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Anotace knihy

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. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. The theoretical part is followed by a part that focuses on tax incentives for specific sectors of the creative industries, inter alia museums and cultural heritage, films, television and videogames, cultural investments, performing artists, and crafts and design. This part uses insightful examples from various countries to illustrate the application of these tax incentives. The last part includes policy recommendations on how tax incentives can be applied in an effective and efficient way for the creative industries. As the book takes both an academic and a practical approach, it is of relevance both to researchers and students and to policy makers and readers involved in the creative industry who seek an in-depth and up-to-date overview of this alternative way in which governments support the creative industries.

Parametry knihy

• Plný název: Tax Incentives for the Creative Industries
• Autor: Kazuko Goto, Sigrid-Joan Catharine Hemels
• Jazyk: Angličtina
• Vazba: Pevná
• Počet stran: 245
• EAN: 9789812878311
• ISBN: 9812878319
• ID: 09486746
• Nakladatelství: Springer Verlag, Singapore
• Hmotnost: 518 g
• Rozměry: 159 × 239 × 21 mm
• Datum vydání: 17. June 2016

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