What are the long-time fiscal effects of the development of residential areas? How are building density, location, infrastructural integration, local and national fiscal policies as well as the socio-economic structure influencing the long-term economic and fiscal performance of a residential development? The objective of this research project, elaborated by UT Vienna in co-operation with Emrich Consulting, ILS Dortmund, Gertz Gutsche Rümenapp and kommunal dialog ¿ Büro Aufhauser-Pinz, is to develop a calculation tool (NIKK) for the long-term fiscal assessment of residential areas in local communities of Lower Austria. The calculation is based on benchmarks on one hand, and on specific input parameters fed into the tool by each user. Finally, the calculation tool enables to compare different planning alternatives and gives a roughly estimated cost-benefit-ratio of a residential land use development at an early stage of the planning process. Thus, it aims to contribute to a sustainable land use policy.