A Methodological Approach for the Assessment of Potentially Buildable Land for Tax Purposes: The Italian Case Study
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Dan Andrews, 2010. "Real House Prices in OECD Countries: The Role of Demand Shocks and Structural and Policy Factors," OECD Economics Department Working Papers 831, OECD Publishing.
- (IFS), Institute for Fiscal Studies & Mirrlees, James (ed.), 2011. "Tax By Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553747.
- Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2011.
"Top Incomes in the Long Run of History,"
Journal of Economic Literature, American Economic Association, vol. 49(1), pages 3-71, March.
- Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2009. "Top Incomes in the Long Run of History," NBER Working Papers 15408, National Bureau of Economic Research, Inc.
- Anthony Atkinson & Thomas Piketty & Emmanuel Saez, 2011. "Top Incomes in the Long Run of History," Post-Print halshs-00754557, HAL.
- Anthony Atkinson & Thomas Piketty & Emmanuel Saez, 2011. "Top Incomes in the Long Run of History," PSE-Ecole d'économie de Paris (Postprint) halshs-00754557, HAL.
- Fabrizio Battisti & Orazio Campo, 2019. "A Methodology for Determining the Profitability Index of Real Estate Initiatives Involving Public–Private Partnerships. A Case Study: The Integrated Intervention Programs in Rome," Sustainability, MDPI, vol. 11(5), pages 1-22, March.
- Stefano Capolongo & Leopoldo Sdino & Marta Dell’Ovo & Rossella Moioli & Stefano Della Torre, 2019. "How to Assess Urban Regeneration Proposals by Considering Conflicting Values," Sustainability, MDPI, vol. 11(14), pages 1-15, July.
- Graziella Bertocchi, 2011.
"The Vanishing Bequest Tax: The Comparative Evolution Of Bequest Taxation In Historical Perspective,"
Economics and Politics, Wiley Blackwell, vol. 23(1), pages 107-131, March.
- Bertocchi, Graziella, 2007. "The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective," CEPR Discussion Papers 6115, C.E.P.R. Discussion Papers.
- Graziella Bertocchi, 2007. "The vanishing bequest tax. The Comparative Evolution of Bequest Taxation in Historical Perspective," Center for Economic Research (RECent) 005, University of Modena and Reggio E., Dept. of Economics "Marco Biagi".
- Bertocchi, Graziella, 2007. "The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective," IZA Discussion Papers 2578, Institute of Labor Economics (IZA).
- Luc Arrondel & André Masson, 2013.
"Taxing more (large) family bequests: why, when, where?,"
Working Papers
halshs-00834189, HAL.
- Luc Arrondel & André Masson, 2013. "Taxing more (large) family bequests: why, when, where?," PSE Working Papers halshs-00834189, HAL.
- Paola Profeta & Simona Scabrosetti & Stanley Winer, 2014.
"Wealth transfer taxation: an empirical investigation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 720-767, August.
- Paola Profeta & Simona Scabrosetti & Stanley L. Winer, 2014. "Wealth Transfer Taxation: An Empirical Investigation," Working papers 1, Società Italiana di Economia Pubblica.
- Ezio Micelli, 2014. "Cinque problemi intorno a perequazione, diritti edificatori e piani urbanistici," SCIENZE REGIONALI, FrancoAngeli Editore, vol. 2014(2), pages 9-27.
- Antonio Nesticò & Francesco Sica, 2017. "The sustainability of urban renewal projects: a model for economic multi-criteria analysis," Journal of Property Investment & Finance, Emerald Group Publishing Limited, vol. 35(4), pages 397-409, July.
- Kneller, Richard & Bleaney, Michael F. & Gemmell, Norman, 1999. "Fiscal policy and growth: evidence from OECD countries," Journal of Public Economics, Elsevier, vol. 74(2), pages 171-190, November.
- Maria Bostenaru Dan, 2018. "Decision Making Based on Benefit-Costs Analysis: Costs of Preventive Retrofit versus Costs of Repair after Earthquake Hazards," Sustainability, MDPI, vol. 10(5), pages 1-26, May.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Enrico Fattinnanzi & Giovanna Acampa & Fabrizio Battisti & Orazio Campo & Fabiana Forte, 2020. "Applying the Depreciated Replacement Cost Method When Assessing the Market Value of Public Property Lacking Comparables and Income Data," Sustainability, MDPI, vol. 12(21), pages 1-22, October.
- Fabrizio Battisti & Carlo Pisano, 2022. "Common Property in Italy. Unresolved Issues and an Appraisal Approach: Towards a Definition of Environmental-Economic Civic Value," Land, MDPI, vol. 11(11), pages 1-21, October.
- Małgorzata Dudzińska & Barbara Prus & Radosław Cellmer & Stanisław Bacior & Katarzyna Kocur-Bera & Anna Klimach & Agnieszka Trystuła, 2020. "The Impact of Flood Risk on the Activity of the Residential Land Market in a Polish Cultural Heritage Town," Sustainability, MDPI, vol. 12(23), pages 1-18, December.
- Bhanage Vinayak & Han Soo Lee & Shirishkumar Gedem, 2021. "Prediction of Land Use and Land Cover Changes in Mumbai City, India, Using Remote Sensing Data and a Multilayer Perceptron Neural Network-Based Markov Chain Model," Sustainability, MDPI, vol. 13(2), pages 1-22, January.
- Fabrizio Battisti & Orazio Campo, 2021. "The Assessment of Density Bonus in Building Renovation Interventions. The Case of the City of Florence in Italy," Land, MDPI, vol. 10(12), pages 1-21, December.
- Fabrizio Battisti, 2023. "SDGs and ESG Criteria in Housing: Defining Local Evaluation Criteria and Indicators for Verifying Project Sustainability Using Florence Metropolitan Area as a Case Study," Sustainability, MDPI, vol. 15(12), pages 1-37, June.
- Daikun Wang & Victor Jing Li & Huayi Yu, 2020. "Mass Appraisal Modeling of Real Estate in Urban Centers by Geographically and Temporally Weighted Regression: A Case Study of Beijing’s Core Area," Land, MDPI, vol. 9(5), pages 1-18, May.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Paola Profeta & Simona Scabrosetti & Stanley Winer, 2014.
"Wealth transfer taxation: an empirical investigation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 720-767, August.
- Paola Profeta & Simona Scabrosetti & Stanley L. Winer, 2014. "Wealth Transfer Taxation: An Empirical Investigation," Working papers 1, Società Italiana di Economia Pubblica.
- European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
- Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014.
"Optimal Taxation, Inequality and Top Incomes,"
IZA Discussion Papers
8275, Institute of Labor Economics (IZA).
- Yuri Andrienko & Patricia Apps & Ray Rees, 2014. "Optimal Taxation, Inequality and Top Incomes," CEPR Discussion Papers 690, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
- Yuri Andrienko & Patricia Apps & Ray Rees, 2016.
"Optimal taxation and top incomes,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(6), pages 981-1003, December.
- Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2016. "Optimal taxation and top incomes," Munich Reprints in Economics 43529, University of Munich, Department of Economics.
- Kudła Janusz & Woźniak Rafał & Walczyk Konrad & Dudek Maciej & Kruszewski Robert, 2023. "Determinants of inheritance and gifts taxation in the European Union," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(3), pages 225-242, September.
- Santiago Acosta-Ormaechea & Atsuyoshi Morozumi, 2021. "The value-added tax and growth: design matters," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1211-1241, October.
- Thomas Piketty & Emmanuel Saez, 2012.
"Optimal Labor Income Taxation,"
NBER Working Papers
18521, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez, 2013. "Optimal Labor Income Taxation," Post-Print halshs-00847245, HAL.
- Thomas Piketty & Emmanuel Saez, 2013. "Optimal Labor Income Taxation," PSE-Ecole d'économie de Paris (Postprint) halshs-00847245, HAL.
- Marcon, Giulio, 2021. "La ricchezza in Italia Rapporto di ricerca [Wealth in Italy. Research Report]," MPRA Paper 107809, University Library of Munich, Germany.
- Sanjeev Gupta & João Tovar Jalles, 2020.
"Tax Revenue Reforms and Income Distribution in Developing Countries,"
Working Papers REM
2020/0137, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- Maryam Akmal & Sanjeev Gupta & João Tovar Jalles, 2020. "Tax Revenue Reforms and Income Distribution in Developing Countries," Policy Papers 175b, Center for Global Development.
- Bas Jacobs, 2013.
"From Optimal Tax Theory to Applied Tax Policy,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
- Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
- Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017. "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers 1447, OECD Publishing.
- Henrekson, Magnus & Stenkula, Mikael, 2015. "Swedish Taxation since 1862: An Overview," Working Paper Series 1052, Research Institute of Industrial Economics, revised 10 Sep 2015.
- Figari, Francesco & Paulus, Alari & Sutherland, Holly & Tsakloglou, Panos & Verbist, Gerlinde & Zantomio, Francesca, 2012.
"Taxing Home Ownership: Distributional Effects of Including Net Imputed Rent in Taxable Income,"
IZA Discussion Papers
6493, Institute of Labor Economics (IZA).
- Panos Tsakloglou & Francesco Figari & Alari Paulus & Holly Sutherland & Gerlinde Verbist & Francesca Zantomio, 2014. "Taxing home ownership: distributional effects of including net imputed rent in taxable income," EcoMod2014 7474, EcoMod.
- Francesco Figari & Alari Paulus & Holly Sutherland & Panos Tsakloglou & Gerlinde Verbist & Francesca Zantomio, 2012. "Taxing home ownership: distributional effects of including net imputed rent in taxable income," DEOS Working Papers 1209, Athens University of Economics and Business.
- Tsakloglou, Panos & Figari, Francesco & Verbist, Gerlinde & Paulus, Alari & Zantomio, Francesca & Sutherland, Holly, 2012. "Taxing home ownership: distributional effects of including net imputed rent in taxable income," EUROMOD Working Papers EM4/12, EUROMOD at the Institute for Social and Economic Research.
- Panos Tsakloglou & Francesco Figari & Alari Paulus & Holly Sutherland & Gerlinde Verbist & Francesca Zantomio, 2012. "Taxing home ownership: distributional effects of including net imputed rent in taxable income," EcoMod2012 4323, EcoMod.
- Marco Trisciuoglio & Michela Barosio & Ana Ricchiardi & Zeynep Tulumen & Martina Crapolicchio & Rossella Gugliotta, 2021. "Transitional Morphologies and Urban Forms: Generation and Regeneration Processes—An Agenda," Sustainability, MDPI, vol. 13(11), pages 1-19, June.
- Mr. Luc Eyraud, 2014. "Reforming Capital Taxation in Italy," IMF Working Papers 2014/006, International Monetary Fund.
- Francesc Trillas, 2013. "Book Review of The Darwin Economy. Liberty, Competition and the Common Good," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 11(2), pages 277-281, June.
- Paddy Carter & Alex Cobham, 2016. "Are taxes good for your health?," WIDER Working Paper Series wp-2016-171, World Institute for Development Economic Research (UNU-WIDER).
- Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.
- Anne-Marie Brook, 2014. "Options to Narrow New Zealand’s Saving – Investment Imbalance," Treasury Working Paper Series 14/17, New Zealand Treasury.
More about this item
Keywords
land taxation; appraisal; buildable land; real estate; transformation value; market value;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jlands:v:9:y:2020:i:1:p:8-:d:303925. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.