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    Obituary: In Memory of David Turton (1940-2023)

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    Obituary: In Memory of David Turton (1940-2023

    Issues of Design in Ethiopia’s Property Tax Reform: Lessons from Previous Legislative Regimes and Other Jurisdictions

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    While property tax is the oldest of all types of taxes worldwide, the impulse to reform and reintroduce it in its ‘modern forms’ is a recent undertaking. Ethiopia has started property tax reform in 2011 intending to modernize the urban property valuation and taxation system across the urban centers of the country. The recent draft legislations and debates in the media seem to end the reform process that has stalled or been thrown into reverse. This article identifies and examines issues of design in Ethiopia’s property tax reform based on lessons from previous legislative regimes and experiences of other jurisdictions. Primary data were collected through legal document analysis and semi-structured interviews while secondary data were collected through document review. The findings from the investigation showed that there are various property tax design options in the determination of tax bases, rates, valuation methods, rules of exemptions and administrative procedures. The article put an emphasis on the need to carefully draw lessons from own past and other jurisdictions to successfully end the ongoing property tax reform

    Beekeeping Practices, Challenge and Honey Marketing in West Guji Zone, Oromia Regional State, Ethiopia

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    The aim of the study was to assess beekeeping practices, challenges and honey marketing system in Bule Hora andDugda Dawa districts. Study areas were selected purposively. Descriptive statistics were applied to analyze thequalitative and quantitative data, generated via semi-structured questioning, focus group discussions, and keyinformant interviews. The study result showed that traditional beekeeping was dominant (90.54%). However, thenumber of traditional hives owned per household was significantly different (P<0.05), at Bule Hora 58.3% andDugda Dawa district 83% of the respondent’s started beekeeping by caching the swarm. In Bule Hora and DugdaDawa district 66.7% and 62.5% of the respondents were place traditional hive hanging on a tree near their homesteadrespectively. The study result revealed that bee colony management practiced was minimum, only 18.5% at Bule Horaand 8.3% at Dugda Dawa supplement bee colony during dearth period. Moreover 65% and 88.87% of therespondent were harvest honey twice per in Bule Hora and Dugda Dawa respectively. Out of 120 beekeepers, majority(61.68%) of respondent agreed on the productivity of honey production in the study area become decline. Average honeyyield/hive/year at Bule Hora from traditional, transitional and modern hive was 4.28, 5.56 and 8.37kg respectively.While 8.5kg, 16.2kg and 18kg was harvested at Dugda Dawa district respectively. Bule Hora and Dugda Dawatown market was the main honey marketing centers used and the price of honey was decided by negotiation. Varioustypes of plastic containers/cup and sacs were used for honey transportation and honey marketing. The mean price ofcrude honey marketed in Eth. birr with maximum 204.05 and minimum 111.65. The index ranked result showedthat honey badger (0.44), ant (0.32) and wax moth (0.11) were the most important economic pest and predators inthe area. Moreover, application of herbicide and pesticide, lack of improved honeybee equipment, pest and predator,knowledge gaps and honeybee forage availability were the major challenges which hinder beekeeping in the area.Traditional production system, weak colony management and weak marketing were the other factors results for low productivity of honey in the area. To improve beekeeping productivity, provision of improved hive equipment, improvedmarketing system and awareness creation for beekeepers should be considered.   &nbsp

    The Practice of ‘Qumbii Nyaachisuu’ Ceremony in the Gujii Gadaa System

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    This article deals with the practice of qumbii nyaachisuu ceremony in the Gujii Gadaa system. The main objective wasto investigate the practice of qumbii nyaachisuu and the linkage of the Gadaa system and Qaalluu Institution in GujiOromo. Datas were collected from both primary and secondary sources. Purposive sampling techniques were used togather genuine information. To attain the study objective, a qualitative method of data analysis was employed becauseit enables a detailed study of the social phenomenon based on feelings, experiences, motives, and behaviors of targetedgroups and the reasons that govern such behaviors of people. This article elucidates that the definition and the conceptsof qumbii and its symbol in the Guji Gadaa system. In addition, it addressed the procedure, significance, participants,and ceremony of the practice of qumbii nyaachu in the Gujii Gadaa system. The finding of this study showed qumbii isa secret in general and it is linked with supernatural power. The representation of symbolism of qumbii in the Gadaasystem; the implication of qumbii fudhachisuu in the Gadaa system and the linkage of the Gadaa system and Qaalluuinstitution are addressed in the study. Moreover, this study addressed the ceremony of the practice of qumbiinyaachisuu. This ceremony shows the value of qumbii in the Gadaa system; and also it helps to transfer the culture ofpractice of qumbii nyaachisuu and others from generation to generation. Generally, it was addressed that nobody couldbe Abbaa Gadaa without taking qumbii and recommended encouraging and conserving the practice of qumbiinyaachisuu be expected from all people.   &nbsp

    Product Liability in Ethiopia

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    Workers Participation in Management under Ethiopian Law

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    The Nationality of Married Women under Ethiopian Law

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    The Amicus Curiae: Its Relevance to Ethiopia

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    Ethiopia’s Reluctant Move to Join the WTO: A Preliminary Look at Legal and Institutional Implications of Accession

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