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

See all articles by Sigrid Hemels

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law; Lund University School of Economics and Management

Date Written: January 8, 2009

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.

Keywords: patronage, tax incentives, cultural heritage, tax law

JEL Classification: H24, L31, Z10, K34

Suggested Citation

Hemels, Sigrid, From Private to Public with the Help of Tax Incentives: How Tax Legislation Can Support Private Patronage of the Arts and Cultural Heritage (January 8, 2009). Japan Journal of Cultural Economics, pp. 1-8, March 2009, Available at SSRN: https://ssrn.com/abstract=1959921

Sigrid Hemels (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

HOME PAGE: http://www.esl.eur.nl/profile/profiel_metis/1112068

Lund University School of Economics and Management ( email )

Lund

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