TAXATION AND INTERNAL MIGRATION—EVIDENCE FROM THE SWISS CENSUS USING COMMUNITY‐LEVEL VARIATION IN INCOME TAX RATES*

ABSTRACT We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using Swiss census data, we analyze migratory responses to tax rate variations for various groups defined by age, education, and nationality/residence permit. The results suggest that young Swiss college graduates are most sensitive to tax rate differences, but the estimated effects are not large enough to offset the revenue‐increasing effect of a rise in tax rate. The migratory responses of foreigners and other age‐education groups are even smaller, and reverse causation seems negligible.     

盛世才治新时期新疆农村基层政权建设体系中的中共特色

盛世才治新时期,新疆局势渐趋稳定后,他效仿中共基层民主建政做法,使新疆基层政权革新初步凸显中共政治民主化色彩。在县级政权,盛世才效仿中共民主集中制原则,设置县政务委员会,民主议决与执行;在县级以下政权建设中推行区村制、民主选举区村长、实施村代表会制。通过借鉴中共基层民主建政经验,盛世才不仅首次健全了新疆基层政权体系,而且率先引入了中共政治民主化的措施,这也在一定程度上推动了当时新疆各项事业的发展。     

About time: age,period, and cohort effects on support for Quebec sovereignty

Can age, period and cohort effects help explain support for Quebec sovereignty? Previous work on this question has focused mostly on the effects of age and cohort. We contribute to this debate by adding a period perspective. As such, our study is the first to investigate the impact of age, cohort and period effects in a single study of opinion towards sovereignty in Quebec. We take advantage of an original dataset that includes survey data collected between 1985 and 2012. We use these data to examine the impact of age, birth year and survey year on support for this constitutional option among francophone Quebeckers. Our results are in line with previous work: we show that younger Quebeckers are more likely to support sovereignty, and that some cohorts – namely, respondents born between 1945 and 1959 – are also more likely to favour this option. Perhaps more surprisingly, we find that specific events are comparatively the most important factor to explain fluctuations in Quebeckers' attitudes towards sovereignty.     

二里头文化陶礼器造型艺术研究

二里头文化陶礼器的造型艺术表现为简洁质朴的艺术风格,这与夏代礼制文化中"尚质"的审美倾向十分吻合。陶礼器的造型艺术由黄金比例、纹饰和仿生三种设计方法以体现陶器造型和装饰的简洁与抽象性,而三至四期动物造型装饰的增多则为商代青铜礼器的艺术形式奠定了基础。酒器和食器的器物造型构成了礼仪中行为与时间的观念,以及动与静的礼仪活动的日常行为规范。而高等级墓葬中的稀有陶器斗笠形器,其造型与古人对天的描述相同,它不仅代表了所葬之人的身份与职能,还是上层社会对天祭祀权力的象征。     

《天盛改旧新定律令》西夏文题名的汉文移译与成书年代

俄藏黑水城西夏文法律文献《■》中文标题:深受唐宋时期综合性王朝法典编纂体例与中文标题:层面嬗变的客观影响,基于唐末五代以来王朝法典因编纂体例改变一般以"刑法统类"或"条法"中文标题:的历史趋势与史实,结合西夏文语义学,其汉文中文标题:应移译为《重详定天盛刑统》。作者认为《天盛改旧新定律令》制定与任得敬擅权毫无关系,并以此为切入点,讨论了《天盛改旧新定律令》的年代学问题,认为《天盛改旧新定律令》于天盛初年(1150)在西夏旧律基础上修纂成书,乾祐后期又经重修,应不早于1183年,今日所见《重详定天盛刑统》当属后者。学界中文标题:《颁律表》的俄藏Инв.No.2570号西夏文文献应中文标题:为《进重详定天盛刑统表》。     

邓承修与中法桂越段边界交涉——以台北“故宫博物院”典藏桂越段边界条约档案为中心

清中期以前,越南被视为藩属,清廷未曾与其划分明确界线。中法战争后清廷与法国签订《中法会订越南条约十款》,越南与清朝藩属关系断绝,划界之议遂启。光绪十一年,清廷派邓承修与法国官员进行划界事宜谈判,经过冗长的交涉辩论,最终双方签订界约、绘制界线舆图。台北“故宫博物院”藏邓承修与法国勘界官员所订条约、界图和相关档案,是还原这段桂越段边界交涉情形的重要资料。     

Beyond the everyday? Rethinking place meanings in tourism

ABSTRACT

Existing tourism scholarship on place meanings seems to retain an underlying assumption of a contradiction between tourist places and the mundane world. In contrast, this paper contends that the production of the meanings of tourist places is also closely related to everyday life. To make its case, it interrogates the creation of meanings of two scenic sites of Tianya Haijiao and Nanshan in Sanya, a famous coastal destination in southern China. Although both scenic sites have been recently developed, their significance stems from historical and cultural meanings in traditional Chinese culture, which are frequently communicated in people's daily conversations and practices. Besides, the meanings of the tourist sites are neither fixed by legitimate discourses nor dominated by tourism publicity; they are continuously shaped by wider socio-spatial events in mundane societies and re-interpreted through tourism mobilities in accordance with tourists’ everyday concerns. This paper echoes the ‘new mobilities turn’ in tourism studies and contributes to the discussions of the mundaneness of tourist places.