The effect of industrial and commercial land consumption on municipal tax revenue: Evidence from Bavaria

Sebastian Langer and Artem Korzhenevych ()

Land Use Policy, 2018, vol. 77, issue C, 279-287

Abstract: This paper aims to quantify the municipal tax-revenue effects of increases in built-up areas. The assumed existence of these effects is one of the key reasons for ongoing land consumption on the part of the municipalities. Some previous case studies have however suggested that these effects may not be large enough, especially in rural municipalities, and would thus make land development unprofitable.

Keywords: Tax revenues; Municipal taxes; Land consumption; Instrumental variable regression (search for similar items in EconPapers)
JEL-codes: H21 H25 H70 H71 R14 R52 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:lauspo:v:77:y:2018:i:c:p:279-287

DOI: 10.1016/j.landusepol.2018.05.052

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