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Please use this identifier to cite or link to this item: https://dspace.lboro.ac.uk/2134/2054

Title: Territorial planning and tourism development tax
Authors: Piga, Claudio
Issue Date: 2003
Publisher: © Pergamon
Citation: PIGA, C., 2003. Territorial planning and tourism development tax. Annals of tourism research, 30(4), pp.886-905
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.
Description: This is Restricted Access. The article was published in the journal, Annals of tourism research [© Pergamon] and is available at: http://www.sciencedirect.com/science/journal/01607383.
URI: https://dspace.lboro.ac.uk/2134/2054
ISSN: 0160-7383
Appears in Collections:Closed Access (Economics)

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