Environmental Taxation and Climate Change

Environmental Taxation and Climate Change

Achieving Environmental Sustainability through Fiscal Policy

Critical Issues in Environmental Taxation series

Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor and Janet E. Milne

Containing an authoritative set of original essays, Environmental Taxation and Climate Change provides fresh insights and analysis on how environmental sustainability can be achieved through fiscal policy. Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioural strategies, as well as many other relevant topics.

Chapter 8: Land Management and Local Taxation in Italy

Giorgio Panella, Andrea Zatti and Fiorenza Carraro

Subjects: economics and finance, environmental economics, environment, climate change, environmental economics, environmental law, law - academic, environmental law

Extract

Giorgio Panella, Andrea Zatti and Fiorenza Carraro 1. INTRODUCTION The phenomenon of land consumption by urbanization has been growing increasingly in the last decades. Urbanization competes with agriculture for land use and prompts for the occupation of marginal lands, sometimes even those unsuitable for settlement.1 This trend is spread all over several countries and poses serious problems (EEA, 2006). Soil depletion, environmental externalities and the provision of local public goods have pushed public authorities to intervene through different distributive instruments. The traditional solution to these kinds of problems has always been found in making local communities pay the costs involved in the provision of public goods through taxes (Brueckner, 1997). Most recent directions suggest linking the tax to the matter under discussion: the environmental externality or the urbanization costs. Therefore, traditional instruments such as zoning or urban planning have been coped with by using economic measures such as urbanization charges or construction fees. The coexistence of instruments and measures different in nature and function has sometimes raised the question of policy overlapping. In fact, it has been argued whether or not the use of quantitative regulations (zoning), on the one side, and the employment of fiscal instruments, on the other, creates an excessive regulation, with the result of neutralizing the beneficial effect of the first kind of measures. To date, national and international experiences support the idea that the two kinds of instruments can jointly function properly, given that they pursue different aims. Zoning normally represents the most ef...

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