Brazil’s New Agrarian Reform. An Evaluation of its Property Classification and Tax Systems

Property tax reform in India

The property tax is an important local revenue source in many countries, but it is often underused as a source for financing local expenditures. In India, many local governments have initiated administrative and valuation reforms to increase the yield from property taxes. In this paper, we examine the fiscal and distributional implication of the ongoing and potential assessment reforms in two I...

Property Tax System in India: Problems and Prospects of Reform

Albania's radical agrarian reform.

The agrarian reform in Albania included free distribution of land to rural households and the complete break up of the former collective and state farms. These key features of the Albanian reform are in sharp contrast with other Central and Eastern European countries. Our paper explains the choice of the Albanian agricultural privatization and land reform process and the radical decollectivizat...

an investigation into iranian teachers consistency and bias in evaluation of students writings

while performance-based language assessment has led to an increased authenticity and content validity in the practice of writing assessment, the reliability of ratings has become a major issue. research findings have shown different reactions by native english speaker (nes) and non-native english speaker (nns) teachers to students’ writings. the focus of this study is on investigating whether i...

Tax competition among local governments: Evidence from a property tax reform in Finland

a r t i c l e i n f o This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighboring municipalities. I do not find evidence of interdependence in property tax rates among Finnish...