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Taxation, Fiscal Redistribution, and Local Land Use Regulation

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  • Thiess Buettner

Abstract

This article explores the role of fiscal institutions for local land use. It argues that tax-base mobility results in an incentive to expand commercial and residential land use, which is mitigated by fiscal redistribution. These predictions are investigated empirically using a data set of German municipalities. To identify differences in the exposure to fiscal redistribution, I exploit institutional characteristics of fiscal equalization grants using a regression-discontinuity analysis. The results support the role of fiscal incentives for local land use regulation, as commercial and residential land use is expanded much faster, and agricultural land use declines more rapidly in municipalities exempted from fiscal redistribution.

Suggested Citation

  • Thiess Buettner, 2023. "Taxation, Fiscal Redistribution, and Local Land Use Regulation," Land Economics, University of Wisconsin Press, vol. 99(4), pages 573-593.
    • Handle: RePEc:uwp:landec:v:99:y:2023:i:4:p:573-593
    Note: DOI: https://doi.org/10.3368/le.99.4.072222-0059R
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    File URL: http://le.uwpress.org/cgi/reprint/99/4/573
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    Cited by:

    1. Elisabeth Arnold & Katharina Falkner & Margit Schratzenstaller & Franz Sinabell, 2023. "Auswirkungen des Flächenverbrauchs für die Versorgungssicherheit und steuerliche Instrumente zu dessen Eindämmung," WIFO Studies, WIFO, number 71122, April.

    More about this item

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • R52 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Land Use and Other Regulations

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