Joint-Product Export Smuggling and Export Tax Policy

The effect of smuggling on tax revenue collection and the revenue-maximizing tax rate is an unresolved issue in the smuggling literature. Clandestine and joint-product smuggling models arrive at different conclusions concerning smuggling's effect on tax revenue collection and the revenue-maximizing tax rate. Clandestine (joint-product) smuggling is consistent with the assumption that legal and illegal trade are substitutable (complementary) activities for the exporting firm. The effect of smuggling on the tax rate and tax revenue is shown to be dependent on whether smuggling and legal trade are assumed to be complementary or substitutable activities.     

抗战时期晋察冀抗日根据地缉私述论

晋察冀抗日根据地是中国共产党领导创建的第一个抗日民主根据地。晋察冀抗日根据地初创时期,经历了重大灾荒与日伪严密的经济封锁,加之不法商人及日伪猖狂地进行各种走私活动,导致根据地重要物资的外流及财政收入的减少。为维持根据地军民的抗战经济力,根据地政权非常重视反走私斗争,通过强化缉私组织机构建设、建立健全缉私规章制度、构建高效廉洁的缉私队伍并开展群众性的反走私活动等一系列举措,有效地遏制了走私活动的泛滥,为晋察冀抗日根据地的巩固与发展奠定了重要的经济基础。     

Smuggling around the world: evidence from a structural equation model

This article uses a Multiple Indicators Multiple Causes (MIMIC) model to analyse the determinants of smuggling. The analysis reveals that higher corruption and a lower rule of law encourage smuggling. Tariffs and trade restrictions are important push factors, while a higher Black Market Premium (BMP) discourages smugglers. Based on the MIMIC estimates, we calculate an index of smuggling which provides a ranking for 54 countries. We find that smuggling is rampant in Cameroon, Pakistan and Kenya while it is least prevalent in Switzerland, Finland and Sweden.     

对我国刑法走私罪共犯规定之反思

我国刑法第１５６条之规定及相关司法解释是实践中认定走私罪共犯的法律标准。刑法第１５６条之规定是法律拟制而非注意规定,其核心在于对“通谋”的认定。司法解释确立的“明知”和“多次帮助”原则分别有主观归罪和客观归罪之嫌,将走私罪共犯的认定范围不当扩大。刑法应以主客观相统一原则和帮助犯的构成要件为依据,认定走私罪的共犯。     

走私商品冲击下的国内厂商策略的初步分析

为了消除由于市场的不完全带来的各种不利因素,包括交易走私产品的"水货"市场在内的各种市场应运而生.由于这些市场的存在,消费者的效用得到了提高.但对于生产同质产品的本国厂商而言,话题却不那么轻松.本文运用经典效用论,分析了在完全开放的国际条件下,走私商品对发展中国家国内市场均衡的影响,并讨论了使用价格调整和商品差异化两种方法来减少走私产品对国内市场的冲击.在产品生命周期不断缩短、竞争日趋激烈的今天,只有通过商品差异化才能有效地消除走私的影响.     

走私犯罪与诱惑侦查

诱惑侦查是当今世界许多国家侦查走私犯罪的重要措施和手段，我国也在不同程度地适用这一有效方法。由于缺乏必要的规范和指导，实践中存在不少问题，影响了其效能的充分发挥，也极易侵害公民的合法权益。鉴此，本文分析了走私犯罪案件运用诱惑侦查的条件，提出了走私犯罪案件诱惑侦查中诱饵的设计方案，以及走私犯罪案件诱惑侦查的策略和方法，以期能对我国当前的缉私实践提供借鉴。     

Stopping them Using Our Boats

Controlling entry to an island continent proved more complex than the Immigration Restriction Act, 1901 framers imagined. Chinese people had been coming to Australia in numbers since the 1850s and by 1901 had substantial community, family, and economic links with their Pearl River Delta villages, around the colonies and with Hong Kong and Shanghai. Resistance was fought out on the boats themselves; musters were held, documents examined, searches made, and dictation tests administered. Secrecy, fraud, informers, and harassment reduced but did not eliminate communities while also causing governments much embarrassment before this first attempt at halting boat people was abandoned.     

走私普通货物犯罪自首情节法律适用问题研究

摘要：走私普通货物犯罪案件中因侦查取证的特殊性导致实践中自首的表现方式多种多样，司法机关对自首的认定存在一定分歧。通过对司法实践样本的类型化归纳，进一步提炼各类自首的具体认定标准，根据各类自首投案的主动性与自愿性在量刑上作出区分。同时，充分考虑其他量刑情节、《刑法修正案（八）》对走私普通货物罪法定刑数额标准调整的影响，进而探讨实现走私普通货物犯罪自首认定和量刑规范化的有效途径。