JAPANESE AND AMERICAN ATTITUDES TOWARD THE ABOLITION OF CAPITAL PUNISHMENT

Japanese and Americans are compared in terms of the extent each sample believes that capital punishment should be abolished, Blacks and white American females are more likely to approve of the abolition of capital punishment. No differences by sex were found in the Japanese sample. For both countries, those who are younger and more educated hold less punitive attitudes The Japanese as a whole are less likely than Americans to approve of the abolition of capital punishment. Problems found in cross-cultural secondary analysis are discussed.     

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.