恋爱中大额财产赠与及返还探析

恋爱或共同生活期间,一方往往会有赠与另一方大额金钱、房产、钻戒等行为。恋爱关系破裂后,赠与财产的一方往往以民间借贷为由起诉要求另一方返还,因没有证据支持,败诉后以不当得利另行起诉或以不当得利提起上诉。司法实践中,无论是民间借贷还是不当得利,在诉讼中都存在着举证和说理困难。恋爱中,一方出于结婚目的而给予另一方大额财产的行为,实质为附解除条件的赠与。由于恋爱关系破裂或其他原因导致无法缔结婚姻,则赠与合同的解除条件成就,原告可以行使解除权解除该合同,要求被告返还所得利益。     

State coercion,moral attitudes,and tax compliance: Evidence from a national factorial survey experiment of income tax evasion

Why do some people comply with their obligation to pay taxes while others do not? Scholars of tax behavior, particularly economists and political scientists, have relied on models of state coercion and state reciprocity to answer this question. Neither state coercion nor state reciprocity, however, sufficiently account for individuals who voluntarily comply with their tax obligations to the state. We offer a third explanation, derived from the new sociology of morality and moral psychology, suggesting that two types of moral attitudes (moral imperatives and moral alignment) affect tax compliance. Using a factorial survey experiment of income tax evasion and a survey questionnaire administered to a nationally representative random sample of U.S. adults, we provide a systematic test of the three different models of tax compliance. The results yield strong support for moral attitudes (both moral imperatives and moral alignment) and state coercion, but little support for state reciprocity. We review the implications of our findings in the discussion and conclusion.     

Premature Deaths,Statistical Lives,and Years of Life Lost: Identification,Quantification, and Valuation of Mortality Risks

Mortality effects of exposure to air pollution and other environmental hazards are often described by the estimated number of “premature” or “attributable” deaths and the economic value of a reduction in exposure as the product of an estimate of “statistical lives saved” and a “value per statistical life.” These terms can be misleading because the number of deaths advanced by exposure cannot be determined from mortality data alone, whether from epidemiology or randomized trials (it is not statistically identified). The fraction of deaths “attributed” to exposure is conventionally derived as the hazard fraction (R – 1)/R, where R is the relative risk of mortality between high and low exposure levels. The fraction of deaths advanced by exposure (the “etiologic” fraction) can be substantially larger or smaller: it can be as large as one and as small as 1/e (≈0.37) times the hazard fraction (if the association is causal and zero otherwise). Recent literature reveals misunderstanding about these concepts. Total life years lost in a population due to exposure can be estimated but cannot be disaggregated by age or cause of death. Economic valuation of a change in exposure-related mortality risk to a population is not affected by inability to know the fraction of deaths that are etiologic. When individuals facing larger or smaller changes in mortality risk cannot be identified, the mean change in population hazard is sufficient for valuation; otherwise, the economic value can depend on the distribution of risk reductions.     

Research Synthesis Methods in an Age of Globalized Risks: Lessons from the Global Burden of Foodborne Disease Expert Elicitation

We live in an age that increasingly calls for national or regional management of global risks. This article discusses the contributions that expert elicitation can bring to efforts to manage global risks and identifies challenges faced in conducting expert elicitation at this scale. In doing so it draws on lessons learned from conducting an expert elicitation as part of the World Health Organizations (WHO) initiative to estimate the global burden of foodborne disease; a study commissioned by the Foodborne Disease Epidemiology Reference Group (FERG). Expert elicitation is designed to fill gaps in data and research using structured, transparent methods. Such gaps are a significant challenge for global risk modeling. Experience with the WHO FERG expert elicitation shows that it is feasible to conduct an expert elicitation at a global scale, but that challenges do arise, including: defining an informative, yet feasible geographical structure for the elicitation; defining what constitutes expertise in a global setting; structuring international, multidisciplinary expert panels; and managing demands on experts’ time in the elicitation. This article was written as part of a workshop, “Methods for Research Synthesis: A Cross‐Disciplinary Approach” held at the Harvard Center for Risk Analysis on October 13, 2013.     

Great powers in global tax governance: a comparison of the US role in the CRS and BEPS

The G20 and the OECD recently claimed two successes in global tax governance: adopting automatic exchange of banking information in 2014, and the 2015 BEPS project on taxation of multinational companies. While the former signifies an essential step forward in reducing tax evasion, the BEPS outcomes were criticized for merely patching up flawed taxation principles based on the arms’-length standard. The emergence of global automatic exchange of information is often ascribed to the US who unilaterally enforced its own FATCA automatic information-exchange standard, while no comparable action happened during BEPS. This article investigates the US position on the BEPS outcomes and if a similar unilateral action would have led to more far-reaching cooperation concerning BEPS. By examining the distributional consequences of cooperation in both processes, we conclude that US power in tax governance in both issues is more limited than generally assumed and insufficient to explain global cooperation.     

佛山第三产业地税收入增长影响因素实证分析

佛山占GDP三分之一的第三产业提供了佛山地税收入的三分之二,第三产业对地税收入的贡献巨大。为厘清各种因素对第三产业税收入影响,文章应用2003-2009年数据通过指数体系法对佛山地税收增长进行测算。研究发现,名义经济增长对佛山市地税收入增长的贡献为115.85%,其中实际经济增长贡献为97.34%,物价因素对地税收入的贡献为18.51%,其他因素(征管和政策)的贡献为负值-15.85%。由此提出佛山地税应在加强征管的同时,大力发展总部经济和生产性服务业的建议,以培育第三产业的经济税源。     

俄罗斯税收对经济的影响研究

以2001—2009年的俄罗斯税收分年度、分税种、分部门的相关数据分析表明,俄罗斯税收在总体上保证了国家的财政预算收入,促进了俄罗斯经济的发展。但是现行的税收政策在一定程度上阻碍了长期投资与创新,特别是在企业所得税方面折旧政策未能充分发挥其促进投资的作用。目前看,为促进俄罗斯技术现代化、推动经济发展而从总体上降低税负是不现实的,只能通过税收结构的调整来促进产业结构的调整,最终实现创新与经济发展。     

税收优惠政策对行业净利润影响的统计分析——基于中国非金融上市公司的年报数据

净利润是企业利润总额扣除所得税后的余额,净利润不仅来源于公司的经营活动收入,也来自于投资活动带来的投资收益,还会来自国家税收优惠政策。本研究采用统计分析方法,对各行业利润来源构成及税收优惠政策对行业净利润影响进行了研究。研究发现建筑业、房地产业和社会服务业的流转税税负较重,建议将建筑业、房地产业尽快纳入增值税的征税范围,以降低行业税负,进而降低房价。     

税务筹划:目标、原则与原理

税务筹划理论研究明显滞后于税务筹划实务,致使税务筹划实务存在较大风险。税务筹划目标、原则和原理是税务筹划理论的基本内容;将税务筹划目标分为基本目标与具体目标,可以避免单一化的顾此失彼;遵循守法、成本效益、风险收益均衡等七项税务筹划原则,从收益效应、筹划着力点两方面阐明税务筹划原理,有助于推动税务筹划理论建设,指导税务筹划实务。