TAX SHARING IN AUSTRALIA AND WEST GERMANY*

Abstract: Certain aspects of the new Australian tax sharing arrangements are analysed against the background of West German experiences. Emphasis is laid on Federal-State relations in outlining the basic characteristics of the German machinery and the Australian arrangements. Compared to the Australian situation, the tax sharing base in West Germany is much broader and has indeed contributed to the safeguarding of State autonomy to a large extent. On the other hand, the German States have no individual power to legislate on taxes or tax surcharges. Although tax sharing is a powerful instrument in mitigating financial imbalances in a federation, it tends to conflict with the idea of a centrally controlled stabilization and distribution policy. In Germany, tax sharing is complemented by a complex coordination machinery stabilizing joint decision making of the Federal government and the States. In areas such as demand management, financial planning and allocation policies there seems to be need for such complementary arrangements, since tax sharing alone cannot achieve sufficient coordination among the different administrative levels of a federation.     

THE EFFECT OF DROPPING OUT OF HIGH SCHOOL ON SUBSEQUENT CRIMINAL BEHAVIOR*

Sociological theories of delinquency offer rather divergent predictions concerning the effect of dropping out of high school on subsequent delinquent and criminal behavior. For example, strain theory suggests that dropping out decreases such behavior, especially for lower class youth, while social control theory suggests that dropping out should increase the chances of criminal activity. Moreover, empirical studies provide support for each of these views with the most influential study (Elliott and Voss, 1974) presenting evidence consistent with a strain perspective. The present investigation identifies methodological shortcomings in previous studies and reexamines the link between dropout status and subsequent criminal activity. Results indicate that dropping out of high school is positively associated with later crime, an outcome that is consistent with a control perspective.     

Alienation-reduction as a paradigm for delinquency reduction

It is suggested that agencies adopt the concept of alienation-reduction as the paradigm for designing and coordinating juvenile delinquency programs. Existing theory and data are consistent with the view that delinquency is associated with alienation and most existing rehabilitation approaches can be viewed within the framework of alienation-reduction. Adoption of the paradigm offers three important advantages: (1) it defines the problem in terms of the individual's relation to his environment; (2) it can facilitate communication among diverse youth-serving agencies; (3) it provides a logical basis for action and decisions regarding prevention, diversion, and treatment programs.     

Abolition of plea bargaining in the coast guard

In the administration of criminal justice, the abolition or restriction of plea bargaining has raised many issues. Of primary concern is the impact on court systems and case dispositions. This research note looks at the Coast Guard military justice system and its 1975 decision to abolish pretrial agreements, effectively eliminating plea bargaining in that system. Studying criminal cases from 1973 to 1978, we determine if that intervention in a time series exhibits any potency. Specifically, what difference did the abolition of plea bargaining make? We find that the abolition of plea bargaining did not make much of a difference to the Coast Guard military justice system, similar to the conclusions drawn from studies of civilian courts.     

Hanging: suicide or homicide?

Death by Hanging: Suicide or Homicide. Six cases of homicidal hanging and murder presented as suicidal hanging are recorded. Suspension followed strangulation by ligature or throttling and head injuries in 4 cases. Distinction between homicide and suicide was easy in 5 cases: two of the perpetrators gave themselves up to the police, one committed suicide immediately after he had hanged his 15 year old daughter; in two cases tracks of blood, heavy injuries of the victims, and traces of robbery were obvious. Unless the victim is an infant or an adult person incapacitated by drink, disease, or drugs, or unless there are several assailants murder is difficult to accomplish. Distinction between murder and suicide may be impossible by an examination of the body alone. Detailed investigation of the scene, reconstruction of the position of the suspended body, examination of the rope, the knots, the direction of the fibres on the rope may serve to discover homicidal hanging. - Compared to suicidal hanging homicide has a frequency of about 1% in our autopsy material. However, we cannot estimate the number of obscure cases.