Ambel, Alemayehu A..; Komatsu, Hitomi; Koolwal, Gayatri; … - 2022
Area-based land taxes, a form of property tax, exist where rural land markets do not exist or do not function well. Understanding how these taxes affect different groups of landholders, including by men and women, is important since a tax based on the land size is likely to have an outsized...