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

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

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Year of publication:	2011
Authors:	Hemels, Sigrid
Publisher:	[2011]: [S.l.] : SSRN
Subject:	Privatisierung \| Privatization \| Steuervergünstigung \| Tax incentive \| Kulturgüter \| Cultural heritage \| Steuerpolitik \| Tax policy

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Extent:	1 Online-Ressource (10 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Japan Journal of Cultural Economics, pp. 1-8, March 2009 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 8, 2009 erstellt
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; L31 - Nonprofit Institutions ; Z10 - Cultural Economics. General ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013118455