Journal title ARCHIVIO DI STUDI URBANI E REGIONALI
Author/s Enzo Falco, Alessandro Boca
Publishing Year 2017 Issue 2017/120 Language Italian
Pages 22 P. 99-120 File size 119 KB
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The paper offers a historical review of planning and fiscal measures introduced in Italy regarding the question of betterment value. Every spatial intervention causes an impact on the land and on its value, and the ability of public authorities to regulate the matter becomes therefore important for both planning practice and civil society. By means of betterment value recapture, in fact, local authorities can make private actors contribute to the realization and maintenance of the urban public space.
Keywords: Land value recapture; urban planning; tax system; equalisation; betterment value
Enzo Falco, Alessandro Boca, Strumenti urbanistici e fiscali per il recupero degli incrementi di valore immobiliare: una lettura storica del caso italiano in "ARCHIVIO DI STUDI URBANI E REGIONALI" 120/2017, pp 99-120, DOI: 10.3280/ASUR2017-120005