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1. Land Value Taxation for Local Government Finance in the Russian Federation

   A Case Study of Saratov Oblast
   Documentos de Trabalho
   Março 2006
   John L. Mikesell, C. Kurt Zorn, Valentina Guerasimova, Svetlana Vladimirova, and Olha Krupa

   As the Russian Federation restructures its local government finances to provide greater local fiscal autonomy, it is changing the way it taxes land. Instead of using normative measures such as area...