Teaching Cultural Economics
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Teaching Cultural Economics

Edited by Trine Bille, Anna Mignosa and Ruth Towse

Teaching Cultural Economics is the first book of its kind to offer inspiration and guidance for teaching cultural economics through short chapters, a wide scope of knowledge and teaching cases by experienced teachers who are expert in the topic.
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Chapter 11: Tax incentives for the cultural sector

Sigrid Hemels


In the USA, private and corporate donations are very important for the cultural sector. In Europe, cultural institutions are often funded by direct subsidies. However, private donations, including corporate sponsorship, are also important in many European countries. On the other hand, because of tax incentives applicable to donations, private donations often imply indirect government support, also in countries such as the USA. An important example of a tax incentive is the deductibility of gifts for income tax purposes, an incentive provided for by, for example, the USA, Japan and several European countries. The questions discussed in this chapter are why governments apply this kind of government support and what the pros and cons of tax incentives are, especially in the field of culture.

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