税收与全球化:迈向一个新的社会契约
1Professor of Taxation Law, University of Oxford, Faculty of Law; Fellow, Worcester College; and Raoul Wallenberg Professor of Law, Bar Ilan University, Faculty of Law.
概括
全球化挑战了税收和代表性之间的联系. 本研究探讨了如何更新社会契约,以支持公共产品和正义,在全球流动性和个人自由增加的情况下.
科学领域:
- 政治科学 政治科学是指政治学.
- 公共财政是公共财政.
- 国际关系 国际关系
背景情况:
- 传统的社会契约将税收和代表性联系在国家边界内.
- 全球化使个人能够超越国家边界开展业务,影响税收.
- 这种转变危及国家提供公共产品和确保平等成员资格的能力.
研究的目的:
- 分析全球化对国家征税能力的影响.
- 探索如何在全球化背景下改革社会契约.
- 为了平衡个人自由和机会与公共产品和正义的需求.
主要方法:
- 社会合同理论的概念分析.
- 审查全球化对国家财政能力的影响.
- 探索对税收和治理的政策影响.
主要成果:
- 全球化侵蚀了国家税收和代表性的传统基础.
- 增加个人流动性限制了国家的财政自主权和能力.
- 需要一个新的社会契约来协调全球机遇与国家职能.
结论:
- 恢复社会契约对于维持公正的制度至关重要.
- 全球化的税收需要创新的方法来资助公共产品.
- 新的社会契约必须支持集体自决和个人自由.
相关概念视频
Social Traps
22.3K
Social traps are negative situations where people get caught in a direction or relationship that later proves to be unpleasant, with no easy way to back out of or avoid. The concept was orignally introduced by John Platt who applied psychology to Garrett Hardin's "Tragedy of the Commons", where in New England herd owners could let their cattle graze in the common ground. This situation seems like a good idea, but an individual could have an advantage. If they owned...
22.3K
Social Exchange Theory
34.4K
We have discussed why we form relationships, what attracts us to others, and different types of love. But what determines whether we are satisfied with and stay in a relationship? One theory that provides an explanation is social exchange theory. According to social exchange theory, we act as naïve economists in keeping a tally of the ratio of costs and benefits of forming and maintaining a relationship with others (Rusbult & Van Lange, 2003).
34.4K
Compensation Mechanisms
222
The human body employs intricate mechanisms to counteract changes in blood pH, preventing conditions like acidosis (pH < 7.35) and alkalosis (pH > 7.45). These compensatory responses aim to restore normal arterial blood pH by engaging respiratory or renal systems, depending on the source of the imbalance.
Respiratory Compensation
This mechanism addresses metabolic-induced pH imbalances by adjusting breathing rates. Respiratory compensation begins within minutes of detecting a pH...
Respiratory Compensation
This mechanism addresses metabolic-induced pH imbalances by adjusting breathing rates. Respiratory compensation begins within minutes of detecting a pH...
222
The Sense of Self: Reflected Self-Appraisal and Social Comparison
49.8K
According to Charles Cooley, we base our image on what we think other people see (Cooley 1902). We imagine how we must appear to others, then react to this speculation. We don certain clothes, prepare our hair in a particular manner, wear makeup, use cologne, and the like—all with the notion that our presentation of ourselves is going to affect how others perceive us. We expect a certain reaction, and, if lucky, we get the one we desire and feel good about it. But more than that, Cooley...
49.8K
Drug Control Governance: Regulatory Bodies and Their Impact
146
Drug control governance involves the oversight and regulation of pharmaceuticals to ensure their safety and efficacy while preventing illegal drug use and trafficking. Regulatory bodies, including the US Food and Drug Administration (FDA) and the European Union's European Medicines Agency (EMA), play a central role in this process. These agencies evaluate the safety and efficacy of drugs before they can be marketed. They fund clinical trials and assess the benefits and risks associated with...
146
Sustainable Development
13.2K
As the human population continues to grow and use resources, we must be mindful of our planet’s natural limits. Sustainable development provides a pathway to maintain and improve human life now while also ensuring that future generations will have the resources that they need. The long-term success of sustainability efforts rests on understanding the interplay between human actions and ecological systems.
13.2K


