Colonial Virginia's paper money regime, 1755–74: A forensic accounting reconstruction of the data

In this article, the author reconstructs the data on Virginia's paper money regime using forensic accounting techniques. He corrects the existing data on the amounts authorized and outstanding, and reconstructs yearly data on previously unknown aspects of Virginia's paper money regime, including printings, net new emissions, redemptions and removals, denominational structures, expected redemption tax revenues, and specie accumulating in the treasury for paper money redemption. These new data form the foundation for narratives written on the social, economic, and political history of Virginia, as well as for testing models of colonial paper money performance.     

《新安文献志》收录唐户部蠲牒考析

《新安文献志》收录的一通唐代户部蠲牒,具有很高的史料价值。文章基于对蠲牒内容的考析,结合新出《天圣令》,对唐代任官者及其荫亲的赋役蠲免内容与程序进行讨论,以丰富学界对唐代蠲免事务管理的认识。     

The Australian mining tax and the political power of business

This article provides a detailed analysis of the Australian Labor government's mining tax, building on recent debates that critique Lindblom's Politics and markets. We argued that the case illustrates the power of big business, in particular the importance of the relative flexibility of large companies, especially in the form of ‘investment strikes’, although such a strategy is more constrained in the resource sector. We also explore two other key factors. First, we analyse Lindblom's argument that government has resources which big business needs, and suggest that this argument depends on governments being competent in negotiations with large companies. We find that the claim did not apply to the case of the mining tax. Second, we analyse his view that business power owes a great deal to the manipulation of citizens' ‘volitions’. We find some evidence to support this claim, but again suggest that the failure of the government to effectively make the case for a mining tax helped business.

本文就最近有关林德·布罗姆《政治与市场》一书的辩论,对澳大利亚工党政府的矿业税做了详尽的分析。笔者指出,矿业税说明了大企业的力量,尤其是大公司的相对灵活性,特别是他们的“投资罢工”,尽管在资源部门这种策略受到了扼制。笔者还探讨了另外两个关键因素。第一个是林德·布罗姆观点,即政府有大企业所需的资源。此论的根据是政府有能力与大公司讨价还价。笔者认为,这种说法并不适用于矿业税。第二个是,林德·布罗姆认为企业力量很大程度要受公民“意志”的左右。此说有一定根据,但政府未能搞定矿业税则帮了企业。     

Netflix: Canadian (Dis)Content. Competing Sovereignties and the Cultural Politics of Cultural Policy

Netflix has gained significant attention in Canada because it exemplifies the challenge posed by digital technology to Canada’s long-standing cultural policies. It is increasingly evident that such policies are limited in their ability to encourage foreign investment while safeguarding Canadian cultural expression. Indeed, the policies proposed thus far have generated “Canadian discontent” across the political spectrum, notwithstanding their promised benefits. This article uses Netflix to explore the cultural politics of cultural policy: the historical and political underpinnings that drive ongoing discussions about state intervention in culture. These politics include the debates about the effect of foreign investment on Canadian cultural sovereignty, and the ideological tensions within the notion of sovereignty itself, namely those between state and consumer and between center and periphery. Using a historiographical approach, this article investigates the controversy surrounding recent government responses to the disruptive force of foreign digital multinationals, such as Netflix.     

清季粤海关库款侵蚀案及其治理——兼论税务司制度对监督制度的影响

关库是清季粤海关常、洋两税的总汇之区。由于税款管理权限分散,奏销制度混乱,税司与监督间的账目不能互相稽核,库大使与库书之间也难以做到账实相符。财务监管缺失为库书提供了贪腐机会。光绪三十年粤海关库款侵蚀案的彻底爆出,并不是海关自身监管机制发挥了作用,而实在于分赃集团内部的利益分歧所导致。清末粤海关的改革并未借鉴税务司系统先进的财务管理经验。税务司系统对海关监督系统难以产生制度影响力,主要原因在于税务司内部的管理模式难以复制和清廷对客卿制度持有戒心。     

Living with Hollywood: British film policy and the definition of ‘nationality’

Focusing upon how a ‘national’ film has been historically defined in Britain, this article traces the history of legal definitions of a ‘British’ film and identifies some of the issues around nationality that these have raised. The article begins with a discussion of the introduction of quotas for ‘British’ films in the 1920s and the adoption of the Eady levy as a means of providing production finance to ‘British’ films in the post-war period. It then goes on to examine the introduction, in response to EU regulations governing the film industry, of a ‘Cultural Test’ for ‘British film’ in 2007 and to consider the way in which eligibility for tax reliefs has depended upon a film qualifying as ‘British’. In assessing whether the Cultural Test may be regarded as constituting a ‘break’ in British film policy in terms of a shift from economic to cultural objectives, the article not only indicates the manner in which cultural and economic objectives have been brought into alignment but also identifies how the definition of the ‘national’ for the purposes of tax relief has been designed to encourage ‘transnational’ Hollywood production within the UK. In doing so, the article also indicates how ‘national’ discourses and practices have continued to inform and structure the economic and cultural dynamics of contemporary ‘British’ cinema as well as engaging with, rather than necessarily standing in opposition to, ‘transnational’ and globalising trends.     

Are Ukraine’s reforms breaking its state capture? An agenda for genuine change

Abstract

Ukraine is one of a handful of post-communist countries that has a lower Gross Domestic Product today than in 1990, according to the World Bank. The problem is that it has seen too little reform. The country has experienced three serious periods of reform, but none has been as important as the reforms of 2015. The big question is whether Ukraine has finally broken out of persistent state capture. This paper by long-lasting Ukraine-watcher Anders Åslund suggests that Ukraine has carried out greater economic reforms than ever before with the unification of energy prices, large budget cuts, floating exchange rates, halved payroll tax, and a major bank purge. Yet, the question remains whether Ukraine has really broken out of state capture and whether it will be able to turn to a steady course of high economic growth of 5–7% a year.     

中世纪和近代早期英国关税性质的演变

中世纪和近代早期,英国关税性质发生了根本性变化,从一种国王特权税,逐渐演变为处于议会严格控制下的议会间接税。中世纪和1625年前的近代早期,关税主要是国王的一种特权税。1625-1660年间,随着议会和王权斗争的高涨,以及议会的暂时胜利,关税一度转变为处于议会直接控制下的间接税。复辟时期,关税的最终课征批准权继续掌握在议会手中,但因缺少日常操控权,其关税权残缺不全。光荣革命后,因议会在与王权的斗争中取得了决定性胜利,关税演变为完全由议会严格控制的间接税。     

What is the VAT? The policies and practices of value added tax on ebooks in Europe

This article addresses reduction of or exemption from value added tax (VAT) as a cultural- and media policy instrument and analyses the VAT policies on ebooks within the European Economic Area. Examining an area of media and policy studies that is largely overlooked, the article is partly an empirical analysis of VAT policies and partly a discussion paper raising issues applicable to other media sectors and of political and societal relevance. Section 1 of the article conceptualises VAT reduction/exemption as a media and cultural policy tool within national and supranational policy frameworks. Section 2 gives a comprehensive overview of the application of VAT on print books and ebooks in Europe and discusses some consequences of the concrete taxation practices. Section 3 reports and discusses initiatives to alter the European VAT policies on digital media and cultural products and services.     

我国旅游服务业营业税改增值税的影响机理及影响状况研究

营业税改增值税是我国实施结构性减税政策的重要改革方向。上海已经开始试点,试点范围将由上海市分批扩大至北京、天津、江苏、浙江、安徽、福建、湖北、广东、厦门和深圳10个省、直辖市、计划单列市,并将选择部分行业在全国范围试点。未来,营业税改增值税很可能向旅游服务业推广。在上述背景下,需要研究下列前沿性理论问题：我国旅游服务业营业税改增值税的影响机理是什么？我国旅游服务业营业税改增值税的影响状况是什么？本文运用不同税收特点及影响分析理论,探讨了我国旅游服务业营业税改增值税的影响机理,并通过对上海典型旅游企业的调查研究,分析了我国旅游服务业营业税改增值税的影响特点与影响状况。针对我国旅游服务业营业税改增值税的影响特点与状况,提出了我国旅游服务业营业税改增值税税率与存量固定资产进项税抵扣等的建议。