Quality of life and tax legislation as an instrument for cultural policy goals, taking private patronage as an example

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Abstract

Historically, private initiative has always been of great significance for the arts. In most Europe-an countries the government took over from the private initiative after World War II. However, private initiative never completely disappeared, this is also true in the second half of the 20th century in which government subsidies were the dominant factor in the funding of the arts and cultural heritage. In Japan, a lot of historical and cultural heritage objects are privately owned. At the end of the 20th and the beginning of the 21th century, budget constraints of national and local governments obliged cultural and heritage institutions to look for alternative sources of funding. This brought companies and private individuals who might have operated in the shadow until then, into the spotlight again as an important source of funds for the arts and cultural heritage. In this chapter we analyze how tax legislation can be used to support private patronage of the arts and cultural heritage. We discuss the best practices in several European countries. However, first we will introduce the notion of a ‘tax incentives’ and explain how they function in comparison to direct subsidies.

Detaljer

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Forskningsområden

Ämnesklassifikation (UKÄ) – OBLIGATORISK

  • Juridik

Nyckelord

Originalspråkengelska
Titel på värdpublikationQuality of life
Undertitel på gästpublikationLegal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands
RedaktörerYuka Shiba, Mami Oosugi, Kazuko Goto
UtgivningsortShizuoka
FörlagITSC
Kapitel3
Sidor24-36
Antal sidor13
ISBN (tryckt)9784864741118
StatusPublished - 2019
PublikationskategoriForskning
Peer review utfördNej