Tax Incentives for the Creative Industries

• Corporate Author: SpringerLink (Online service)
• Other Authors: Hemels, Sigrid (Editor), Goto, Kazuko (Editor)
• Format: Electronic eBook
• Language: English
• Published: Singapore : Springer Singapore : Imprint: Springer, 2017.
• Series: Creative Economy,
• Subjects: Tax accounting.; Tax laws.; Culture - Economic aspects.; Economics.; Cultural Economics.; Business Taxation/Tax Law.

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...

Table of Contents:

• 1 Introduction (Sigrid Hemels)
• Part I Theoretical Context of Tax Incentives for the Creative Industries
• 2 Defining Creative Industries (Kazuko Goto)
• 3 Why Do Governments Financially Support the Creative Industries? (Kazuko Goto)
• 4 Tax Incentives as a Creative Industries Policy Instrument (Sigrid Hemels)
• 5 Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU (Raymond Luja)
• 6 Tax Incentives Crossing Borders. Considering the Example of Tax Incentives for Charitable Giving (Renate Buijze)
• Part II Cases: focus on specific tax incentives
• 7 Tax Incentives for Museums and Cultural Heritage (Sigrid Hemels)
• 8 Tax Incentives for the Audio Visual Industry (Sigrid Hemels)
• 9 Tax Incentives for the Art Market (Sigrid Hemels)
• 10 Tax Incentives for Copyright (Dick Molenaar)
• 11 Tax Incentives for Artists (Dick Molenaar)
• Part III Conclusion
• 12 Conclusion (Sigrid Hemels)
• Index.