Globalisation and the dilemmas of income taxation in Australia

Over the past two decades there has been a worldwide fall in statutory corporate tax (CT) rates. Focusing on Australia, this article establishes three empirical facts which challenge much of the existing literature. First, CT competition was the crucial driving force behind CT cuts. Second, policy makers had to abandon tax‐related investment incentives in order to pay for lower CT rates. This broadening of the CT base is costly, because it potentially disadvantages domestic firms and may, over the longer term, erode the CT base. Third, CT cuts have put pressure on the personal income tax base, as low corporate rates provide tax avoidance opportunities for high‐income earners.     

Facework on Facebook: The presentation of self in virtual life and its role in the US elections

This article analyses the phenomenon known as social networking services (e.g. websites such as Facebook and MySpace) with anthropological theory deriving mainly from Melanesia. It is argued that these websites engender what in Western countries is a new form of presentation of self- and personhood that focuses on the social relations of the person rather than the person as an individual. In this way, the article discusses consumption in cyberspace and the production of differentiation, rank and hierarchy on the Internet in relation to social identity.     

A technological crossroads: Exploring diversity in the pressure blade technology of Mesolithic Latvia

A long‐standing debate in archaeology concerns the sources of technological diversification among prehistoric hunter‐gatherers. This includes the study of the emergence and spread of pressure blade technology in Northern Europe during the Early Holocene. Until now, there has been little technological study of lithic collections from the East Baltic region, and our knowledge of the development and spread of this technology in the area is inadequate. This article presents for the first time a technological analysis of lithic assemblages from seven Early and Middle Mesolithic sites in the territory of present‐day Latvia, offering new possibilities for discussing pressure blade technology and research objectives connected with it. Furthermore, variation in elements of this technology is explored in relation to raw‐material characteristics through experimental flint knapping. Finally, the factors influencing diversity in craft traditions, as well as large‐scale communication and shifting spheres of interaction within Northern Europe during the Mesolithic, are discussed.     

STATE REVENUE ELASTICITY AND EXPENDITURE GROWTH

Recent analyses and theories of public choice suggest faster public sector expansion in states with highly elastic revenue structures. This paper estimates the contribution of elasticity of tax revenues to the growth of expenditures in the 50 American states since 1960, based on elasticity measures for state revenue sources compiled by the Advisory Commission on Intergovernmental Relations, an index of state tax structural change, and controls for federal aid to states, population increase, and per capita growth in real income. Results for 1960-1970 show a small positive relationship between revenue elasticity and expenditure growth, but this becomes weak and negative for 1970-1976. Spending has increased most in states with the least elastic revenue sources; these states have made considerable changes in tax laws, while states with elastic revenue sources have been more likely to cut taxes than to increase spending. Federal aid, rather than tax elasticity, is the best predictor of state expenditure growth, while legislative changes in tax structure have enabled states to keep pace with rising demand for revenue due to growth in population and real income.     

The Carolingian local ecclesia as a ‘temple society’?

This article assesses the question to what extent the model of a ‘temple society’ can be fruitfully employed as a tool of analysis for the Carolingian ecclesia, by which we mean not only the rich, well-endowed churches, but also the small, local ones. An investigation of the many different forms of ecclesiastical land-holding, and of the various functions a church and its ministers did (and did not) fulfil for early medieval Christians, shows the shape of the Carolingian ‘ecclesia-society’ as it took shape in the course of the ninth century.     

Insights into the processes behind the contamination of degraded human teeth and bone samples with exogenous sources of DNA

A principal problem facing human DNA studies that use old and degraded remains is contamination from other sources of human DNA. In this study we have attempted to contaminate deliberately bones and teeth sampled from a medieval collection excavated in Trondheim, Norway, in order to investigate this poorly understood phenomenon. Five pairs of teeth and bone samples were bathed in water containing various concentrations (from 10⁻⁹ and 10⁻²¹ g/l) of purified ΦX174 DNA. Subsequently the samples were subjected to a routine decontamination protocol involving a bleach bath followed by exposure to λ=254 nm ultraviolet light, prior to DNA extraction and analysis for evidence of the persistence of the contaminant. The results support previous speculation that bone is more susceptible to water‐borne sources of contaminant DNA, although both bone and teeth are readily contaminated and are difficult to decontaminate using the tested protocol. We believe that this is largely due to the porous nature of bone and teeth facilitating the deep penetration of the contaminant DNA. To simulate a more realistic handling situation, 27 further teeth were directly handled and washed, then decontaminated, prior to assaying for the residual presence of the handler's DNA. Surprisingly, although our results suggest that a large proportion of the teeth were contaminated with multiple sources of human DNA prior to our investigation, we were unable to contaminate the samples with further human DNA. One potential explanation may be the deposition of sediment or other structural changes that occur within the samples as they desiccate post‐excavation, which may protect samples from subsequent contamination, but also prevent the efficacy of bleach baths in decontaminating specimens. Copyright © 2006 John Wiley & Sons, Ltd.