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SOCIAL MOVEMENT AND CONSTITUTIONAL CHANGE: THE CASE OF THE UNITED STATES
YAN Tian
Front. Law China. 2016, 11 (4): 592-615.
https://doi.org/10.3868/s050-005-016-0037-1
The major challenge that the theory of constitutional change in contemporary United States faced is social movement, and its core concern is to balance and maintain legal and political authorities of the Constitution through interpretation. At the descriptive level, the thoughts of liberal scholars of constitutional law who criticized the theory of originalism restored the true colors of social movement in acting on judicial interpretation of the Constitution in individual cases, thus summarized the rules of occurrence of such action, and put forward the theory of constitutional culture of the mechanism of action and that of the three-stages of action. At the prescriptive level, social movement is burdened with the “original sin” of political factions, and contrasted with the principle of republicanism in the constitutional era. During the Cold War period, pluralist theory linked social movement with the value of democracy, and began to accept its constitutional status. Moreover, given that the influence of social movement on judicial interpretation must be restricted in order to harmonize the conflict between political and legal authorities of the Constitution, both the pluralists and republicans put forward different schemes in response.
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AN ACUTE QUEENING MOVE FOR CHINA’S TAXATION LEGAL REFORM: ISSUES AND PROPOSALS
HU Tianlong
Front. Law China. 2016, 11 (4): 616-655.
https://doi.org/10.3868/s050-005-016-0038-8
China’s fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources, such as the social benefit network, real estate industry avidity, internationalizing currencies, fostering a philanthropic culture, and growing as a leader in the world market. These undertakings all demand a modern, handy fiscal and taxation law system. On the other hand, after two decades of implementation of the 1994 tax sharing system, the original initiative of strengthening centralized control might not keep pace with the needs of balancing decentralization and local financing demands, in addition to the troublesome taxpayers’ protection, tax judicature reform, and worsening environmental irregularities. Admittedly, China’s fiscal and taxation law reform faces new challenges and incentives. Rigorous international tax frameworks and multi-jurisdictional cooperation drive China to respond as an international trade giant and a responsible game player. Such international tax policy orientations create another layer of incentives and necessity for China to fine-tune its domestic fiscal and taxation legal framework, ranging from promotion of free trade zones, global sourcing practice and supply chain management, renegotiation of outdated tax treaty articles, more active participation in consequential overseas investments, to WTO Protocol compliance review, and international tax dispute resolution. Therefore, this article argues that, no matter the extent to which feasible, plausible or pragmatic proposals are presented, a top level architecting and a serious pursuit to upgrade citizens’ livelihood must be prioritized in earnest.
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