Tax Incentives for the Arts: The Case of the Netherlands

Japan Journal of Cultural Economics, pp. 1-12, April 2006

12 Pages Posted: 16 Nov 2011

See all articles by Sigrid Hemels

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law; Lund University School of Economics and Management

Date Written: January 11, 2006

Abstract

The paper gives an overview of the Dutch tax incentives for the arts and discusses the drawbacks of tax incentives. The paper also examines how tax incentives can be designed to increase the involvement of the public with the arts, while minimising the drawbacks of using tax law for funding the arts.

Keywords: government support for the arts, the Netherlands, tax incentives, tax law, culture

JEL Classification: K34, Z10, L31

Suggested Citation

Hemels, Sigrid, Tax Incentives for the Arts: The Case of the Netherlands (January 11, 2006). Japan Journal of Cultural Economics, pp. 1-12, April 2006, Available at SSRN: https://ssrn.com/abstract=1959969

Sigrid Hemels (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

HOME PAGE: http://www.esl.eur.nl/profile/profiel_metis/1112068

Lund University School of Economics and Management ( email )

Lund

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