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There exists numerous papers dealing with the economic consequences of fiscal competition among regions, in which local governments use taxes as a means to attract either economic activity or residents. Among the instruments most widely used at the local level are planning restrictions, or urban growth controls. The use of this type of instruments that guide local growth on the territory may have important fiscal implications, both because they alter the price of land -or the price of housing product- and because they may constitute a direct source of fiscal revenues themselves. This paper analyzes the e®ects of two di®erent sorts of urban growth controls, namely urban boundaries and taxes on housing. It concentrates on how these tools compare according to their impact on the utility of residents, in a simple context in which households' utility is not a®ected by the consumption of local public goods.
