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| Author: | Feld, A. L. |
| Title: | Revisiting tax subsidies for cultural institutions |
| Journal: | Journal of Cultural Economics
2008 : VOL. 32:4, p. 275-279 |
| Index terms: | arts |
| Freeterms: | tax expenditures public funding for the arts |
| Language: | eng |
| Abstract: | The paper was presented at the symposium for the 25th anniversary of the publication of 'Patrons Despite Themselves: Taxpayers and Arts Policy'. Patrons Despite Themselves raised and tried to answer questions about policy concerning indirect government support for arts. The priamry source of federal indirect aid in the U.S. derives from the deduction in the federal income tax for contributions to non-profit cultural institutions. However, there has been a series of recent challenges to the tax-exempt status of charitable institutions. |
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