دانلود مقاله ISI انگلیسی شماره 49736
عنوان فارسی مقاله

مالیات محلی و توسعه شهری . بررسی عوارض جانبی مالیات بر املاک ایتالیایی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49736 2015 8 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Local taxation and urban development. Testing for the side-effects of the Italian property tax ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Ecological Economics, Volume 120, December 2015, Pages 100–107

کلمات کلیدی
مالیات بر املاک - مالیات های محلی - عرضه مسکن - استفاده از زمین
پیش نمایش مقاله
پیش نمایش مقاله مالیات محلی و توسعه شهری . بررسی عوارض جانبی مالیات بر املاک ایتالیایی

چکیده انگلیسی

Land is an essential yet limited natural resource. Its current unsustainable use asks for a better understanding of the main determinants of urban expansion. A heuristic approach is used to analyze urban development in Italy. In particular, the paper estimates an econometric model to test the impact of the Italian property tax (ICI) on the local authorities' behavior and, in particular, on urban planning and development. It tests whether its introduction has fostered rather than dampened construction activity. The hypothesis put forward is that, because of the concurrent market conditions, the introduction of the tax has facilitated urban development. The structure of the tax and the devolution process that began in the '90s induced local municipalities to adopt less tight (accommodative) urban policies to offset budgetary needs. A more elastic urban policy reduces price volatility. However, its overall welfare effect is not clearly determined. Indeed, ceteris paribus, geographical areas with more elastic housing supply witness larger land consumption. The land use changes we witnessed in the last decades could be the combined effect of financial and fiscal aspects. If this is so, careful attention should be given to the issue of whether leaving urban planning and the power to levy property taxes under the same jurisdiction.

خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.