The transition economies of Central and Eastern Europe, through the reform process of decentralization, are now seeking the devolution of fiscal powers, and responsibilities from central, to local governments, within financially sustainable environments. To this end, a system of local budgets,...

The author says that taxing farmland at current-use value is not enough to preserve farmland. The perceived unfairness of taxing land on the basis of its most profitable use is a complaint against all market-value assessment, not just that of agricultural land, she says

An artist's moral rights consist of the right to be identified as the creator of a work (Attribution), the right to decide when and where to publish the work (Disclosure), the right to withdraw a work from circulation (Withdrawal), and the right to preserve the integrity of the work (Integrity)....