Tax incentives for international giving to the cultural sector

Renate Buijze

Research output: Chapter/Conference proceedingChapterProfessional

Abstract

A measure for governments to stimulate the arts is through tax incentives. This chapter explores the different types of tax incentives and explains how tax incentives encourage individuals to give to the arts. Some scholars favour tax incentives over direct subsidies, whereas others argue the opposite. The arguments used are outlined, giving insight into the advantages and disadvantages of tax incentives in comparison to direct subsidies. Readers are encouraged to think critically about what an effective tax incentive should look like, in terms of its scope, the technique used and the requirements imposed on eligible donations and recipients. How can a tax incentive be formed in such a way that it is targeted to help achieve the envisioned policy aim?
Original languageEnglish
Title of host publicationTeaching Cultural Economics
EditorsTrine Bille, Anna Mignosa, Ruth Towse
Place of PublicationCheltenham
PublisherEdward Elgar Publishing
Chapter12
Pages86-90
Number of pages5
ISBN (Print)9781788970730
DOIs
Publication statusPublished - 6 Feb 2020

Publication series

SeriesElgar Guides to Teaching

Research programs

  • SAI 2007-05 FA

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  • Teaching Cultural Economics

    Bille, T. (Editor), Mignosa, A. (Editor) & Towse, R. (Editor), 6 Feb 2020, Cheltenham: Edward Elgar Publishing. 292 p. (Elgar Guides to Teaching).

    Research output: Book/Report/Inaugural speech/Farewell speechBook editingAcademic

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