Tax Incentives for the Arts: The Case of the Netherlands

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概要

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• 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.

• 文化経済学会〈日本〉の論文

著者

• Hemels Sigrid

  Leiden University, department of Tax Law and Allen & Overy LLP Amsterdam

• Hemels Sigrid

  Leiden University, department of Tax Law and Allen & Overy LLP Amsterdam

関連論文

• Tax Incentives for the Arts: The Case of the Netherlands

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