Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy

We use official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980:1–2006:4 to investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. Three hitherto unexplored issues are addressed. First, using different measures of aggregate economic activity as reference variables in estimating the average tax burden, we examine the size and dynamics of the overburden traceable back to tax evasion. Second, exploiting cointegration techniques, we quantify the elasticity between tax evasion and the average tax rate in Italy. We then comment on the complex dynamic interaction between the tax burden and tax evasion to ascertain whether in the Italian experience there is evidence for any “vicious circle” between them.     

Advancing knowledge about replication in criminology

Journal of Experimental Criminology - This article summarizes key points made in a session at the American Society of Criminology meeting in Philadelphia in November 2017, entitled “The...     

Mandibular fracture following stab injury with a knife

Stab injuries of the face accompanied by fractures of the jaws are rare. The report deals with the case of a young man, who suffered a penetrating stab injury to the cheek and fracture of the mandible in an assault. The forensic questions to be answered were if the findings were compatible with a stab and subsequent fracture, if one of the confiscated instruments could have been the causative weapon and if the injury had to be assessed as life-threatening. Both the soft and the hard tissue injury confirmed the assumption that they were caused by a stab. It was not possible, however, to assign the injury to a specific knife from the submitted exhibits on the basis of the clinical findings. In the discussion the serious nature of stab injuries in the facial region is emphasized.     

Pneumatic spaces of the zygomatic arch (zygomatic air cell defect) on pantomograms--an aid for age determination and identification

The analysis of panoramic radiographs of the jaws for forensic purposes is well established. The dental findings on the radiographs give valuable information concerning the identity and possible age. Panoramic radiographs also depict the zygomatic arches. Pneumatized spaces of the temporal bone's zygomatic arch process are asymptomatic variations, entitled "zygomatic air cell defect" (ZACD). Data on ZACD prevalence might support the current forensic-odontologic practice in the fields of identification and age assessment. The authors analyzed 6 studies subjected to evaluate ZACD on panoramic radiographs. The out-patients were subjected to systematic radiography prior to treatment planning in specialized dental or maxillofacial surgery clinics. The age of the 7870 patients varied between 6 and 97 years. ZACD was found in 169 patients (prevalence: 2.32%; female: 56.12%, male: 43.9%). Most ZACD were unilateral (70%). In these studies no ZACD occurred in children younger than 7 years of age. There was no statistically significant difference concerning ZACD prevalence in the sub-groups of children aged 9 to 13 vs. 14 to 17 years. This review demonstrates the prevalence of ZACD on orthopantomograms. The prevalence of this finding in the investigated children does not differ from the prevalences reported for adults, and is low in general. The presence of ZACD in persons might be valuable for the identification of humans or human remains and for age estimation in addition to other physical and dental findings.     

The Dual Discourse About Peruvian Domestic Workers in Santiago de Chile: Class, Race, and a Nationalist Project

This article examines the functions of the "dual discourse" about Peruvian migrant domestic workers in contemporary Santiago. A 2002 field study found that middle-class employers of Peruvian workers simultaneously praised them as superior workers and denigrated them as uneducated and uncivilized. While this response is not unique to Santiago, this study argues that it fulfilled particular ideological functions in this context. The praise served to discipline the Chilean working class, who middle-class employers claimed no longer knew their place. The epithets served as a foil for Chilean national identity. Stories about Peruvians serve as tools in ongoing ideological contestations over class, race, and nation in Chile and, at the same time, shape the working conditions and integration of the migrants themselves.     

Prevalence of mental disorders among sexual offenders in forensic psychiatry and prison

The objective of this study was to compare the prevalence of mental disorders among sexual offenders in forensic psychiatry (SF) with the prevalence of such disorders among sexual offenders in prison (SP) and violent offenders in prison (VP). In a cross-sectional study, 40 of 47 SF detained in forensic psychiatry in Baden-Wuerttemberg, Germany, could be included. They were compared with 30 SP and 26 VP. All study participants were interviewed by means of SCID I and SCID II and assessments of functioning (GAF, BSS). There was a high prevalence of mental disorders (DSM-IV: Axis I) in all three groups (SF: 80%, SP: 63%, VP: 73%). Among SP and VP, this was attributed mainly to substance use disorders. The prevalence and comorbidity of personality disorders was significantly higher in the group of the SF (prevalence: SF: 85%, SP: 27%, VP: 39%). In a psychopathological view, SP were all together more similar to the imprisoned non-sexual delinquent VP than to the SF.     

Finger prints on human skin--results of a general applications-oriented series

Numerous methods have been described for making dactyloscopic traces visible on human skin, but these have never become routine--last but not least because they are too complicated and time-consuming to perform. The purpose of the present investigation was to find out to what extent fingerprints on the skin of deceased persons can be made visible with the help of conventional methods like iodine fuming or brushing with Magna-Brush and can be preserved with gelatine film or moulding material. Of the total number of 486 experimental fingerprints the dermal ridges could be made visible in 150 prints. The best findings were obtained when the trace had been applied several hours post mortem. On the skin of the extremities better results could be achieved than on the trunk or the neck. Dactyloscopic tracing on the skin of bodies in homicide cases should be taken into consideration especially if there is evidence that the perpetrator touched the victim after his/her death (e.g. if the body was transported).     

The rise and fall of the criminal law of the German Democratic Republic

Dr. jur., University of Munich 1963; Dr. jur. habil., University of Munich 1968.