A proposal for a vacant land tax to encourage development is being considered by Dublin City Council.
Dublin’s inner city has considerable areas of unused land which remained undeveloped even during the boom, according to a report to the council's finance committee.
Council planner Kieran Rose says the idea had been proposed by the Commission on Taxation as a way of tackling the hoarding of land-banks.
He states that vacant sites are an "economic disbenefit" to neighbouring residents and businesses, while pointing out that a vacant land tax has been used in the US to encourage development.
"Currently there is no disincentive to a landowner, including State landowners, leaving a site vacant for many years; the costs of such vacancy are borne by others and the city in general," according to Mr Rose.
He also reports that a proposal could be made to government to introduce a vacant land tax on zoned development land that is not being developed.
The proposal is due to be considered by the council's Finance Committee tomorrow.