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.     

Haptoglobin phenotyping by polyacrylamide gel isoelectric focusing and its application to simultaneous typing of serum proteins

A simple isoelectric focusing method for haptoglobin (HP) typing is described. Serum was pretreated first with C. perfringens neuraminidase (CPN) and then with dithiothreitol (DTT). The treated serum was subjected to polyacrylamide gel isoelectric focusing (PAGIF), and the band patterns were detected by immunoblotting. The method could be successfully applied to HP typing of bloodstains as old as 2 months. A slight modification of it enabled HP, complement component C81, and factor I (IF) to be typed simultaneously. The immunoblotting facilitated preservation of HP patterns. Thus, the PAGIF method for HP typing is suitable for routine use in the forensic laboratory.