【摘要】One of the main problems today in urban development is that of finding the necessary financial resources at a time of profound crisis of public; national and local finances. The argument put forward in this paper is that this is possible to a large extent through a rebalancing of the surplus values of urban transformation between the public and private sectors; in favour of the former. Cities—the large and medium-large ones with their international projection and their resources of knowledge and creativity;and those of smaller size with their cultural; relational and environmental resources assured; at least until the onset of the 2008 global crisis; the high; if not extremely high; profitability of urban transformation processes in the form of rents; capital gains and profits for potential entrepreneurs-developers. A more balanced distribution of thesesurplus values is not only possible but also highly desirable; and it is advocated by anumber of large international agencies and important research centres. In the paper;the legal and economic rationale for a taxation of land rents is presented; and a firstcomparative assessment of these fiscal policies is carried out with reference to someEuropean countries and to Italy in particular. In this last case; the distance with respect to more courageous international practices is underlined.

【文献来源】Camagni R.Annals of regional Science.2016（3）