Screen LibraryTax Incentives for the Creative Industries /
This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various...
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| Corporate Authors: | |
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| Group Author: | ; |
| Published: |
Springer Singapore : Imprint: Springer,
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| Publisher Address: | Singapore : |
| Publication Dates: | 2017. |
| Literature type: | eBook |
| Language: | English |
| Series: |
Creative Economy,
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| Subjects: | |
| Online Access: |
http://dx.doi.org/10.1007/978-981-287-832-8 |
| Summary: |
This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives: how can the creative industries be defined, why do governments support the creative industries and how can tax incentives be applied as policy instrument. In |
| Carrier Form: | 1 online resource(XIII,245pages): illustrations. |
| ISBN: | 9789812878328 |
| Index Number: | NX180 |
| CLC: | F810.42 |
| Contents: | 1 Introduction (Sigrid Hemels) -- Part I Theoretical Context of Tax Incentives for the Creative Industries -- 2 Defining Creative Industries (Kazuko Goto) -- 3 Why Do Governments Financially Support the Creative Industries? (Kazuko Goto) -- 4 Tax Incentives as a Creative Industries Policy Instrument (Sigrid Hemels) -- 5 Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU (Raymond Luja) -- 6 Tax Incentives Crossing Borders. Considering the Example of Tax Incentives for Charitable Giving (Renate Buijze) -- Part II Cases: focus on specific tax incentives -- 7 Tax Ince |