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| Author: | Rushton, M. |
| Title: | Earmarked taxes for the arts: US experience and policy implications |
| Journal: | International Journal of Arts Management
2004 : SPRING, VOL. 6:3, p. 38-48 |
| Index terms: | Arts Finance Taxation Culture Policy USA |
| Language: | eng |
| Abstract: | To fund arts organizations, a number of cities in the United States (U.S.) have adopted earmarked taxes (hereafter as: e-txs. for 'taxes' as: txs.) The most common tax bases are retail sales txs, hotel/motel txs. and property txs. Although e-txs. offer the promise of sustained funding, arts advocates must ask whether earmarking is good policy from a public budgeting perspective, especially since a new proposal for e-txs. for the arts may require referendum approval. This paper looks at two cities having successfully adopted an e-txs. and one case in which voters rejected e-txs. The article analyzes the questions that arts administrators need to ask themselves when considering e-txs. |
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