International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

Economic Determinants of Net International Migration in Western Europe

This paper aims to estimate theinfluence of economic determinants on netinternational migration in Western Europe inthe period 1960–1998. Net migration rates(i.e., population growth minus natural increase,divided by the midyear population) constitutethe dependent variable. The economicdeterminants used in this study are GDP percapita, unemployment, and average educationallevel (amount of human capital) of thepopulation. Time series regression models havebeen used in country-specific analyses. Inaddition, a pooled cross-sectional time seriesanalysis has been made. The analyses suggestthat GDP per capita has a positive effect andunemployment a negative effect on a country'snet international migration.     

Queers,Bodies and Postmodern Sexualities: A Note on Revisiting the “Sexual” in Symbolic Interactionism

This article reflects on the linkage between developments in symbolic interactionist theory over the past thirty years and the sociological study of the social construction of sexualities. After some personal reflections on the development of the theory, four main themes are highlighted: the links to postmodernism and queer theory; the paths to new research styles; some internal problems with the theory; and the need to reinstall the importance of the body. The article concludes that symbolic interactionism remains a major approach to the study of sexuality.     

图式理论与口语产出

图式认知理论认为,人们在理解、吸收输入信息时需要对新输入信息进行解码和编码,编码必须与大脑中的图式网相匹配才能完成信息处理。认识到这一点对提高口语产出能力的培养是十分重要的。在大学外语口语产出训练中,应重视信息输入。朗读和背诵是强化信息输入的一种有效方式。     

现代性批判与马克思学说的当代意义

现代性批判是生存实践活动的自我批判,因而是超越认识论的存在论批判。马克思的现代性批判并不是诉诸于抽象的人本主义应然逻辑,而是历史唯物主义。历史唯物主义给予我们的启示是:现代性问题并不是人类理性迷误的结果,而是人类生存实践活动的产物。所以,扬弃现实异化的可能性及途径是社会生活本身给出的课题,不是站在历史之外所能设定的理论问题。     

文学理论的解构——伊格尔顿文学思想研究

伊格尔顿是西方当代重要的理论家，由于其对意识形态研究的独特贡献，人们一般把他归为西方马克思主义学派。其实作为一个高产、多产、与时俱进的理论家，解构才是他的精髓，他在一次次的解构-坚守-建构-再解构中保持了理论的创新性和生命力。伊格尔顿对文学理论的解构则是其解构思想的主要体现。     

从思维方式的维度看真理标准讨论的当代价值

真理标准问题讨论的深层意义是变革了人们的思维方式。主要体现在以客观性原则代替了主观主义,以理论创新代替了因循守旧,以思想解放代替了思想僵化三个方面。它对于马克思主义理论与时俱进、理论创新;对于正确认识国情,实事求是;对于高举邓小平理论伟大旗帜,全面建设小康社会具有重要的价值。     

城市地下工程环境岩土工程的研究方法--以南京城市正在兴起的大规模地下工程为例

以南京城市正在兴起的大规模地下工程为例,从地质介质(岩、土、水)环境和市政环境对施工方案、设计参数的制约作用,地下工程施工对环境的影响,地下工程施工对岩土环境设定目标的控制等三个方面综合论述了城市地下工程环境岩土工程的研究方法问题。     

当代科学技术革命对马克思主义哲学的证实和发展

近半个世纪以来,现代科学沿着辩证综合的方向取得突飞猛进的发展,以信息论论证物质统一性的原理及人工智能对辩证唯物主义意识论与认识论充实与深化的内容,论证当代科学技术对马克思主义哲学的证实与发展。     

对理论联系实际学风发展的历史回顾及现实思考

理论联系实际是我们党的优良学风,是马列主义、毛泽东思想、邓小平理论和“三个代表”重要思想一贯坚持的原则。我们党的理论联系实际的优良学风是在党的光辉历程中,在正反两方面经验教训的基础上逐渐形成并发扬光大。大力弘扬理论联系实际的马克思主义优良学风,既是现阶段社会发展的需要,也是党的建设工作客观实际的要求,具有非常重要的实践意义。