From Private to Public with the Help of Tax Incentives: How Tax Legislation Can Support Private Patronage of the Arts and Cultural Heritage

Abstract:     
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, K34

Accepted Paper Series