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Tax-based Mechanisms in Urban Regeneration: Dublin and Chicago Models

School of the Built Environment, University of Ulster at Jordanstown, Newtownabbey, County Antrim, BT37 OQB, Northern Ireland, ws.mcgreal{at}ulst.ac.uk

Jim Berry

School of the Built Environment, University of Ulster at Jordanstown, Newtownabbey, County Antrim, BT37 OQB, Northern Ireland, jn.berry{at}ulst.ac.uk

Greg Lloyd

School of Town and Regional Planning, University of Dundee, Dundee, DD1 4HT, UK, m.g.Lloyd{at}dimdee.ac.uk

John McCarthy

School of Town and Regional Planning, University of Dundee, Dundee, DD1 4HT, UK, j.p.mccarthy{at}dundee.ac.uk

The increasing interest in the potential use of fiscal incentives as a mechanism for stimulating urban renewal has been highlighted by a number of influential policy sources. This paper assesses the application and outcomes of tax-based incentives in urban regeneration, with particular focus upon the differing models represented by Dublin (Ireland) and Chicago (USA). Issues considered include utilisation of tax incentives, drawing-down of benefits, role of actor groups, ability to lever private-sector finance, impact on property market performance and wider economic influences. Conclusions advance the case for tax-based mechanisms as an instrument in the delivery of urban regeneration but stress the need for complementary structures to exploit fully the fiscal incentives.

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