Achieving Environmental Sustainability through Fiscal Policy
Critical Issues in Environmental Taxation series
Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor and Janet E. Milne
Chapter 8: Land Management and Local Taxation in Italy
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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