Can the French development tax be a strategic land value capture instrument?

La taxe d'aménagement, un instrument stratégique de captation de valeur foncière?

Sonia Guelton () and Agnès Pouillaude ()
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Sonia Guelton: LAB'URBA - LAB'URBA - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12, University of Paris-East Créteil
Agnès Pouillaude: Cerema Direction Ouest - Centre d'Etudes et d'Expertise sur les Risques, l'Environnement, la Mobilité et l'Aménagement - Direction Ouest - Cerema - Centre d'Etudes et d'Expertise sur les Risques, l'Environnement, la Mobilité et l'Aménagement, LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: This article analyses how local governments can use a land value capture instrument to support their land development and planning policy in addition to their financial objectives, focusing on the French ‘development tax' in a real-estate development project in Bordeaux. It compares the legal framework of the development tax with the practice of public and private negotiation. The case study concludes that tax decisions leave unforeseen room for trade-offs between fiscal objectives and the business models of private developers via adjustments to the tax rate, building rights and facilities planning. The tax decision can help drive socio-spatial development and generate collective benefits.

Date: 2020-08-01
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Published in Town Planning Review, 2020, ahead-of-print, pp.1-26. ⟨10.3828/tpr.2021.56⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-03690738

DOI: 10.3828/tpr.2021.56

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