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Social and Behavioral Sciences Commons

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Comparative and Foreign Law

Georgia State University College of Law

2018

Development taxes

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Full-Text Articles in Social and Behavioral Sciences

Social Dimensions And Social Function Born In Latin America: Property Limits In The U.S. And The European Union Legal Systems, Wellington Migliari Jun 2018

Social Dimensions And Social Function Born In Latin America: Property Limits In The U.S. And The European Union Legal Systems, Wellington Migliari

Journal of Comparative Urban Law and Policy

This article is a comparative analysis of property systems and their social dimensions between the United States (U.S.) and the European Union (EU). Throughout the article, we show how the fees and development taxes applied in the U.S. refer to an ex ante rationale assumed by private owners to compensate communities for land transformation or environmental impacts, while inside the EU, the political consensus is responsible for the imposition of limits in ex post abuses of ownership. Either in public administrations, or in the Council of Ministers of the EU, the social function of property is better understood as a …