The increasing level of non-compliance with payment demands for local property taxes by Malaysian local authority taxpayers over the past decade has given rise to the need to study the efficiency and productivity of the tax administration system a high priority. This important and sensitive issue has not been given the attention that it deserves. Little empirical research on the administration of, and voluntary compliance in, the Malaysian local taxation system been undertaken and this has shaped the motivation for this study, which represents the first detailed analysis of these issues. Studies on taxpayer compliance behaviour primarily centre on the income tax system and are mainly based on two models. Firstly, the financial self-interest model and secondly, a model that not only includes economic variables, but also other variables such as demographic, noncompliance opportunities, attitudes and perceptions of taxpayers and the structure of the tax system. The model designed in this work builds on this latter concept to include two further variables - namely quality of service and financial information. Two aspects of 'assessment tax 1 collection in Malaysian local authorities are explored in detail. These are, the efficiency and productivity of the assessment tax administration system, and assessment taxpayer compliance behaviour in a sample of Malaysian local authorities. The results of this study indicate that there is a significant difference in terms of the efficiency and productivity of the assessment tax administrative systems between local authorities. The study demonstrates that authorities with high collection performance are more efficient and productive when compared to authorities with medium and low tax collection performances. In general, many of the factors identified with efficiency and effectiveness of the assessment tax administration are consistent with the attributes found in the income tax system. In addition, new factors associated with a high-commitment work system approach (Beer ef a/., (1984) and Walton (1985)) are used in the study to explain the performance of local authorities with high tax collection rates. No previous study has combined all aspects of the above variables in investigating the efficiency and productivity of local tax administration systems. The findings support the model of taxpayer compliance behaviour designed in this work. These indicate that taxpayers in local authorities with high tax collection performance have positive perceptions towards the items listed in the model. In addition, importantly, the majority of the respondents to this study perceived that the presence of financial information might influence their compliance behaviour toward assessment tax. This research has revealed that the attributes of local authorities with high collection performance correspond to earlier studies based on income tax systems. In addition, however, the findings highlight the importance of such factors as the quality of service delivery to taxpayers and work system design in motivating employees to collect local tax revenues. Furthermore, it provides strategic information to all parties involved in the local taxation collection process, especially those local authorities, which are currently confronted with high levels of uncollected assessment tax revenue. Specifically the research has significant implications for the role of government in Malaysia (especially state government) in monitoring assessment tax systems, the work of local authorities and implications for taxpayers' voluntary compliance behaviour. This work is expected to make a significant contribution towards building a unified efficient theory of local taxpayer compliance.

abstract: Sustainable development in an American context implies an ongoing shift from quantitative growth in energy, resource, and land use to the qualitative development of social-ecological systems, human capital, and dense, vibrant built environments. Sustainable urban development theory emphasizes locally and bioregionally emplaced economic development where the relationships between people, localities, products, and capital are tangible to and controllable by local stakeholders. Critical theory provides a mature understanding of the political economy of land development in capitalist economies, representing a crucial bridge between urban sustainability's infill development goals and the contemporary realities of the development industry. Since its inception, Phoenix, Arizona has exemplified the quantitative growth paradigm, and recurring instances of land speculation, non-local capital investment, and growth-based public policy have stymied local, tangible control over development from Phoenix's territorial history to modern attempts at downtown revitalization. Utilizing property ownership and sales data as well as interviews with development industry stakeholders, the political economy of infill land development in downtown Phoenix during the mid-2000s boom-and-bust cycle is analyzed. Data indicate that non-local property ownership has risen significantly over the past 20 years and rent-seeking land speculation has been a significant barrier to infill development. Many speculative strategies monopolize the publicly created value inherent in zoning entitlements, tax incentives and property assessment, indicating that political and policy reforms targeted at a variety of governance levels are crucial for achieving the sustainable development of urban land. Policy solutions include reforming the interconnected system of property sales, value assessment, and taxation to emphasize property use values; replacing existing tax incentives with tax increment financing and community development benefit agreements; regulating vacant land ownership and deed transfers; and encouraging innovative private development and tenure models like generative construction and community land trusts. / Dissertation/Thesis / Ph.D. Sustainability 2013

Le système fiscal local direct français a connu, au cours de ces dernières années, des bouleversements notoires. La taxe professionnelle, qui autrefois constituait la principale source de revenus des communes, après avoir été plusieurs fois l'objet de réformes ou de tentatives de réformes, a été finalement supprimée et remplacée (Loi de Finances pour 2010) par de nouvelles impositions (CET, IFER…). Quant à la taxe d'habitation, elle a, depuis 2000, quasiment perdu de sa pertinence et sa crédibilité comme mode d'imposition à l'échelle locale. Aujourd'hui, l'intérêt pour les collectivités locales, en général, et les communes, en particulier semble, sans doute, se porter sur le foncier bâti, qui n'est rien d'autre que la troisième taxe qui complète le tableau des principaux impôts directs locaux français. La taxe foncière sur les propriétés bâties, grâce aux nombreuses qualités (techniques, juridiques, urbanistiques, économico-spatiales) qu'elle présente en matière d'imposition locale, semble offrir plusieurs possibilités de développement aux communes. En effet, la taxe foncière sur les propriétés bâties rentre dans la catégorie des impôts dits « fonciers » qui sont considérés, par plusieurs auteurs (universitaires, élus locaux, élus nationaux, organisations internationales telles que l'OCDE), comme de bons impôts, voire comme des impôts optimaux. Aussi, la taxe foncière sur les propriétés bâties est un impôt qui peut bien prêter, surtout dans le long et le moyen terme, à des politiques de développement local, d'autant que ses bases, touchant à la fois les ménages et les entreprises, semblent être prêtes pour ces enjeux autour desquels se définissent aujourd'hui les stratégies (économiques et spatiales) de développement territorial : politique de logement (ZAC habitat), politique de développement économique (commerces, bureaux, services, activités industrielles ou entreposage, etc.), étalement urbain, densification urbaine / The French local tax system has been live, over the last few years, notable changes. Business tax, which once was the main source of income of Communes, after being repeatedly subjected to reforms or attempts at reform, was finally removed and replaced (Finance Act 2010) by new taxes (TEC, IFER…). As for the Local residence tax, it has since 2000, almost lost its relevance and credibility as a form of taxation at the local level. Today, interest in local government, in general, and the Communes, in particular, seems no doubt be focused on the Property tax on buildings, which is nothing other than the third tax which complete the picture of French major local direct tax. Property tax on buildings, thanks to the many qualities that it has in terms of local taxation (technical, legal, urban planning, economic and spatial), seems to offer more development opportunities to the Communes. Indeed, the property tax on buildings falls into the category of taxes known as “land taxes” that are considered by several authors (academics, local councillors, national politicians, international organizations such as OECD) as good taxes or optimal taxes. Also, Property tax on buildings is a tax that can pay well, especially as its bases, affecting both households and businesses, seem to be ready for these challenges around which define, today, the territorial development strategies (economic and spatial): housing policies, economic development policies (shops, offices, storage, etc.), urban sprawl, urban densification

L’entrée en vigueur du code général de la propriété des personnes publiques le 26 avril 2006 a profondément modifié la perception du patrimoine des collectivités territoriales. Le code permet, d’une part, de consacrer le statut de propriétaire de l’ensemble des collectivités territoriales et, d’autre part, de resserrer le périmètre de leur patrimoine relevant du régime de la domanialité publique. Les critères d’identification du domaine public immobilier tendent à limiter les possibilités d’extension de son champ d’application tandis que la création d’une nouvelle définition du domaine public mobilier vise à restreindre l’application des règles de la domanialité publique aux seuls biens présentant un intérêt public culturel. L’identification du patrimoine local souffre cependant toujours d’imperfections. En raison de la technique de codification à droit non constant, les modifications apportées par le code doivent désormais s’analyser à travers une jurisprudence souvent hésitante dans son application des nouveaux critères. Les règles relatives à l’application temporelle du code reportent pour l’instant sa mise en œuvre et le juge tente parfois maladroitement de combler le vide. Et si la codification a réussi à consacrer le statut de propriétaire des collectivités territoriales, la maîtrise in fine de leur patrimoine relève toujours de l’Etat, propriétaire éminent. / The perception of local authorities assets has been significantly changed by the entry into force of the general Code on public property on 26 April 2006. The code sanctions the local ownership status and tighten the criteria of the public domain. The possibilities of extending the scope of the public domain tend to be tighten by those criteria, while a new definition of movable property limits the application of public domain's law to cultural interest goods. However, the identification of local heritage continues suffering from several defects. The specificities of this “non-constant” codification means that all the code's innovations have to be analysed through the jurispridence which is still hesitant with the new criteria. The rules relating to the temporary application of the code postpone his setting-up.and the judge often makes incovenient decisions. Lastly, even if the codification succed in sanctioning the ownership status of local authorities, the general control of territorial authorities ownership is still coming within the competency of the State.

The diploma thesis is focused on property taxes in the Czech Republic and Ireland. The first part is aimed at tax theory and history of the property taxes. The next part describes current tax legislation for property taxes in both states. The main aim of this work is to compare the property taxes in the Czech Republic and Ireland and formulate the conclusion with particular property taxes applied in the Czech Republic. This problem is treated in the last chapter.

Die Stadtentwicklungspolitik in Deutschland formuliert aufgrund veränderter Rahmenbedingungen wie dem demografischen Wandel, der Globalisierung der Wirtschaftsbeziehungen oder auch veränderter öffentlicher Finanzen, die normative Idee, Stadtquartiere durch eine intensivere Beteiligung privater Akteure zu entwickeln. Bisherige Versuche der Städtebauförderung die Einbindung privater Kleineigentümer in quartiersbezogene Handlungsansätze zu stimulieren zeigen, dass dies bislang nur unzureichend gelingt. Auf rationalen Handlungslogiken basierende Theorien sprechen im Zusammenhang der privaten Erstellung öffentlicher Güter sogar von „Marktversagen“. Und trotzdem existieren bereits erste Eigentümerstandortgemeinschaften (ESG) in Deutschland. Was ermöglichte dieses private Engagement? Angesichts fehlender empirischer Daten über freiwilliges kollektives Handeln privater Eigentümer in der Quartiers-entwicklung, geht die vorliegende Dissertation der Frage nach, welche Faktoren die Entstehung von ESG bestimmen und die institutionelle Struktur von ESG charakterisieren. Zur Beantwortung der Forschungsfrage wurde ein vergleichendes Fallstudiendesign mit ESG in Dortmund, Essen und Görlitz gewählt. Die Ergebnisse der Dissertation verdeutlichen, dass ESG als abhängige Variable sowohl durch die individuellen Interessen bzw. Handlungsstrategien der Immobilieneigentümer bei der Bewirtschaftung ihrer Immobilien, als auch durch den Steuerungsanspruch staatlicher Akteure in der Quartiersentwicklung bestimmt werden. Die Autorin leitet die individuellen und kollektiven Handlungsstrategien der Akteure her und setzt sich mit der individuellen Motivation zum Handeln auseinander. Zusätzlich werden grundlegende institutionelle Merkmale von ESG und ihre Eigenheit als Urban Governance-Ansatz diskutiert. Aus den als Hypothesen formulierten Ergebnissen werden abschließend Schlussfolgerungen für die Praxis sowie der weitere Forschungsbedarf abgeleitet. / This PhD thesis deals with a concept of urban development which is at present in a pilot phase in Germany, the Local Property Owner Partnership (LoPOP). These are characterized by a voluntary collective development of the quarter at the initiative of the property owners. The demographic, economic and social structures lead to spatially differentiated changes which induce complex problems in urban development. Among others, this may result in a notable increase of vacant flats, an increasing demand for low-barrier flats or in investment backlogs of the public infrastructure. A large part of the up-coming investment tasks concerns private property and requires action by private property owners, e.g. in the development of living space. Attempts to activate proprietors via urban development funding have shown minor success up to now. Current urban development policy formulates the idea to reach a positive development of structurally weak quarters by a more intensified participation of private actors in collective approaches. In view of the missing of empirical data on voluntary action by private proprietors in the urban development, the PhD thesis investigates which factors determine the establishment of Local Property Owner Partnerships and characterize their institutional structure. Due to the small number of existing LoPOPs in Germany as well as to the limited number of scientific publications dealing with this subject, a comparative case study design was chosen. Fifty-six partially structured interviews were held in three heterogeneously distinctive LoPOPs in Dortmund, Essen and Görlitz. The transcribed interview data were processed by means of reconstructive content analyses and the results were formulated as hypotheses. The results of the thesis show that the subject of examination, LoPOPs, can be discussed with respect to actor-related and institutional theories as well as governance approaches. LoPOPs are defined as a dependent variable with respect to the individual interests and strategies of action of the property owners concerning their real estate management as well as to the governance requirements of state actors concerning the development of the quarter. Thereby, it has become apparent that one should make a distinction between the strategies of action of the state and the private actors. Both groups show three basic types of action strategies which have constructional and social as well as structural impacts on the quarter. The individual strategies of action of the proprietors are invest, wait and exit. With regard to the quarter, the municipal actors have the strategies develop, wait or retract at their disposal. Moreover, the data analyses discovered a path dependency between the individual management strategies of the proprietors and their action in the collective situation. The actors who are focusing on wait or on exit play the role of free riders. With regard to the proprietors who are willing to invest, three collective strategies of action may be noted: wait, individual effort and cooperation. As a central motive for choosing the collective strategy of action cooperation and, thus for commitment to participating in the LoPOP, the reduction of uncertainty could be identified. According to this, the preparedness for cooperation depends on the intensity of uncertainty in the management of the property and, thus, also on the degree of being affected by the above mentioned structural change. Whether the LoPOP is a suitable tool for the elimination of this uncertainty is closely connected with its institutional structure. LoPOPs are - taking into account the specific constellation of actors - characterized by high transaction costs, due to the low legal and social possibilities for sanctions. Therefore, a clear value of the projects and the common standards of the actors are all the more necessary for success. LoPOPs deal with the development of quarters and produce, as a private initiative, also public goods. This establishes the public interest in their development. The results of the thesis show that, due to the constellation of actors, interests and themes in voluntary LoPOPs, the state actors concentrate on the interaction form of the horizontal coordination. Therefore, LoPOPs can be referred to as a form of Urban Governance. Moreover, it becomes obvious that, when the mission statement of a voluntary, informal and private network of small proprietors shall be realised, on the one hand free riders cannot be avoided, on the other hand the public authorities are indispensable providing consulting and financial support. In comparison with traditional approaches of urban development funding, LoPOPs, as collective development approaches, need an intensive involvement of local actors in addition to the thematic debate during their preparation. The thesis terminates with conclusions for practice as well as needs for further research drawn from the generated hypotheses. The needs for further research refer inter alia to the evaluation of effects of the LoPOPs; the analysis of learning processes among the groups of actors in the development process and in the verification of the generated hypotheses in this work.

This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.

Die Stadtentwicklungspolitik in Deutschland formuliert aufgrund veränderter Rahmenbedingungen wie dem demografischen Wandel, der Globalisierung der Wirtschaftsbeziehungen oder auch veränderter öffentlicher Finanzen, die normative Idee, Stadtquartiere durch eine intensivere Beteiligung privater Akteure zu entwickeln. Bisherige Versuche der Städtebauförderung die Einbindung privater Kleineigentümer in quartiersbezogene Handlungsansätze zu stimulieren zeigen, dass dies bislang nur unzureichend gelingt. Auf rationalen Handlungslogiken basierende Theorien sprechen im Zusammenhang der privaten Erstellung öffentlicher Güter sogar von „Marktversagen“. Und trotzdem existieren bereits erste Eigentümerstandortgemeinschaften (ESG) in Deutschland. Was ermöglichte dieses private Engagement? Angesichts fehlender empirischer Daten über freiwilliges kollektives Handeln privater Eigentümer in der Quartiers-entwicklung, geht die vorliegende Dissertation der Frage nach, welche Faktoren die Entstehung von ESG bestimmen und die institutionelle Struktur von ESG charakterisieren. Zur Beantwortung der Forschungsfrage wurde ein vergleichendes Fallstudiendesign mit ESG in Dortmund, Essen und Görlitz gewählt. Die Ergebnisse der Dissertation verdeutlichen, dass ESG als abhängige Variable sowohl durch die individuellen Interessen bzw. Handlungsstrategien der Immobilieneigentümer bei der Bewirtschaftung ihrer Immobilien, als auch durch den Steuerungsanspruch staatlicher Akteure in der Quartiersentwicklung bestimmt werden. Die Autorin leitet die individuellen und kollektiven Handlungsstrategien der Akteure her und setzt sich mit der individuellen Motivation zum Handeln auseinander. Zusätzlich werden grundlegende institutionelle Merkmale von ESG und ihre Eigenheit als Urban Governance-Ansatz diskutiert. Aus den als Hypothesen formulierten Ergebnissen werden abschließend Schlussfolgerungen für die Praxis sowie der weitere Forschungsbedarf abgeleitet.:A Einleitung.............................................................................................................23 1 Hintergrund und Problemstellung.....................................................................25 1.1 Städte im Wandel der Zeit...........................................................................25 1.2 Die Städtebauförderung im Wandel der Zeit...............................................33 2 Gegenstand und Zielstellung der Untersuchung................................................37 2.1 Gegenstand der Untersuchung...................................................................37 2.2 Ziel und Fragestellung der Untersuchung....................................................42 3 Aufbau der Arbeit.............................................................................................45 4 Grenzen der Arbeit...........................................................................................49 B Kollektives Handeln – theoretische Einordnung der zentralen Problematik...........51 1 Über die individuelle Herausforderung, kollektiv zu handeln.............................53 1.1 Zum Charakter des Kollektivgutes...............................................................54 1.2 Kollektives Handeln als rationales Handeln..................................................56 1.3 Kollektives Handeln als soziales Handeln.....................................................60 1.4 Zwischenfazit..............................................................................................65 2 Über die Befähigung zum kollektiven Handeln mittels Institutionen..................67 2.1 Verwendung des Begriffs und Entstehung von Institutionen........................67 2.2 Einflussfaktoren bei der Entstehung von Institutionen.................................72 2.3 Typen von Institutionen und ihre Interaktionsformen..................................78 2.4 Charakter von Institutionen und ihre Wirkungen.........................................84 2.5 Zwischenfazit..............................................................................................87 3 Kollektives Handeln als Koordinations- und Kooperationsaufgabe des Staates...91 3.1 Das Verhältnis zwischen staatlichen und privaten Akteuren.........................91 3.2 Von Planung über Steuerung zu Governance..............................................94 3.3 Wandel im Planungsverständnis in der Stadtentwicklung..........................101 3.4 Zwischenfazit............................................................................................108 C Herangehensweise und Methodik .....................................................................111 1 Wahl des Forschungsdesigns...........................................................................113 2 Auswahl und Erhebung der Daten..................................................................117 2.1 Auswahl der Fallstudien ...........................................................................117 2.2 Auswahl der Interviewpartner ..................................................................121 2.3 Erhebung der Daten..................................................................................124 2.4 Wahl der Interviewart und Durchführung der Interviews...........................126 3 Auswertung der Daten....................................................................................129 3.1 Erkenntnistheoretische Grundannahmen...................................................129 3.2 Prozess der Analyse..................................................................................130 3.3 Generierungen der Hypothesen................................................................135 D Einführung in Eigentümerstandortgemeinschaften (ESG) in Deutschland und die Fallstudien ...137 1 Eigentümerstandortgemeinschaften in Deutschland........................................139 1.1 Anlass für Eigentümerstandortgemeinschaften in Deutschland..................139 1.2 Entwicklungsstand von ESG in Deutschland .............................................140 1.3 ESG als Regelungstatbestand der Bundesgesetzgebung............................143 1.4 ESG als ExWoSt-Forschungsfeld................................................................145 2 Fallstudie ESG Brunnenstraßenviertel in Dortmund .........................................149 2.1 Strukturdaten der Stadt Dortmund............................................................149 2.2 Strukturdaten des ESG-Standortes............................................................151 2.3 Entstehung, Akteure und Inhalte der ESG.................................................155 2.4 Handlungsmotive und -strategien der Beteiligten......................................157 2.5 Institutionelle Merkmale der ESG..............................................................161 3 Fallstudie ESG Vogelheim in Essen ..................................................................163 3.1 Strukturdaten der Stadt Essen...................................................................163 3.2 Strukturdaten des ESG-Standortes............................................................167 3.3 Entstehung, Akteure und Inhalte der ESG.................................................169 3.4 Handlungsmotive und -strategien der Beteiligten......................................170 3.5 Institutionelle Merkmale der ESG..............................................................172 4 Fallstudie ESG Gründerzeitquartier in Görlitz ..................................................175 4.1 Strukturdaten der Stadt Görlitz.................................................................175 4.2 Strukturdaten des ESG-Standortes............................................................180 4.3 Entstehung, Akteure und Inhalte der ESG.................................................184 4.4 Handlungsmotive und -strategien der Beteiligten......................................186 4.5 Institutionelle Merkmale der ESG..............................................................188 E Vergleichende Analyse der Daten und Generierung übergreifender Aussagen zu ESG…...191 1 Zwischen Idealisten und Rationalisten: Akteursgruppen und Rollenbilder........193 1.1 Die Akteursgruppen in ESG.......................................................................193 1.2 Rollenbilder der Akteure und ihre Rolle in der ESG....................................199 2 Zwischen öffentlich und privat: Themen und Projekte der ESG........................205 2.1 Zur Wahrnehmung der Handlungssituation .............................................205 2.2 Projekte der ESG.......................................................................................209 3 Investition versus Exit: Handlungsstrategien der Akteure.................................215 3.1 Handlungsoptionen der Eigentümer bzgl. der Immobilie...........................215 3.2 Handlungsoptionen der Eigentümer bzgl. der ESG....................................222 3.3 Handlungsoptionen der öffentlichen Hand................................................226 3.4 Zusammenspiel und Pfadabhängigkeit in der Strategiewahl .....................229 4 Zwischen Unsicherheit und Sicherung: Motivation der Immobilieneigentümer.239 4.1 Reduzierung von Unsicherheit als übergeordnetes Motiv..........................240 4.2 Steigerung von Macht und Einfluss durch ESG..........................................243 4.3 Monetäre Vorteile durch ESG....................................................................246 4.4 Lösung eines Sachproblems durch ESG....................................................249 4.5 Der Einfluss von Kontextbedingungen auf die Entstehung von ESG...............251 5 Hemmnisse und Erfolgsfaktoren im Entstehungsprozess..................................257 5.1 Hemmnisse für die Entstehung einer ESG..................................................257 5.2 Erfolgsfaktoren für die Gründung einer ESG..............................................263 6 Zwischen strategischem Netzwerk und Gemeinschaftsorganisation: institutionelle Ausprägung bei ESG..................................................................271 6.1 Die Generierung von Nutzen durch ESG...................................................271 6.2 Mit der Institution ESG verbundene Kosten...............................................273 6.3 Normen und Diskontierungsraten der Akteure..........................................279 7 Zwischen Anreiz und Zwang: Urban Governance und die Rolle des Staates....283 7.1 Zwischen Anreiz und Zwang: Steuerungsansätze in ESG...........................283 7.2 Urban Governance: Zur Rolle der öffentlichen Hand in ESG......................289 F Diskussion der Hypothesen und Schlussfolgerungen .........................................293 1 Diskussion der Hypothesen zu den Forschungsfragen.....................................295 1.1 Beteiligte und Themen von ESG................................................................296 1.2 Handlungsmotive und -strategien der Beteiligten......................................301 1.3 Erfolgsfaktoren und Hemmnisse im ESG-Entstehungsprozess....................307 1.4 Institutionelle Merkmale von ESG.............................................................310 1.5 ESG als Governance in der Stadtentwicklung............................................314 1.6 Fazit zur Leitfrage.....................................................................................319 2 Schlussfolgerungen und weiterer Forschungsbedarf .......................................323 2.1 Schlussfolgerungen für die Praxis..............................................................323 2.2 Weiterer Forschungsbedarf.......................................................................330 G Verzeichnisse......................................................................................................335 1 Quellen...........................................................................................................337 1.1 Literatur....................................................................................................337 1.2 Internet.....................................................................................................357 1.3 Interviewpartner.......................................................................................358 2 Abkürzungsverzeichnis....................................................................................365 3 Abbildungsverzeichnis.....................................................................................367 4 Tabellenverzeichnis.........................................................................................369 / This PhD thesis deals with a concept of urban development which is at present in a pilot phase in Germany, the Local Property Owner Partnership (LoPOP). These are characterized by a voluntary collective development of the quarter at the initiative of the property owners. The demographic, economic and social structures lead to spatially differentiated changes which induce complex problems in urban development. Among others, this may result in a notable increase of vacant flats, an increasing demand for low-barrier flats or in investment backlogs of the public infrastructure. A large part of the up-coming investment tasks concerns private property and requires action by private property owners, e.g. in the development of living space. Attempts to activate proprietors via urban development funding have shown minor success up to now. Current urban development policy formulates the idea to reach a positive development of structurally weak quarters by a more intensified participation of private actors in collective approaches. In view of the missing of empirical data on voluntary action by private proprietors in the urban development, the PhD thesis investigates which factors determine the establishment of Local Property Owner Partnerships and characterize their institutional structure. Due to the small number of existing LoPOPs in Germany as well as to the limited number of scientific publications dealing with this subject, a comparative case study design was chosen. Fifty-six partially structured interviews were held in three heterogeneously distinctive LoPOPs in Dortmund, Essen and Görlitz. The transcribed interview data were processed by means of reconstructive content analyses and the results were formulated as hypotheses. The results of the thesis show that the subject of examination, LoPOPs, can be discussed with respect to actor-related and institutional theories as well as governance approaches. LoPOPs are defined as a dependent variable with respect to the individual interests and strategies of action of the property owners concerning their real estate management as well as to the governance requirements of state actors concerning the development of the quarter. Thereby, it has become apparent that one should make a distinction between the strategies of action of the state and the private actors. Both groups show three basic types of action strategies which have constructional and social as well as structural impacts on the quarter. The individual strategies of action of the proprietors are invest, wait and exit. With regard to the quarter, the municipal actors have the strategies develop, wait or retract at their disposal. Moreover, the data analyses discovered a path dependency between the individual management strategies of the proprietors and their action in the collective situation. The actors who are focusing on wait or on exit play the role of free riders. With regard to the proprietors who are willing to invest, three collective strategies of action may be noted: wait, individual effort and cooperation. As a central motive for choosing the collective strategy of action cooperation and, thus for commitment to participating in the LoPOP, the reduction of uncertainty could be identified. According to this, the preparedness for cooperation depends on the intensity of uncertainty in the management of the property and, thus, also on the degree of being affected by the above mentioned structural change. Whether the LoPOP is a suitable tool for the elimination of this uncertainty is closely connected with its institutional structure. LoPOPs are - taking into account the specific constellation of actors - characterized by high transaction costs, due to the low legal and social possibilities for sanctions. Therefore, a clear value of the projects and the common standards of the actors are all the more necessary for success. LoPOPs deal with the development of quarters and produce, as a private initiative, also public goods. This establishes the public interest in their development. The results of the thesis show that, due to the constellation of actors, interests and themes in voluntary LoPOPs, the state actors concentrate on the interaction form of the horizontal coordination. Therefore, LoPOPs can be referred to as a form of Urban Governance. Moreover, it becomes obvious that, when the mission statement of a voluntary, informal and private network of small proprietors shall be realised, on the one hand free riders cannot be avoided, on the other hand the public authorities are indispensable providing consulting and financial support. In comparison with traditional approaches of urban development funding, LoPOPs, as collective development approaches, need an intensive involvement of local actors in addition to the thematic debate during their preparation. The thesis terminates with conclusions for practice as well as needs for further research drawn from the generated hypotheses. The needs for further research refer inter alia to the evaluation of effects of the LoPOPs; the analysis of learning processes among the groups of actors in the development process and in the verification of the generated hypotheses in this work.:A Einleitung.............................................................................................................23 1 Hintergrund und Problemstellung.....................................................................25 1.1 Städte im Wandel der Zeit...........................................................................25 1.2 Die Städtebauförderung im Wandel der Zeit...............................................33 2 Gegenstand und Zielstellung der Untersuchung................................................37 2.1 Gegenstand der Untersuchung...................................................................37 2.2 Ziel und Fragestellung der Untersuchung....................................................42 3 Aufbau der Arbeit.............................................................................................45 4 Grenzen der Arbeit...........................................................................................49 B Kollektives Handeln – theoretische Einordnung der zentralen Problematik...........51 1 Über die individuelle Herausforderung, kollektiv zu handeln.............................53 1.1 Zum Charakter des Kollektivgutes...............................................................54 1.2 Kollektives Handeln als rationales Handeln..................................................56 1.3 Kollektives Handeln als soziales Handeln.....................................................60 1.4 Zwischenfazit..............................................................................................65 2 Über die Befähigung zum kollektiven Handeln mittels Institutionen..................67 2.1 Verwendung des Begriffs und Entstehung von Institutionen........................67 2.2 Einflussfaktoren bei der Entstehung von Institutionen.................................72 2.3 Typen von Institutionen und ihre Interaktionsformen..................................78 2.4 Charakter von Institutionen und ihre Wirkungen.........................................84 2.5 Zwischenfazit..............................................................................................87 3 Kollektives Handeln als Koordinations- und Kooperationsaufgabe des Staates...91 3.1 Das Verhältnis zwischen staatlichen und privaten Akteuren.........................91 3.2 Von Planung über Steuerung zu Governance..............................................94 3.3 Wandel im Planungsverständnis in der Stadtentwicklung..........................101 3.4 Zwischenfazit............................................................................................108 C Herangehensweise und Methodik .....................................................................111 1 Wahl des Forschungsdesigns...........................................................................113 2 Auswahl und Erhebung der Daten..................................................................117 2.1 Auswahl der Fallstudien ...........................................................................117 2.2 Auswahl der Interviewpartner ..................................................................121 2.3 Erhebung der Daten..................................................................................124 2.4 Wahl der Interviewart und Durchführung der Interviews...........................126 3 Auswertung der Daten....................................................................................129 3.1 Erkenntnistheoretische Grundannahmen...................................................129 3.2 Prozess der Analyse..................................................................................130 3.3 Generierungen der Hypothesen................................................................135 D Einführung in Eigentümerstandortgemeinschaften (ESG) in Deutschland und die Fallstudien ...137 1 Eigentümerstandortgemeinschaften in Deutschland........................................139 1.1 Anlass für Eigentümerstandortgemeinschaften in Deutschland..................139 1.2 Entwicklungsstand von ESG in Deutschland .............................................140 1.3 ESG als Regelungstatbestand der Bundesgesetzgebung............................143 1.4 ESG als ExWoSt-Forschungsfeld................................................................145 2 Fallstudie ESG Brunnenstraßenviertel in Dortmund .........................................149 2.1 Strukturdaten der Stadt Dortmund............................................................149 2.2 Strukturdaten des ESG-Standortes............................................................151 2.3 Entstehung, Akteure und Inhalte der ESG.................................................155 2.4 Handlungsmotive und -strategien der Beteiligten......................................157 2.5 Institutionelle Merkmale der ESG..............................................................161 3 Fallstudie ESG Vogelheim in Essen ..................................................................163 3.1 Strukturdaten der Stadt Essen...................................................................163 3.2 Strukturdaten des ESG-Standortes............................................................167 3.3 Entstehung, Akteure und Inhalte der ESG.................................................169 3.4 Handlungsmotive und -strategien der Beteiligten......................................170 3.5 Institutionelle Merkmale der ESG..............................................................172 4 Fallstudie ESG Gründerzeitquartier in Görlitz ..................................................175 4.1 Strukturdaten der Stadt Görlitz.................................................................175 4.2 Strukturdaten des ESG-Standortes............................................................180 4.3 Entstehung, Akteure und Inhalte der ESG.................................................184 4.4 Handlungsmotive und -strategien der Beteiligten......................................186 4.5 Institutionelle Merkmale der ESG..............................................................188 E Vergleichende Analyse der Daten und Generierung übergreifender Aussagen zu ESG…...191 1 Zwischen Idealisten und Rationalisten: Akteursgruppen und Rollenbilder........193 1.1 Die Akteursgruppen in ESG.......................................................................193 1.2 Rollenbilder der Akteure und ihre Rolle in der ESG....................................199 2 Zwischen öffentlich und privat: Themen und Projekte der ESG........................205 2.1 Zur Wahrnehmung der Handlungssituation .............................................205 2.2 Projekte der ESG.......................................................................................209 3 Investition versus Exit: Handlungsstrategien der Akteure.................................215 3.1 Handlungsoptionen der Eigentümer bzgl. der Immobilie...........................215 3.2 Handlungsoptionen der Eigentümer bzgl. der ESG....................................222 3.3 Handlungsoptionen der öffentlichen Hand................................................226 3.4 Zusammenspiel und Pfadabhängigkeit in der Strategiewahl .....................229 4 Zwischen Unsicherheit und Sicherung: Motivation der Immobilieneigentümer.239 4.1 Reduzierung von Unsicherheit als übergeordnetes Motiv..........................240 4.2 Steigerung von Macht und Einfluss durch ESG..........................................243 4.3 Monetäre Vorteile durch ESG....................................................................246 4.4 Lösung eines Sachproblems durch ESG....................................................249 4.5 Der Einfluss von Kontextbedingungen auf die Entstehung von ESG...............251 5 Hemmnisse und Erfolgsfaktoren im Entstehungsprozess..................................257 5.1 Hemmnisse für die Entstehung einer ESG..................................................257 5.2 Erfolgsfaktoren für die Gründung einer ESG..............................................263 6 Zwischen strategischem Netzwerk und Gemeinschaftsorganisation: institutionelle Ausprägung bei ESG..................................................................271 6.1 Die Generierung von Nutzen durch ESG...................................................271 6.2 Mit der Institution ESG verbundene Kosten...............................................273 6.3 Normen und Diskontierungsraten der Akteure..........................................279 7 Zwischen Anreiz und Zwang: Urban Governance und die Rolle des Staates....283 7.1 Zwischen Anreiz und Zwang: Steuerungsansätze in ESG...........................283 7.2 Urban Governance: Zur Rolle der öffentlichen Hand in ESG......................289 F Diskussion der Hypothesen und Schlussfolgerungen .........................................293 1 Diskussion der Hypothesen zu den Forschungsfragen.....................................295 1.1 Beteiligte und Themen von ESG................................................................296 1.2 Handlungsmotive und -strategien der Beteiligten......................................301 1.3 Erfolgsfaktoren und Hemmnisse im ESG-Entstehungsprozess....................307 1.4 Institutionelle Merkmale von ESG.............................................................310 1.5 ESG als Governance in der Stadtentwicklung............................................314 1.6 Fazit zur Leitfrage.....................................................................................319 2 Schlussfolgerungen und weiterer Forschungsbedarf .......................................323 2.1 Schlussfolgerungen für die Praxis..............................................................323 2.2 Weiterer Forschungsbedarf.......................................................................330 G Verzeichnisse......................................................................................................335 1 Quellen...........................................................................................................337 1.1 Literatur....................................................................................................337 1.2 Internet.....................................................................................................357 1.3 Interviewpartner.......................................................................................358 2 Abkürzungsverzeichnis....................................................................................365 3 Abbildungsverzeichnis.....................................................................................367 4 Tabellenverzeichnis.........................................................................................369