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The Science of Taxing the Arts

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dc.contributor.author Marriott, Lisa
dc.date.accessioned 2015-02-11T21:39:19Z
dc.date.accessioned 2022-07-07T02:10:15Z
dc.date.available 2015-02-11T21:39:19Z
dc.date.available 2022-07-07T02:10:15Z
dc.date.copyright 9/02/2010
dc.date.issued 2010
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/19143
dc.description.abstract Most OECD countries support the arts with a broad range of tax incentives. The primary incentives provided in New Zealand are direct subsidies to traditional art forms such as the ballet and the symphony orchestra; tax credits for donations to certain not-for-profit organisations which may include arts organisations; and tax incentives for New Zealand production of films digital and visual effects. This paper investigates the economic philosophical and sociological arguments raised for and against the provision of tax incentives for 'the arts'. A variety of direct and indirect instruments are discussed. A trans-Tasman comparison of arts related funding and incentives is undertaken and the suggestion made that New Zealand must engage in more effective targeting of scarce resources in order to maximise outcomes from tax incentives and increase economic efficiency. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.rights Permission to publish research outputs of the New Zealand Institute for the Study of Competition and Regulation has been granted to the Victoria University of Wellington Library. Refer to the permission letter in record: https://ir.wgtn.ac.nz/handle/123456789/18870 en_NZ
dc.title The Science of Taxing the Arts en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit New Zealand Institute for the Study of Competition and Regulation en_NZ
vuwschema.contributor.unit Victoria Business School: Orauariki en_NZ
vuwschema.subject.anzsrcfor 149999 Economics not elsewhere classified en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 389999 Other economics not elsewhere classified en_NZ

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