Cultural policy discussions are increasingly concerned with the creation and restructuring of tax incentives; thus, cultural policy and tax policy are becoming more and more intertwined. With the widely held perception that there has been a general decrease in the availability of direct public...

This article argues that most efficient method to value a Japanese baseballer is not to exclusively rely on one methodology or one group of statistics. The modern game of baseball has evolved that limits the value of traditional statistics, while the overreliance on ‘new age’ statistics like...

This paper uses a survey-based approach to test alternative methods of channeling tax relief to donors - as a tax rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in line with earlier experimental studies, we find that...