AT ARM'S LENGTH WITH DIRTY HANDS: TAXING THE AUSTRALIAN PUNTER

Abstract: Taxes on betting are a major source of revenue for Australian state governments. Specific taxes on the racing industry date from 1915. However, the revenue potential has only been tapped in all the states since the legalisation in the past 30 years of off-course betting through the state-run totalisator (TAB). The introduction of the TAB followed a long period when various states adopted different policies towards off-course betting, ranging from legalisation of bookmakers' betting shops to attempts at complete suppression. In tracing the history of these policies, the focus is on "implementation failure", or the many administrative pitfalls and obstacles that were experienced. These include insurmountable tax evasion by bookmakers, regulatory capture of betting boards by bookmakers and corruption of the law enforcement agencies. State governments also had to accommodate a range of conflicting interests, including the interests of the racing industry itself and the demands of the anti-gambling lobby. The TAB is shown to be a happy and convenient resolution of most, but not all, of these administrative and political dilemmas.     

The use of phosphate buffered saline for the recovery of cells and spermatozoa from swabs.

In the forensic science laboratory, the recovery of spermatozoa from vaginal swabs, or vaginal cells from penile swabs, can help determine if sexual intercourse may have taken place. There are several methods used to recover spermatozoa and cells from the swabs before visualisation on a microscope slide and most of these methods use water. Phosphate buffered saline (PBS) is a non-toxic solution used in many biological laboratories. Unlike water, PBS prevents cells rupturing or shrivelling up due to osmosis. This study demonstrates that PBS can be used for the extraction of spermatozoa and cells from swabs and that PBS does not affect subsequent DNA profiling.     

Asian values revisited

  With Asia's economy still booming in the second half of the 1990's “Asian values” were announced by some politicians (Lee Kuan Yew, Mahatir, Ishihara, Mahbubani etc.) and contrasted with “Western values”. Soon a controversial debate within Asia ensued (Kim, Fidel Ramos ea..), into which also the western democracies joined. The “West” however reacted rather defensively to the new assertiveness of some Asian statesmen, inspite of the fact that the authors of this debate put into question the western dominance in global value setting which has been in existence since the French revolution. But has this debate withstood the test of time, the challenges posed by the recession in Asia and by the ever increasing globalization? Hardly. The crisis has destroyed the notion that “Asian values” had been the main cause and guarantor of Asia's exorbitant growth rates. While in the West Christianity forms the essential basics of culture, in Asia there is a multitude of coexisting - and frequently confronting world religions. There is no other continent which in cultural and political terms is so contradictory and potentially conflict ridden like Asia. “Asianism” as a concept was surely also intended as an instrument to integrate multiethnic Asian societies with weak internal cohesion. At the same time it served to neutralize the human rights issue. In the meantime the debate has become quieter and more dispassionate. In the developed West the notion gained acceptance to abandon “Eurocentrism”. At the same time there is recognition that “Asian values” are not exclusive. Also in Europe the family plays a special role. A debate on values is needed for societal integration – also in the “West” which should become more aware of the need to reassert the origins of its own spiritual foundations. Following September 11th the west is well advised to continue the dialogue on values with Asia. Update and expanded version of an article first published in: Au?enpolitik IV/1996, p. 326 “Beginnt das pazifische Jahrhundert?” I would like to thank Julia Prati for the translation of the updated and expanded version of this article     

Race as a factor in university admissions

In two recent cases, Grutter v. Bollinger, 539 U.S. 306. (2003) and Gratz v. Bollinger, 539 U.S. 244. (2003), the Supreme Court held that the Equal Protection Clause permitted state schools to use race-sensitive admissions in order to obtain the educational benefits that flow from a diverse student body. The diversity-based argument for race-sensitive admissions, scholarships, awards, and other opportunities at universities should have been rejected because it does not consider the full range of costs and benefits and because the more narrow educational effects probably weigh against such programs. However, this does not suggest that applicants’ race, ethnicity, and gender should be ignored. Rather the same consideration that led to the defeat of the diversity argument, i.e., reasoning capacity, supports the consideration of demographic factors. However, attention to such factors further undermines the consequentialist case for affirmative action.