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December 07 财税法在北大法学院上过这门课的一定都知道这个部门法的重要性——显然得知道啊,因为这门课传达的信息基本就限于这么个价值判断(有用性姑且不论)。
这学期又上了财税法。联邦所得税。今天早上刚考完。这门课结束,我的收获是,财税法真的是非常重要。非常重要。然后除此之外,我现在大概有了不少具体的想法,这个部门法到底重要在什么地方,以及为什么搞财税法确实是拓宽就业路径、改善就业机会的门道——从前我觉得肯定不光我自己一人百思不得其解:为什么法学硕士没有财税法方向,法律硕士有财税法方向,后者比前者多学了两年财税法的重要性,因此前者就可以被认为是受到了不公平的待遇呢?
当然,这学期上完课我倒也还是没有想通那个不公平待遇是怎么来的。想通的是税法问题确实在政策和规则两个层面都大有学问,而且由于赤裸裸地以金钱为衡量标准,因此是一个绝好的观察和理解细小的技术性规则变化如何引发系统性后果的平台。在杜克教这门课的泽利内克老师也确实不愧于一直以来学生的交口称赞,讲起课来永远都是驾轻就熟收发自如——而且我保证,他从头到尾没有提到过一句“税法的重要性”,literally没有说过一句,倒是不停地戏谑各种有关税法重要性的论断,比如霍姆斯“税收是文明的对价”。而他与另一个老师编写的这本税法判例书,实为目前为止用过的判例书中,无论编排体例、内容适宜教学程度、启发性以及语言的可读性甚至趣味性,都是最好的一本。考虑在国内只有粗枝大叶大言炎炎把对各项税收制度的空谈概括编到一起的财税法教科书的情况,翻译这样一本判例书的价值是极大的,可以帮助国内的学生真正理解一项税收制度所涉及的基本规则技术和政策分析方法——即使是以美国的联邦所得税法为材料,也不妨碍借尸还魂。
泽利内克在最后一节课展示了一下自己的最新研究成果。他在最近五六十年的电视肥皂剧中搜索出不同年代具有代表性的涉及到联邦所得税问题的剧集,通过观察不同年代肥皂剧情节中人物们在纳税问题上的表现,分析纳税意识的时代变迁。——所以,很明显,这是一个法律与文学的研究。他说大概明年初在德克萨斯法律评论就会发表出来。我很期待这篇文章。 December 04 牛文一篇确实妙文。Lauren去了DC,约有半年没联系,今早却突然转了这么一篇给我,问这个像不像给你这种人写的biography。。。我比较无语,在思考美国友人是如何能够一眼看出我就是一体制内的五好青年的。
Published: December 4, 2007
Shanghai Let’s say you were born in China. You’re an only child. You have two parents and four grandparents doting on you. Sometimes they even call you a spoiled little emperor. They instill in you the legacy of Confucianism, especially the values of hierarchy and hard work. They send you off to school. You learn that it takes phenomenal feats of memorization to learn the Chinese characters. You become shaped by China’s intense human capital policies. You quickly understand what a visitor understands after dozens of conversations: that today’s China is a society obsessed with talent, and that the Chinese ruling elite recruits talent the way the N.B.A. does — rigorously, ruthless, in a completely elitist manner. As you rise in school, you see that to get into an elite university, you need to ace the exams given at the end of your senior year. Chinese students have been taking exams like this for more than 1,000 years. The exams don’t reward all mental skills. They reward the ability to work hard and memorize things. Your adolescence is oriented around those exams — the cram seminars, the hours of preparation. Roughly nine million students take the tests each year. The top 1 percent will go to the elite universities. Some of the others will go to second-tier schools, at best. These unfortunates will find that, while their career prospects aren’t permanently foreclosed, the odds of great success are diminished. Suicide rates at these schools are high, as students come to feel they have failed their parents. But you succeed. You ace the exams and get into Peking University. You treat your professors like gods and know that if you earn good grades you can join the Communist Party. Westerners think the Communist Party still has something to do with political ideology. You know there is no political philosophy in China except prosperity. The Communist Party is basically a gigantic Skull and Bones. It is one of the social networks its members use to build wealth together. You are truly a golden child, because you succeed in university as well. You have a number of opportunities. You could get a job at an American multinational, learn capitalist skills and then come back and become an entrepreneur. But you decide to enter government service, which is less risky and gives you chances to get rich (under the table) and serve the nation. In one sense, your choice doesn’t matter. Whether you are in business or government, you will be members of the same corpocracy. In the West, there are tensions between government and business elites. In China, these elites are part of the same social web, cooperating for mutual enrichment. Your life is governed by the rules of the corpocracy. Teamwork is highly valued. There are no real ideological rivalries, but different social networks compete for power and wealth. And the system does reward talent. The wonderfully named Organization Department selects people who have proven their administrative competence. You work hard. You help administer provinces. You serve as an executive at state-owned enterprises in steel and communications. You rise quickly. When you talk to Americans, you find that they have all these weird notions about Chinese communism. You try to tell them that China isn’t a communist country anymore. It’s got a different system: meritocratic paternalism. You joke: Imagine the Ivy League taking over the shell of the Communist Party and deciding not to change the name. Imagine the Harvard Alumni Association with an army. This is a government of talents, you tell your American friends. It rules society the way a wise father rules the family. There is some consultation with citizens, but mostly members of the guardian class decide for themselves what will serve the greater good. The meritocratic corpocracy absorbs rival power bases. Once it seemed that economic growth would create an independent middle class, but now it is clear that the affluent parts of society have been assimilated into the state/enterprise establishment. Once there were students lobbying for democracy, but now they are content with economic freedom and opportunity. The corpocracy doesn’t stand still. Its members are quick to admit China’s weaknesses and quick to embrace modernizing reforms (so long as the reforms never challenge the political order). Most of all, you believe, educated paternalism has delivered the goods. China is booming. Hundreds of millions rise out of poverty. There are malls in Shanghai richer than any American counterpart. Office towers shoot up, and the Audis clog the roads. You feel pride in what the corpocracy has achieved and now expect it to lead China’s next stage of modernization — the transition from a manufacturing economy to a service economy. But in the back of your mind you wonder: Perhaps it’s simply impossible for a top-down memorization-based elite to organize a flexible, innovative information economy, no matter how brilliant its members are. That’s a thought you don’t like to dwell on in the middle of the night. |
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