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 language | English |
|---|---|
| Pages (from-to) | 886-905 |
| Number of pages | 20 |
| Journal | Annals of Tourism Research |
| Volume | 30 |
| Issue number | 4 |
| DOIs | |
| Publication status | Published - 1 Oct 2003 |
| Externally published | Yes |
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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 journal › Article
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 -