Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example

Sigrid Hemels

Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example

Research output: Chapter/Conference proceeding › Chapter › Academic

Original language	English
Title of host publication	Value Added Tax and Direct Taxation. Similarities and Differences
Editors	Michael Lang, Peter Melz, Eleonor Kristoffersson
Place of Publication	Amsterdam
Pages	35-57
Number of pages	23
Publication status	Published - 2009
Externally published	Yes

Cite this

@inbook{97b9dd6c29e240fbafdb667dc4cdbb88,

title = "Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example",

author = "Sigrid Hemels",

year = "2009",

language = "English",

isbn = "9789087220600",

pages = "35--57",

editor = "Michael Lang and Peter Melz and Eleonor Kristoffersson",

booktitle = "Value Added Tax and Direct Taxation. Similarities and Differences",

}

Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example. / Hemels, Sigrid.

Value Added Tax and Direct Taxation. Similarities and Differences. ed. / Michael Lang; Peter Melz; Eleonor Kristoffersson. Amsterdam, 2009. p. 35-57.

Research output: Chapter/Conference proceeding › Chapter › Academic

TY - CHAP

T1 - Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example

AU - Hemels, Sigrid

PY - 2009

Y1 - 2009

M3 - Chapter

SN - 9789087220600

SP - 35

EP - 57

BT - Value Added Tax and Direct Taxation. Similarities and Differences

A2 - Lang, Michael

A2 - Melz, Peter

A2 - Kristoffersson, Eleonor

CY - Amsterdam

ER -