Territorial planning and tourism development tax

Claudio A.G. Piga

Research output: Contribution to journalArticlepeer-review

23 Citations (Scopus)


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
Issue number4
Publication statusPublished - 1 Oct 2003
Externally publishedYes


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