Council Tax Policies and Territorial Governance: Analysis and Outlook of a Difficult Relationship

Rusci, Simone (2015) Council Tax Policies and Territorial Governance: Analysis and Outlook of a Difficult Relationship. TeMA Journal of Land Use, Mobility and Environment, 8 (3). pp. 331-346. ISSN 1970-9870

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Abstract

In recent years, the dependency of local public finance from various forms of taxation related to urban development and real estate has become increasingly evident in Italy. Nevertheless, to date no organic relationship seems to have been established between fiscal policies, on the one hand, and urban planning, on the other. This article examines the ties linking the two areas, focusing on different types of taxes and discussing the aspects that have come to influence the area of planning, with special regard to territorial competition, urban equalization, building rights and land consumption mitigation measures.

Item Type: Article
Uncontrolled Keywords: taxation, urban planning, fiscal federalism
Subjects: 700 Arti, Belle arti e Arti decorative > 710 Urbanistica e paesistica
Depositing User: Rosa Anna La Rocca
Date Deposited: 12 Jan 2016 09:46
Last Modified: 12 Jan 2016 09:46
URI: http://eprints.bice.rm.cnr.it/id/eprint/11969

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