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Tax Incentives for the Creative Industries

Springer Singapore,
106,99 € Lieferbar ab 06.04.2017


This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. The theoretical part is followed by a part that focuses on tax incentives for specific sectors of the creative industries, inter alia museums and cultural heritage, films, television and videogames, cultural investments, performing artists, and crafts and design. This part uses insightful examples from various countries to illustrate the application of these tax incentives. The last part includes policy recommendations on how tax incentives can be applied in an effective and efficient way for the creative industries. As the book takes both an academic and a practical approach, it is of relevance both to researchers and students and to policy makers and readers involved in the creative industry who seek an in-depth and up-to-date overview of this alternative way in which governments support the creative industries.


Titel: Tax Incentives for the Creative Industries
Autoren/Herausgeber: Sigrid-Joan Catharine Hemels, Kazuko Goto (Hrsg.)
Aus der Reihe: Creative Economy
Ausgabe: 1st ed. 2017

ISBN/EAN: 9789812878311

Format: 23,5 x 15,5 cm
Produktform: Hardcover/Gebunden
Gewicht: 0 g
Sprache: Englisch

Kazuko Goto is a professor of public finance and cultural economics in the Faculty of Economics of Setsunan University, Osaka, Japan. She was an executive board member of the Association for Cultural Economics International 2006–2012. Dr. Goto also was the president of the Japan Association for Cultural Economics 2010–2012 and organized the 17th International Conference on Cultural Economics, Kyoto, in 2012. In 1998, at the Graduate School of Economics of Kyoto University, she defended her Ph.D. thesis on the formation and development of support to art and culture by public financing. Dr. Goto was a visiting professor at Erasmus University Rotterdam, the Netherlands, 2004¬–2005. She has worked with Sigrid Hemels on tax incentives for charitable giving to the arts and has published and lectured on the creative industries, cultural policy, and urban development in Japan and abroad.Sigrid Hemels is a professor of tax law at the Erasmus School of Law (ESL) of Erasmus University Rotterdam, the Netherlands. She leads the ESL research programme Fiscal Autonomy and Its Boundaries. She is also member of the tax group of the Amsterdam office of the international law firm Allen & Overy LLP. In 2005 she defended her Ph.D. thesis on tax incentives for the arts in the Netherlands at the law school of Leiden University, the Netherlands. Dr. Hemels has published and lectured extensively, both in the Netherlands and abroad, including in Japan, with short-term research fellowships from the Japan Society for the Promotion of Science (JSPS), on various topics including tax incentives for charities and the arts, fairness, and European tax law. - Newsletter
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