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Rudiments of financial incentives for the economical and considerate exploitation of land

The study was set to create a profile of requirements for the reform proposal based on a deficit analysis of property tax, on which the reform proposals under discussion can be measured and based on which a new reform concept can possibly be created. Aside from the traditional property tax goals, environmental concerns for land use have been considered for the profile of requirements


As indicated by the analysis, the previous reform proposals have been unsatisfying in terms of environmental policy. Thus, the concept of land use tax was further developed. Aided by this tax concept incentives directed at space saving can be expected. However, the efficiency of the instrument is under the reservation that the tax was developed revenue-neutral. It is obvious, that the amount obtainable under the property tax conditions can at most randomly achieve environmental goals.

More importantly, however, is that the environmental reform of land taxes seems to remedy the current weaknesses with regard to the complex evaluation process and the structural inequalities of the outmoded assessed values and moreover uses the revenue to meet the environmental goals. These developments were feasible trough the land use tax.

Aside from a brief methodological introduction chapter, the research report includes a comprehensive analysis of the property tax. Subsequently a set of requirements was developed, based on which the previously discussed concepts were evaluated. It follows, that the existing reform concepts are only partially expected to contribute towards the environmental goals.

On this account, the land use tax was developed. This reform concept ultimately underwent an impact analysis that started with a revenue calculation for revenue-neutral designs. Additionally the loading effects and the incentives have been studied.
Auftraggeber The Federal Environment Agency
Bearbeiter Kilian Bizer, Prof. Dr. Joachim Lang
Status Completed
Ansätze für ökonomische Anreize zum sparsamen und schonenden Umgang mit Bodenflächen

Texte des Umweltbundesamtes, 22/00, Berlin, 2000.

Forschungsbericht 201 03 196, neu 296 15 196.

Kilian Bizer, Joachim Lang
UBA-Texte 21/00 (pdf, 2.7 MB)