Towards a more effective use of land: combining planning and fiscal powers

Robin Ganser () and Julia Mattei ()
Additional contact information
Robin Ganser: Nürtingen-Geislingen University
Julia Mattei: Nürtingen-Geislingen University

Letters in Spatial and Resource Sciences, 2018, vol. 11, issue 1, No 8, 85-93

Abstract: Abstract The paper sets out key challenges for spatial planning in the twenty-first century—with a particular focus on the quest for making the most effective and efficient use of land, in order to ensure sustainable urban development. In doing so, it provides an international comparative analysis, exploring the potential steering of development through fiscal powers—complementary to planning powers and instruments in Germany and Brazil. In this context, it addresses some of the apparent weaknesses in the context of statutory planning. Fiscal instruments can contribute to an effective steering of spatial development, a feature not yet actively exploited in Germany. This paper analyses the municipal and state options to enhance its land tax (Grundsteuer) regime, drawing from the Brazilian municipal property tax example and exploring the potential for adaptation. In Brazil, the constitution explicitly defines the property tax as an instrument for spatial planning. Research into problems and success factors of this Brazilian model of land development are rare and don’t exist in the international discourse. This research analyzes important elements to be considered in any tax reform aiming to increase environmental protection through sustainable development of urban areas. It therefore contributes to the international theoretical discourse of planning and fiscal law and also has relevance for planning practice, particularly for decision makers.

Keywords: Land use; Land tax; Brownfield development; Tax reform (search for similar items in EconPapers)
JEL-codes: K3 K34 R1 R11 R14 R5 R52 R58 (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://link.springer.com/10.1007/s12076-018-0202-9 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:lsprsc:v:11:y:2018:i:1:d:10.1007_s12076-018-0202-9

Ordering information: This journal article can be ordered from
http://www.springer.com/economics/journal/12076

DOI: 10.1007/s12076-018-0202-9

Access Statistics for this article

Letters in Spatial and Resource Sciences is currently edited by Henk Folmer and Amitrajeet A. Batabyal

More articles in Letters in Spatial and Resource Sciences from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().