Interstate Tax Disharmony in India: A Comparative Perspective

Interstate tax disharmony arising from the states' attempt to"free-ride" on other states can cause distortions and inequityin a federal system. In this article, an attempt is made toanalyze interstate disharmony in the Indian tax system, providea quantitative measure of disharmony, examine its trend overtime, and compare the degree of disharmony in India with threeother important federations. The major conclusions are that(1) India has a higher degree of interstate tax disharmony thanAustralia, Canada, and the United States; (2) tax disharmonyin India has increased over lime unlike in the other three federations;and (3) tax disharmony in respect of individual state taxesis higher than the taxes taken in aggregate.     

被告人王某的行为是否适用自首

一、案情简介 1999年4月30日夜，被告人王某(男，16周岁)骑着自行车，携带铁榔头、旋凿等作案工具，尾随一单身骑自行车的女青年沈某至一偏僻小路，尔后猛然上前用铁榔头敲向沈的后脑，并将沈拦截，欲对沈实施强奸，因沈极力反抗，呼救而未能得逞，后即骑自行车逃跑。被害人沈某回家后告诉了父亲，后由其父用手机向公安派出所报案，并向警方描绘了作案人的体貌特征，还提供了作案人骑自行车和使用铁榔头这一线索。接报后，警方即派员在案发地点附近搜寻，至一小桥上发现一男子坐在桥栏上休息，边上停放有自行车，上前检查时发现该男子与被害…     

东南亚地区城市问题及成因探析

东南亚地区城市化发展中出现了城市首位度高、城市化水平整体较低、城市分布地区差别明显、过度城市化等问题,这些问题的形成既有主观原因,也有客观原因,既有历史原因,也有现代政府发展的原因.     

云南汉族NR3C1基因多态性与暴力攻击行为相关性

目的为了探讨云南汉族人群糖皮质激素受体基因(NR3C1)多态性与攻击行为的相关性。方法应用改良多重高温连接酶反应(improve multiplex ligasedetection reaction,iMLDR)技术检测194例云南汉族有攻击行为的监狱服刑人员和301例健康对照样本的NR3C1基因SNPs(rs6190、rs6191、rs6198、rs41423247、rs56149945)基因型,采用SPSS19.0软件、PHASE2.1平台进行统计学分析。结果 rs6191和rs41423247单个基因座的等位基因分布在非攻击组与攻击组、抢劫亚组和故意伤害亚组中均无显著性差异;rs41423247的基因型在非攻击组与抢劫亚组中的分布有显著性差异(p=0.048);构建的4种单倍型分布在非攻击组与攻击组、抢劫亚组和故意伤害亚组中均无显著性差异。结论云南汉族人群NR3C1基因的rs41423247基因座的单基因座多态性可能与指向他人的躯体攻击行为相关,rs6191基因座的单基因座多态性可能与暴力攻击行为无关。     

Fixing Transient Iodine on Developed Latent Fingermarks

In the present study, a simple and novel fume–mist technique is described which can be used efficiently to fix the latent fingermarks developed using iodine. It is well known that the residues left over in the fingermarks interact with iodine to give transient brown impressions which disappear in a short time. Also, iodine forms colored complexes with various organic solvents. Based on iodine–fingermark interaction and iodine–solvent complex formation, latent fingermarks were developed on paper surface using iodine fumes which were subsequently fixed by spraying polar and nonpolar solvents. The fingermarks developed with this technique were not only clear but also permanent in nature. The interaction of fingermark residue, iodine, and solvent forming a ternary structure is believed to be a possible reason for the stability of iodine‐developed fingermarks. Ease of method, availability of chemicals, and minimum training make the method adaptable in routine development of forensic fingermarks present on paper surface.     

The behavior of the expanding point .25 ACP ammunition in the human body

We examined six cases (four homicides, two suicides) involving gunshot wounds with .25 ACP ammunition. The nature of these cases is described in this article.     

Political Economy of Government Finance in India

This article analyzes important developments in Indian public finance from developmental, redistributive, and political economy perspectives. The detailed analysis of policies relating to tax, expenditure, deficits, and debt brings out the failure of these policies in achieving their objectives, which to a considerable extent is attributable to the constraints posed by political economy developments and particularly, the influence of special interest groups. The analysis of tax policy brings out the low revenue productivity on the one hand and severe distortions caused by it. The analysis of expenditure policy shows the proliferation of subsidies and transfers crowding out productive expenditures on social and physical infrastructure. The analysis of deficits and debt shows the inability of the central government in calibrating sustainable fiscal policies and underlines the need for an independent fiscal institution to monitor the budgetary process and report to the Parliament.