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Territorial planning and tourism development tax

journal contribution
posted on 30.05.2006 by Claudio Piga
An economic model of land taxation involving a local government and a private developer constitutes the theoretical framework in this research. The model hinges around a two-tier approach including both a conservation and an efficiency criterion. The analysis indicates that sustainable tourism calls for the use of land taxation and planning legislation simultaneously geared to the achievement of efficiency and the signaling of the government’s commitment to conservation policies. To provide support for the theoretical conclusions, an Italian case study is discussed, showing how the local government chose not to yield to a developer’s requests by not changing a norm prohibiting construction near of the coastline.

History

School

  • Business and Economics

Department

  • Economics

Pages

161118 bytes

Citation

PIGA, C., 2003. Territorial planning and tourism development tax. Annals of tourism research, 30(4), pp.886-905

Publisher

© Pergamon

Publication date

2003

Notes

This is Restricted Access. The article was published in the journal, Annals of tourism research [© Pergamon] and is available at: http://www.sciencedirect.com/science/journal/01607383.

ISSN

0160-7383

Language

en

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Keyword(s)

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