Taxing land for urban containment: Reflections on a Dutch debate |
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Authors: | Willem K Korthals Altes |
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Institution: | Delft University of Technology, OTB Research Institute for Housing, Urban and Mobility Studies, Jaffalaan 9, NL 2628 BX Delft, Netherlands |
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Abstract: | Excessive land use regulations aimed at containing urban sprawl have been criticised, because they may overcompensate for the external effects of uncontrolled greenfield development and contribute to stagnation in house building. Taxes on building in green spaces may be an instrument for balancing urban growth and the protection of the landscape. This paper discusses development tax and puts it in the context of other planning instruments. It reviews a recent policy debate in the Netherlands relating to the introduction of an open space tax and the research into this tax. It also investigates the policy process, which resulted in the tax not being introduced. Finally, conclusions are drawn as to whether the taxation of development may be a useful instrument to complement other planning measures. |
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Keywords: | Development planning Taxation Urban sprawl Netherlands Open spaces |
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