In Germany, impact fees can, for example, be charged on entire neighbourhoods that benefited from rehabilitation measures that are not necessarily related to particular plots. As such, these fees have characteristics that are in many respects similar to betterment levies. Org/10.1016/i.regsciuibeco.2004.05.004: De Sousa, C.A, C. Wu and L.M. Westphal (2009), "Assessing the effect of publicly assisted brownfield redevelopment on surrounding property values", http://dx.doi.org/10.1177/0891242408328379: Swaim, R. (2003), “Politics and policymaking: Tax credits and historic preservation”, http://dx.doi.org/10.1080/IQ632920309597339: Linkous, E.R. (2016), “Transfer of development rights in theory and practice: The restructuring of TDR to incentivize development”, http://dx.doi. Org/10.1016/i.landusepol.2015.10.031: Nelson.