当前毒资及贩毒非法收益难以追缴的原因及对策

毒品犯罪案件在缴获毒品、抓获毒品犯罪嫌疑人的同时,还需要追缴毒资及贩毒非法收益。但目前却存在毒资和贩毒非法收益难以追缴的现象,这不仪影响了案件的侦办质量和打击效果,而且束缚了缉毒破案工作的整体推进和发展,是当前毒品案件侦查工作中亟待解决的现实。毒资和贩毒非法收益难以追缴原因是多方面的。要解决这一问题,必需从立法和提高侦查水平等方面加强毒资和贩毒非法收益的追缴工作。     

论我国个人所得税法的完善

本文阐述了我国个人所得税法应对税收中性理论进行合理借鉴吸收,指出税收中性和税收调控是对立统一的关系。同时阐述了科学运用税收中性理论完善我国个人所得税法的具体措施。在这个问题上着重从我国个人所得税的立法上阐述如何借鉴税收中性理论进行完善的具体措施。但是要想把在个人所得税的立法上进行的完善真正得以应用,必须还要在税收监管和其他辅助措施上进行完善,以配合法律的调整。     

浅析居民收入差距对我国经济发展的影响

随着经济的高速发展,我国居民收入水平普遍提高,但收入分配不均的程度也在日益加剧。我国城乡之间、行业之间、区域之间、城镇（或农村）内部的收入差距都不断扩大。收入差距扩大必将阻碍经济发展,必须采取有力措施,缩小收入差距,促进经济持续稳定发展。     

我国城乡居民收入差距演变及影响因素分析

城乡居民收入差距过大已经成为制约经济运行和影响社会稳定的一个重要因素．以城乡二元结构为视角,从定性和定量角度具体分析和研究城乡居民收入差距问题,重点分析我国城乡居民收入差距的历史演变,并从城乡二元体制、农业产业的弱质性、农村产业结构不合理、产权制度不合理和农村金融业发展滞后等方面阐释了城乡居民收入差距扩大的原因,提出缩小我国城乡居民收入差距的对策。     

社会流动视角下的城市底层生存与低保制度调适——基于湛江的实证调查分析

湛江的多社区社会调查显示,城市低保对象处于生存边缘和发展边缘,存在社会支持网络狭小、信息路径闭合、生活态度钝化和代际继承效应增强等现象,难以实现向上的社会流动。现行的城市低保制度可迈向有助于低保对象社会流动的发展型制度。     

受贿罪若干问题再思考

我国刑法理论根据立法的相关规定及司法实践的需要,从更有利于打击和遏制犯罪出发,对受贿罪的犯罪构成进行了深入而有益的探讨,取得了丰硕的成果,为刑法对受贿罪的补充、修正和完善提供了理论支持。然而,1997年新《刑法》颁布后,关于受贿罪的成立要件具体内容规定的模糊性和现实生活的无比复杂性,决定了受贿罪有关问题的司法认定成为司法实践经常遇到的难题,也成为关于受贿罪理论研究的重要课题。就利用职务之便的认定、为他人谋取利益的认定、有关共同受贿犯罪的若干问题以及受贿罪的犯罪对象的范围作以探讨。     

对我国现阶段收入分配制度的评析与思考

收入分配制度改革是我国经济体制改革中引人注目的焦点之一。随着我国从计划经济体制向市经济体制的变迁，我国收入分配制度经历了平均主义的分配制度，按劳分配制度。按劳分配为主体、其他分配式为补充的分配制度，按生产要素分配的分配制度等几个阶段。胡锦涛主席关于建立和谐社会重要思想的出，收入分配制度改革的问题再次成为大家关注的热点话题。在此背景下，本文研究了当前我国收入分配制中存在的问题，这些问题产生的原因，提出了关于解决我国收入分配问题的建议。     

Using data on offender mobility in ecological research

This article presents some findings on neighborhood structure, police recorded crime, and offender mobility for the city of Utrecht, the Netherlands. The highest crime rates were found in the inner-city neighborhoods. The findings further show that the occurrence of different types of petty crime in residential neighborhoods is associated with different neighborhood characteristics. It was found that offenders reside predominantly in lower-social status neighborhoods. Using data on offender mobility it is shown that violent crime and vandalism are the more locally committed crimes, as compared to residential burglary and other property crime. Finally, it is proposed that data on offender mobility can be used to gain more insight into the link between certain neighborhood characteristics and crime.     

The influence of police interventions and alternative income sources on the dynamic process of choosing crime as a career

This paper demonstrates how a rational process of choice may be influenced by both deterrence forces and economic opportunities. This choice is modeled by a dynamic (Markov) process which captures self-sorting by youth among the categories of innocents, desisters, and persisters. in crime. A key to the results is the introduction of the perceived probability of punishment and its influence on the sorting process. The analysis shows how this force and the availability, or lack of, economic opportunities or income sources modify transition probabilities. The long-run consequences will be a larger subpopulation of individuals who have experimented with crime but subsequently revert to crime-free behavior and a smaller subpopulation of individuals who commit a greater share of crime. Empirical evidence is based on data from the New Youth Cohort of the National Longitudinal Surveys.