From Private to Public with the Help of Tax Incentives: How Tax Legislation Can Support Private Patronage of the Arts and Cultural Heritage
Erasmus University Rotterdam (EUR) - Erasmus School of Law
January 8, 2009
Japan Journal of Cultural Economics, pp. 1-8, March 2009
Private initiatives have always been very important for the arts and cultural heritage. Even though government is a major source of funding for cultural institutions in most European countries, private patronage always had a role to play. In recent years, several European governments have actively promoted private cultural patronage and introduced various tax incentives to support this. In this article a range of these tax incentives are discussed.
Number of Pages in PDF File: 10
Keywords: patronage, tax incentives, cultural heritage, tax law
JEL Classification: H24, L31, Z10, K34Accepted Paper Series
Date posted: November 16, 2011
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