Territorial planning and tourism development tax

Research output: Contribution to journalArticle

16 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)886-905
Number of pages20
JournalAnnals of Tourism Research
Volume30
Issue number4
DOIs
Publication statusPublished - 1 Oct 2003
Externally publishedYes

Fingerprint

territorial planning
tourism development
taxes
local government
Tourism
planning legislation
taxation
planning
ecotourism
conservation
efficiency
economic model
coast
legislation
economics
commitment
tax
land
Planning
Land taxation

Cite this

@article{8d4d86d8eb8144da8d08284dc4e6c2dd,
title = "Territorial planning and tourism development tax",
abstract = "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.",
keywords = "Game theory, Land usage, Sardinia, Sustainability",
author = "Piga, {Claudio A.G.}",
year = "2003",
month = "10",
day = "1",
doi = "10.1016/S0160-7383(03)00061-6",
language = "English",
volume = "30",
pages = "886--905",
journal = "Annals of Tourism Research",
issn = "0160-7383",
publisher = "Elsevier Limited",
number = "4",

}

Territorial planning and tourism development tax. / Piga, Claudio A.G.

In: Annals of Tourism Research, Vol. 30, No. 4, 01.10.2003, p. 886-905.

Research output: Contribution to journalArticle

TY - JOUR

T1 - Territorial planning and tourism development tax

AU - Piga, Claudio A.G.

PY - 2003/10/1

Y1 - 2003/10/1

N2 - 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.

AB - 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.

KW - Game theory

KW - Land usage

KW - Sardinia

KW - Sustainability

UR - http://www.scopus.com/inward/record.url?scp=0142248156&partnerID=8YFLogxK

U2 - 10.1016/S0160-7383(03)00061-6

DO - 10.1016/S0160-7383(03)00061-6

M3 - Article

VL - 30

SP - 886

EP - 905

JO - Annals of Tourism Research

JF - Annals of Tourism Research

SN - 0160-7383

IS - 4

ER -