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Fiscal arrangements and planning decisions in Italy, UK and The Netherlands
A comparative qualitative study on the impact of fiscal devolution to development decisions in the private and public sectors. The investigation presented in this report has looked at whether and how fiscal regimes and the financial instruments for raising revenues through policies and instruments for the capture of value in urban development inform planning and development decisions. The investigation has been contextualised in three European countries (the UK, the Netherlands and Italy), which display different fiscal traditions and different local fiscal arrangements with regard to the raising of revenues through urban development. The objective of this comparative approach was to “test” whether different degrees of fiscal autonomy manifest themselves in the design of regulations and in their use by local public sector planning and the development industry.
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