TY - JOUR T1 - Taxation, Fiscal Redistribution and Local Land Use Regulation JF - Land Economics JO - Land Econ DO - 10.3368/le.99.4.072222-0059R SP - 072222-0059R AU - Thiess Buettner Y1 - 2023/04/21 UR - http://le.uwpress.org/content/early/2023/04/13/le.99.4.072222-0059R.abstract N2 - This paper explores the role of fiscal institutions for local land use. It argues that tax-base mobility results in an incentive to expand commercial and residential land use, which is mitigated by fiscal redistribution. These predictions are investigated empirically using a dataset of German municipalities. To identify differences in the exposure to fiscal redistribution, I exploit institutional characteristics of fiscal-equalization grants using a regression-discontinuity analysis. The results support the role of fiscal incentives for local land-use regulation, as commercial and residential land use is expanded much faster, and agricultural land use declines more rapidly in municipalities exempted from fiscal redistribution. ER -