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2017 | OriginalPaper | Buchkapitel

4. Tax Incentives as a Creative Industries Policy Instrument

verfasst von : Sigrid Hemels

Erschienen in: Tax Incentives for the Creative Industries

Verlag: Springer Singapore

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Abstract

The primary function of tax legislation is to raise a budget for government expenditure. Tax incentives can also be used to achieve creative industries policy goals. This book defines tax incentives as a provision in tax legislation that departs from the benchmark tax structure and favors creative industries, resulting in a reduction or postponement of tax income for the government. Tax incentives must be considered relative to alternative policy tools such as spending programs, regulations and information campaigns. Many tax experts are not in favor of tax incentives. Some of their arguments apply to direct subsidies as well, but others are more specific to tax incentives. Even though tax incentives are not without fault, the OECD has formulated conditions for successful tax incentives. Not only fiscal policy arguments but also creative industries policy objectives are of importance when deciding on the most appropriate instrument. From the latter perspective, tax incentives have several benefits. A prerequisite for the effective and efficient use of tax incentives is that they are accounted for, controlled and evaluated in the same way as direct subsidies. As this is currently not always the case, tax incentives are, in that respect, inferior to direct subsidies.

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Fußnoten
1
The Haig-Simons or accretion definition of income states that income is the difference in wealth of a household between two points in time, plus the value of consumption during that period (Kraan 2004, p. 131).
 
2
Section 16 Provincial Sales Tax Exemption and Refund Regulation.
 
3
Section 501(c)(3) IRC.
 
4
Article 46-2 NPO Law.
 
5
Section 12 of the Gesetz zur Förderung der Stabilität und des Wachstums der Wirtschaft of 8 June 1967.
 
6
Kamerstukken II, 2014–2015, 34200 XIII, nr. 7, answer to question 60.
 
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Metadaten
Titel
Tax Incentives as a Creative Industries Policy Instrument
verfasst von
Sigrid Hemels
Copyright-Jahr
2017
Verlag
Springer Singapore
DOI
https://doi.org/10.1007/978-981-287-832-8_4