From Private to Public with the Help of Tax Incentives: How Tax Legislation Can Support Private Patronage of the Arts and Cultural Heritage
Japan Journal of Cultural Economics, pp. 1-8, March 2009
10 Pages Posted: 16 Nov 2011
Date Written: January 8, 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.
Keywords: patronage, tax incentives, cultural heritage, tax law
JEL Classification: H24, L31, Z10, K34
Suggested Citation: Suggested Citation