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| CULTURAL TAX CREDITS IN 27 OECD COUNTRIES - Ministère de la Culture et de la Communication, France | |
CULTURAL TAX CREDITS IN 27 OECD COUNTRIES
SUMMARY The study provides the Ministry of Culture and Communication, France, with a better overview of indirect public financing of culture, namely tax incentives aiming at supporting the arts, culture and creative industries (tax credits, tax exoneration, reduction or deduction, and VAT reduced rates) in EU member states and a sample of OECD countries (Australia, Canada, Iceland, Japan, New Zealand, Norway, Switzerland, South Corea, USA). The purpose of the study is to investigate existing mechanisms and methods for their evaluation from an international perspective. The study presents an exhaustive panorama of the existing tax incentives for culture and creative industries, and focuses its analysis on tax credits for cinema and audiovisual. CONTENT CHAPTER 1 - INTRODUCTION AND METHODOLOGY 1. INTRODUCTION CHAPTER 2 - CLASSIFICATION, ANALYSIS AND EVALUATION OF CULTURAL TAX CREDITS 1 ANALYSIS OF TAX INCENTIVES NOT SPECIFIC TO THE CREATIVE INDUSTRY
SECTOR CHAPTER 3 - EVALUATION OF FRENCH CULTURAL TAX CREDITS 1 FILM AND AUDIOVISUAL SECTOR CONCLUSIONS APPENDICES
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