘our life is now left with a void and the house feels utterly empty’. Unlike the loss of a child, spouse or parent which become a shared tragedy; others may not understand the depth of sadness and a sense of void in a grieving pet owner. Emotional pain and physical distress due to the loss of a companion animal are likely to be pronounced. A big challenge for the medical community is to anticipate, identify and address physical and psychosocial symptom burdens in a timely manner.     

Factors in Differential Utilization of Services by Urban Elderly

This paper examines the extent to which people aged 60 years and over living in the inner city of New York utilize community services. It was found that agencies providing income maintenance were utilized by the highest percentage of fhe respondents, followed, in order, by the police, religious organizations, and the housing authority. Among the lowest in reported utilization were voluntary social agencies such as settlement houses and family service agencies. There was also a low level of utilization of visiting nurse and homemaker services. Differences in utilization were found among ethnic groups represented in the population. Reasons for the low level of service utilization are discussed.     

Using the Therapeutic Relationship to Promote an Internal Locus of Control in Elderly Mental Health Clients

Seniors who feel powerless to effect change on their environment or who feel that their lives are controlled by external circumstances are said to have an external locus of control. This may adversely affect commitment to and participation in mental health treatment. This article presents the conce t of using the therapeutic relationship to encourage internal contro f' beliefs in elderly mental health clients, with the goal of promoting personal empowerment and improving the efficacy of therapy. Included is a review of litera- ture relevant to aging and locus of control. The develoament of an external locus of conbol is explained by the theories of self psychol- ogy and the social breakdown syndrome.     

Mental accounting of income tax and value added tax among self-employed business owners

Mental accounting describes a series of cognitive operations that help organize financial activities and facilitate money management. Self-employed taxpayers who make use of a separate mental account for future income tax payments or collected value added tax (VAT) might find it easier to declare their taxes correctly than taxpayers who do not. This study used a questionnaire to investigate whether self-employed taxpayers (N = 350) use mental accounting to manage their income tax and VAT obligations, whether mental accounting relates to tax knowledge, business and personality characteristics, and to what extent mental accounting is related to intended tax behavior. Our results reveal that some taxpayers mentally segregate taxes from turnover (segregators) while others do not (integrators). We found small differences in mental accounting between income taxes and VAT. Moreover, confirmatory factor analyses suggested that tax knowledge and mental accounting are distinct constructs. Segregation of taxes was related to lower impulsivity and more positive attitudes toward taxation. Individuals who stated they segregate taxes due from turnover more often claimed to run financially prosperous businesses. Mental accounting was not related to intentions of evading taxes, but individuals with higher mental accounting scores reported more pronounced levels of tax planning. While our research design does not allow drawing causal inferences, these findings could suggest that increasing self-employed taxpayers’ ability to organize their financial activities might be a promising strategy to strengthen the competitiveness of their businesses.     

Legalism and creativity: tax non-compliance in the eyes of the economic elite

This paper analyzes elite tax compliance from a sociological perspective in order to examine how different tax behaviors are justified or how they embody different taxpayers’ subjectivities. Drawing from the case of Chile and using a qualitative approach based on 32 interviews conducted with members of the economic elite, it is argued that forms of non-compliance -such as evasion and avoidance- are grounded in different ‘repertoires of evaluation’ while denoting a plurality of distinctions and criteria of evaluation which relate to the legal culture in which the tax system operates. Findings show that legalism -a literal conception of the rules- does not always favor tax compliance and that it may even go against the purpose of tax collection when a creative use of the law prevails. Furthermore, legalism and creativity allow for the main justifications for challenging tax payment as well as the perceptions and beliefs that underlie the everyday relationship between taxpayers and the state to be understood.     

Inference Tests for Gini-Based Tax Progressivity Indexes

Distribution-free statistical inference procedures for changes in Lorenz- and Gini-based indexes of tax progressivity are developed and applied. Related but distinct tests for the Reynolds–Smolensky index of residual progression and the Kakwani index of liability progression are provided. The inference procedures are illustrated by applying them to Luxembourg Income Study microdata for Sweden, the United Kingdom, and the United States before and after periods of tax reform. In each country a finding of significant change depends on the choice among progressivity indexes. No single index exhibits a consistent pattern of significant change in all countries across time.     

我国证据收集制度的反思与重构——兼论民事审判方式的改革

本文认为 ,我国现行的证据收集制度的形成 ,与前苏联的影响、认识上的片面性以及我国几千年来的法律传统的影响是分不开的。现行的证据收集制度具有其本身所无法克服的缺陷 ,已经成为我国现行民事审判方式改革的一大障碍。本文从多方面提出了重构证据收集制度的设想。