Between structures and norms: assessing tax increment financing for the Dutch spatial planning toolkit

被引：4

作者：

Root, Liz ^{[1
]}

van der Krabben, Erwin ^{[2
,3
]}

Spit, Tejo ^{[4
]}

机构：

[1] Radboud Univ Nijmegen, Geog Planning & Environm, Inst Management Res, Thomas van Aquinostr 3, NL-6500 HK Nijmegen, Netherlands

[2] Radboud Univ Nijmegen, Planning & Property Dev, Nijmegen, Netherlands

[3] Univ Ulster, Sch Built Environm, Real Estate, Newtownabbey BT37 0QB, Antrim, North Ireland

[4] Univ Utrecht, Fac Geosci, Urban & Reg Planning, NL-3584 CS Utrecht, Netherlands

来源：

TOWN PLANNING REVIEW | 2015年 / 86卷 / 03期

关键词：

spatial planning; tax increment financing; public infrastructure; public finance; area redevelopment;

D O I：

10.3828/tpr.2015.20

中图分类号：

TU98 [区域规划、城乡规划];

学科分类号：

0814 ; 082803 ; 0833 ;

摘要：

The aim of the paper is to assess the institutional (mis) fit of tax increment financing for the Dutch spatial planning financial toolkit. By applying an institutionally oriented assessment framework, we analyse the interconnectivity of Dutch municipal finance and spatial planning structures and practices. Empirical findings from the case study highlight several insights: 1) the application of tax increment financing (TIF) would be more constrained by socio-political than technical dimensions; 2) such an instrument may not achieve the policy goal of shifting financial risk away from local government given the corporatist characteristics of Dutch planning culture; and 3) despite apparent institutional space to consider alternative instruments, enduring norms tend to be resistant to change.

引用

页码：325 / 349

页数：25

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