Tax reforms - taxes without tax laws

This paper suggests a new tax system without tax laws, tax collection departments and tax enforcement agencies.This new tax system will be without present system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax collection departments for States and Centre, compulsory accounting, auditing and tax returns to relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, tax collection, tax enforcement, tax compliance, allocation of revenues to various ministries or departments, distribution of subsidies, implementation of welfare schemes and money supply into the economy are unified and integrated in the banking system. There will be no tax collection expenditure for the Governments and no tax compliance costs for the people either. Citizens need not maintain separate account books and submit tax returns annually for paying either Direct taxes on personal incomes or Indirect taxes while running business or industry. Yet, this new tax system envisages 20 to 30 % more revenues from single tax called "TOP Tax” - than presently accruing revenues from multiple taxes collected by different tax collection departments/agencie

Developments in Correlated Fermions

This manuscript is based on the Summary and Overview talk given at the "The International Conference of Strongly Correlated Electronic Systems" (SCES '04), July 26-30, at Karlsruhe, Germany. After highlighting some of the principal new experimental developments in heavy fermions presented at the conference, I turn to two kinds of theoretical questions. (1) What is understood of the fermi-liquid state of the heavy fermions and what is not, but may reasonably well be understood by systematic calculations. (2) The profound issues raised by the observed correlations near the quantum critical points in the heavy fermions. The numbers and letters in the parenthesis in the text refer to the listing of the talks in the "Program and Abstracts" book of the conference

Symmetry Considerations for the Detection of Second-Harmonic Generation in Cuprates in the Pseudogap phase

A proposal to test the proposed time-reversal and inversion breaking phase in the Pseudogap region of the Cuprate compounds through the variation of Second-harmonic generation intensity with temperature and polarization and angle of incidence is presented.Comment: 7 pages, 2 figures include

On Higgs bundles on Elliptic Surfaces

The aim of this paper is to establish an equivalence of certain categories of Higgs bundles on a non-isotrivial elliptic surface $\pi: X \rightarrow C$ with $\chi(X) > 0$ and certain categories of Parabolic Higgs bundles on $C$Comment: 16 pages, made changes in the exposition following referee comments, to appear in Quarterly Journal of Mathematic

Macroscopic and mesoscopic matter waves

It has been shown earlier that matter waves which are known to lie typically in the range of a few Angstrom, can also manifest in the macrodomain with a wave length of a few centimeters, for electrons propagating along a magnetic field. This followed from the predictions of a probability amplitude theory by the author in the classical macrodomain of the dynamics of charged particles in a magnetic field. It is shown in this paper that this case constitutes only a special case of a generic situation whereby composite systems such as atoms and molecules in their highly excited internal states,can exhibit matter wave manifestation in macro and mesodomains. The wave length of these waves is determined, not by the mass of the particle as in the case of the de Broglie wave, but by the frequency, associated with the internal state of excitation, and is given by a nonquantal expression, $\lambda =2\pi v/\omega$, $v$ being the velocity of the particle. For the electrons in a magnetic field the frequency corresponds to the gyrofrequency, $\Omega$ and the nonquantal wave length is given by $\lambda = 2\pi v_{\parallel}/\Omega$; $v_{\parallel}$ being the velocity of electrons along the magnetic field.Comment: 16 pages, LaTex, No figure