The Law and Economics of Marriage Contracts

Growth in property ownership has raised the stakes in the distribution of financial assets on divorce. Given high risks of marital failure, this has stimulated the demand for private ordering through enforceable marriage contracts. This paper surveys the existing law and economics literature and legal practice to consider the state of knowledge on the economic theory, scope and limits of written nuptial agreements.     

The Recognition and Timing of Deferred Tax Liabilities

Abstract:   This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure. Recognisers outperform non‐recognisers in the future, while early recognition is related to post recognition performance but only for those firms that currently perform well. Changes in the balance sheet structure are also related to both decisions. Firms with recent increases in the debt level tend to postpone recognition, while currently well‐performing firms that increase their future debt level are less likely to recognise deferred taxes.     

China''''s Cooperative Exploration of Oil and Gas and Its Taxation System

China' s foreign-oriented oil taxation system has, from the beginning, been based upon the positive experiences of other oil-producing countries and has incorporated common international practices. The system has been perfected over decades. It of fers more incentives than other oil-producing countries in the following four aspects: (1) Income tax has a "wide tax base and low tax rate"; (2) VAT levies a low tax rate on ma-     

Patents,Copyrights, and Trademarks in the Early Twenty-First Century: The New Relevance of Some Old Concepts of Intellectual Property Rights

SUMMARY

After laying an historical foundation of the concept of “promonopoly” legislation in the face of a U. S. public policy devoted, since 1890, to a generally antimonopoly position, this paper examines the relevance of recent changes in the three types of domestic promonopoly law: patent law, copyright law, and trademark law. During the last thirty years of the twentieth century, and especially during the last decade of that period, all three aspects of American promonopoly legislation were strengthened. The term of copyright was extended from a maximum of fifty-six years to the lifetime of the last-living author of a work plus seventy years and coverage was broadened to extend to recordings-by a number of means-of performances; patents were lengthened in duration from seventeen years to twenty; and the law of trademarks was modified to include protection for trademark holders against “dilution,” or loss of value of trademarks due to the acts of noncompetitors. The implications and rationales of these changes are examined in the context of their effect on business life at the beginning of the third millennium. While it is too soon since the majority of these changes in law went into effect to draw definitive conclusions concerning their ultimate consequences, it does appear that, in general, their thrust is to increase the value of intellectual property to its proprietors.     

与九头蛇的战斗--罗马共和国和我国唐代反奢侈制度的比较

骄奢淫逸之风犹如九头蛇,危害巨大且永生不死。与之的战斗遍布人类历史的每一个角落。作为现代西方法治文明的起源,除了监察官制度外,罗马在共和国颁布了一系列的反奢侈法律,从衣食住行各个方面抑制奢侈风气。中国古代也有同样功能的制度,仅以唐代为限,就有二十多部帝王诏令限制各种过分的开支。对二者进行比较会发现很多有趣的共同点,比如对家族财富的珍惜、专门官员的设置以及对社会风气的净化等。历史经验证明反奢侈规制在时间和空间上的一般性,并告诫我们：良好国民性格的养成是长期有效净化奢靡之风的必要条件。     

Tari–tax reforms and market access

Reducing taris and increasing consumption taxes is a standard IMF advice to countries that want to open up their economy without hurting government finances. Indeed, theoretical analysis of such a tari–tax reform shows an unambiguous increase in welfare and government revenues. The present paper examines whether the country that implements such a reform ends up opening up its markets to international trade, i.e. whether its market access improves. It is shown that this is not necessarily so. We also show that, comparing to the reform of only taris, the tari–tax reform is a less efficient proposal to follow both as far as it concerns market access and welfare.     

论药品专利和公共健康问题——以人权和“价值平衡”理论为视角

WTO建立的TRIPS协议将包括药品在内的一切发明都纳入可以给予专利保护的范围，这使发展中国家在解决本国因艾滋病、结核病和疟疾等传染病引起的公共健康问题时，和发达国家相关药品的专利保护之间产生冲突。从当前全球的公共健康现状出发，运用人权和“价值平衡”理论对此分析，可以得出这样的结论：作为基本人权，发展中国家人民的生命健康权应该优于知识产权加以保护。     

对中国人民银行征信法规建设与执法效能的思考

征信法规建设的滞后使得中国人民银行分支机构征信工作缺乏法律依据,一定程度上制约了征信执法效能的发挥。为提高征信执法效能,应进一步完善《征信管理条例》并使之尽早出台,加快制定企业征信方面相关办法、《个人信用信息基础数据库管理办法》实施细则和信用评级方面相关办法等。     

论我国行政强制程序谦抑

在国家行政管理中,行政强制也是一种有限的社会资源。行政强制以及实施程序的谦抑性也就成为现代行政强制程序所追求的价值目标,也是行政强制立法者所应当具备的理念。程序的存在是对权力的规制、抑制、平衡、指引,程序强调限制恣意和防止权力滥用,可以防止立法或者行政机关觊觎专擅,侵害民权的坚实堡垒。我国行政强制法中所体现的程序谦抑,结合我国社会实践中特殊典型的案例,对我国行政强制程序进行研究思考,提出完善我国行政强制程序的谦抑性的构想。